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Washington: Ethics and Professional Conduct for Washington CPAs 2019 (WABoA Approved) (Course Id 1413)

QAS / Registry
Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1413

Description :

This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPA as outlined by the Washington State Board of Accountancy. This course covers the Washington State Public Accountancy Act and the Board’s rules and policies. It also discusses the AICPA Code of Conduct and the key differences between Washington State law and the AICPA Code of Conduct.

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.

Usage Rank : 0
Release : 2019
Version : 999
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 01-Jan-2019
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1413

Keywords : Regulatory Ethics, Washington, Ethics, Professional, Conduct, Washington, CPAs, 2019, WABoA, Approved, cpe, cpa, online course
Learning Objectives : Course Objective: To understand the statutes and rules that apply to Washington State CPAs and how to apply them in their professional lives.

Learning Objectives

Upon completion of this course, you should be able to:
  • Understand Public Accountancy Act of Washington State
  • Understand the Revised Code of Washington (RCW) and the Washington Administrative Code (WAC) as they pertain to CPAs
  • Apply statutes and rules to your professional life
  • Understand how the AICPA code of Conduct pertains to your professional life
  • Understand the differences between AICPA Professional Code of Conduct and Washington State Law
Course Contents :

Chapter 1 - Ethics and Professional Conduct for Washington CPAs 2019

Accounting Ethics

Public Expectations of the CPA’s Responsibility

Review Question:

RCW 18.04 Public Accountancy Act

Washington Administrative Code (WAC)

2018-2019 Current Issues

2018-2019 Updates

Washington State Board of Accountancy

Board of Accountancy. RCW 18.04.035

Review Question:

Washington State Board of Accountancy Policies

Policy 2002-2 Expert Witness Services

Policy 2002-4 – International Reciprocity

Policy 2003-1 - Safe Harbor Report Language for Use by Non-CPAs

Policy 2004-1 – Administrative Violations Guidelines – Revised July 28, 2017

Policy 2012-1 -  Social Media

Policy 2015 - Board Member Travel and Attendance at Group Gatherings

Policy 2017-1 Investigative and Disciplinary Processes – Effective July 28,2017

Review Question

Washington Administrative Code WAC 40-30

Board Administration

How can I contact the board?  WAC 4-30-26

What rules govern the proceedings before the board? WAC 4-30-28

What are the requirements for communicating with the board and staff? WAC 4-30-030

Do I need to notify the board if I change my address?  WAC 4-30-032

Must I respond to inquiries from the board? WAC 4-30-034

What enforcement actions must be reported to the board? WAC 4-30-036

Ethics and Prohibited Practices

What are the requirements concerning integrity and objectivity? WAC 4-30-040

When is independence required? WAC 4-30-042

What restrictions govern commissions, referral, and contingent fees? WAC 4-30-044

What are the requirements concerning competence? WAC 4-30-046

Compliance is required with which rules, regulations and professional standards? WAC 4-30-048

Records and clients confidential information - WAC 4-30-050

Client Records - WAC 4—30-051

What acts are considered discreditable? WAC 4-30-052

What are the limitations on advertising and other forms of solicitation?  WAC 4-30-054

What are the limitations regarding individual and firm names? WAC 4-30-056

Does the board authorize the use of any other titles or designations? WAC 4-30-058

What is the effect on a Washington individual licensee or CPA-inactive certificate holder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty? 

Individual Licensing by Interstate Reciprocity

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? WAC 4-30-090

Review Questions

CPA Firm Organization and Ownership

What are the allowable legal forms of organization and ownership requirements for a CPA firm? -WAC 4-30-110

Firm Licensing Requirements

Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? WAC 4-30-112

How do I apply for and maintain a firm license? WAC 4-30-114

Conversions, Retirements and Reinstatements 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? WAC 4-30-120

Continuing Competency

What are the quality assurance review (QAR) requirements for licensed CPA firms?  WAC 4-30-130

What are the program standards for CPE? 4-30-132

Continuing Professional Education

Renewal and Reporting Periods

How do I report my CPE to the board? WAC 4-30-136

What documentation must I retain to support my eligibility for CPE credits? WAC 4-30-138

Investigations, Discipline and Enforcement

What are the bases for the board to impose discipline? WAC 4-30-142

Review Questions

About the AICPA Code of Professional Conduct

Comparison: Washington State Law, Title 4 WAC and the AICPA Code of Conduct Comparison

Professional Code of Conduct

Differences: Washington State Law, Title 4 WAC and the AICPA Code of Conduct

Independence and Objectivity


The AICPA added a new section in its Part 2 – Members in Business in August 2017 that Washington State does not explicitly discuss.

Acts Discreditable

Fees and other types of remuneration

Advertising and Other Forms of Solicitation

Confidential Information

Form of Organization Name

The AICPA Code of Professional Conduct

About the Code

Rule 1.100 Integrity and Objectivity

1.130 Preparing and Reporting Information

1.200 - Independence

Review Questions

Rule 1.300—General Standards Rule

1.310 Compliance with Standards Rule

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions

Case Studies

A Little Extra Income – Contingent Fees

Audit Experts - Competence and Name Requirements

Adjusting Journal Entries - Work Paper Retention

Appendix A: CPE Subject Categories

Appendix B: Armed Forces, Reserves and National Guard

Definitions - WAC 4-30-010

Additional Definitions

CPE Regulatory Ethics Course: https://www.cpethink.com/washington-cpa-ethics
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