Washington: 2026 Ethics for Washington CPAs (WABoA Approved) (Video) (Course Id 2769)

• Who is this course for?
  This course is designed for CPAs licensed in the state of Washington who need to fulfill their four-hour ethics requirement, as well as any CPA needing Continuing Professional Education (CPE).

• What is this course about or what problem does this course solve?
  It addresses ethical dilemmas faced by Washington CPAs and provides guidance based on the AICPA Code of Professional Conduct, the Washington Public Accountancy Act, and the Washington Administrative Code.

• How can the knowledge from this course be used?
  CPAs can use this knowledge to apply ethical judgment, interpret regulatory rules, and ensure their actions prioritize public interest in a variety of professional accounting settings.

• Why is this course important to a CPA or Accountant?
  It is important because it helps CPAs understand and apply the ethical and legal standards specific to Washington, ensuring compliance with WAC 4-30-134(6) and maintaining public trust.

• When is this course relevant or timely?
  The course is especially relevant for Washington CPAs during their license renewal cycle when ethics CPE is required, and it reflects the most current 2026 regulations.

• How is a course like this consumed or used?
  This self-study course is delivered via video and text, and participants must complete a final exam with a 70% passing score to earn 4.0 CPE credits.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Washington Public Accountancy Act, and the Board Rules found in the Washington Administrative Code.  These sources govern the practice and responsibilities of Washington CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(6) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State.

Video - NASBA QAS - Text - NASBA Registry - 2769

Course Learning Objectives

1. To educate licensees in ethics of professional accounting as CPAs.
2. To convey the intent of the AICPA Code of Professional Conduct, the Washington Administrative Code and Washington Public Accountancy Act in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
3. To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
4. To review the AICPA Code of Professional Conduct and the Washington Administrative Code and Washington Public Accountancy Act and to discuss their implications for persons in a variety of practices, including:
a. CPAs in client practice of public accountancy who perform attest and non-attest services.
b. CPAs employed in industry who provide internal accounting and auditing services.
c. CPAs employed in education or in government accounting or auditing.

5. This course discusses the Washington Statutes and Rules that pertain to CPAs licensed to practice in the state of Washington. Students will become familiar with the Washington Administrative Code and Washington Public Accountancy Act currently in effect and how the statutes, rules, and policies pertain to them.

Chapter 1 - 2026 Ethics for Washington CPAs

Chapter 1 Review Questions

Key Terms