WAC 4-25-630   What are the requirements concerning competence?  Licensees, CPA-Inactive certificateholders, nonlicensee firm owners, and employees of such persons must not undertake to perform any professional service unless such persons can reasonably expect to complete the service with professional competence.



[Statutory Authority: RCW 18.04.055(2). 08-18-016, § 4-25-630, filed 8/25/08, effective 9/25/08; 05-01-137, § 4-25-630, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-630, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.40.055 [18.04.055]. 93-22-046, § 4-25-630, filed 10/28/93, effective 11/28/93.]