Washington Administrative Code (Last Updated: November 23, 2016) |
Title 4. Accountancy, Board of |
Chapter 4-30. General provisions. |
Section 4-30-010. Definitions. |
Section 4-30-020. What are the authority for and the purpose of the board's rules? |
Section 4-30-022. What is the board's meeting schedule and how are officers elected? |
Section 4-30-024. What public records are available? |
Section 4-30-026. How can I contact the board? |
Section 4-30-028. What rules govern the proceedings before the board? |
Section 4-30-030. What are the requirements for communicating with the board and staff? |
Section 4-30-032. Do I need to notify the board if I change my address? |
Section 4-30-034. Must I respond to inquiries from the board? |
Section 4-30-036. What enforcement actions must be reported to the board? |
Section 4-30-038. Fees. |
Section 4-30-040. What are the requirements concerning integrity and objectivity? |
Section 4-30-042. When is independence required? |
Section 4-30-044. What restrictions govern commissions, referral, and contingent fees? |
Section 4-30-046. What are the requirements concerning competence? |
Section 4-30-048. Compliance is required with which rules, regulations and professional standards? |
Section 4-30-050. What are the requirements concerning records and clients confidential information? |
Section 4-30-051. What are the requirements concerning client records, including response to requests by clients and former clients for records? |
Section 4-30-052. What acts are considered discreditable? |
Section 4-30-054. What are the limitations on advertising and other forms of solicitation? |
Section 4-30-056. What are the limitations regarding individual and firm names? |
Section 4-30-058. Does the board authorize the use of any other titles or designations? |
Section 4-30-060. What are the education requirements to qualify to apply for the CPA examination? |
Section 4-30-062. How do I apply to take the CPA examination? |
Section 4-30-064. What does the board consider to be cheating on the CPA examination, what testing consequences or board actions can result if cheating is suspected or observed? |
Section 4-30-070. What are the experience requirements in order to obtain a CPA license? |
Section 4-30-072. What are the responsibilities of a verifying CPA? |
Section 4-30-080. How do I apply for an initial individual CPA license? |
Section 4-30-082. How does a CPA-Inactive certificate holder apply for licensure? |
Section 4-30-090. Must an out-of-state individual holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? |
Section 4-30-092. How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? |
Section 4-30-094. How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
Section 4-30-100. What are the rules governing reciprocity for accountants from foreign countries? |
Section 4-30-102. How do I apply for an initial Washington state license through foreign reciprocity? |
Section 4-30-104. How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? |
Section 4-30-110. What are the allowable legal forms of organization and ownership requirements for a CPA firm? |
Section 4-30-112. Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? |
Section 4-30-114. How do I apply for and maintain a firm license? |
Section 4-30-116. How do I initially register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply? |
Section 4-30-120. I am a CPA-Inactive certificate holder—Prior to July 1, 2001, I held a license—How do I apply to return to my previous status as a licensee? |
Section 4-30-122. If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement? |
Section 4-30-124. How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
Section 4-30-126. How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
Section 4-30-130. What are the quality assurance review (QAR) requirements for licensed CPA firms? |
Section 4-30-132. What are the program standards for CPE? |
Section 4-30-134. What are the continuing professional education (CPE) requirements for individuals? |
Section 4-30-136. How do I report my CPE to the board? |
Section 4-30-138. What documentation must I retain to support my eligibility for CPE credits? |
Section 4-30-140. What are the authority, structure, and processes for investigations and sanctions? |
Section 4-30-142. What are the bases for the board to impose discipline? |