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Washington: Ethics and Professional Conduct for Washington CPAs 2023 (WABoA Approved) (Course Id 2094)

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Author : Patricia McCarthy, MBA
Course Length : Pages: 64 ||| Word Count: 33,719 ||| Review Questions: 12 ||| Final Exam Questions: 20
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 2094

Description :

This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPAs 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. This covers all the new Washington State rules effective March and April of 2023.

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 : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 24-Apr-2023
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 - 2094

Keywords : Regulatory Ethics, Washington, Ethics, Professional, Conduct, Washington, CPAs, 2023, 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 2023

Course Learning Objectives

Accounting Ethics

Public Expectations of the CPA’s Responsibility

Review Question

RCW 18.04 Public Accountancy Act

Washington Administrative Code

Current Issues

2022-2023 Updates

Legislative Changes – June 30, 2023

Washington State Board of Accountancy

Board of Accountancy. RCW 18.04.035

Review Question

Washington State Board of Accountancy Policies

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

Policy 2004-1 – Administrative Violations Guidelines - Revised April 2020

Policy 2015-1 - Board Member Travel and Attendance at Group Gatherings

Policy 2017-1 Investigative and Disciplinary Processes - Revised April 2020

Policy 2017-2 -Publication and Disclosure of Disciplinary Actions

Policy 2020-1 – Peer Review - Revised April 2020/Revised April 2023 Draft

Policy 2020-2 –Public Officials and Public Employees – Adopted October 16, 2020

Review Question

Washington Administrative Code WAC 40-30

Board Administration

How can I contact the board? WAC 4-30-026

What rules govern the proceedings before the board? WAC 4-30-028

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

Must I respond to inquiries from the board?

What enforcement actions must be reported to the board?

Fees  WAC 4-30-038

Ethics and Prohibited Practices

Integrity and objectivity.


Contingent fees.

WAC 4-30-045 Commission and referral fees.

General Standards.

Compliance with standards.

WAC 4-30-049 Accounting principles.

Confidential client information -

Client Records -

One of the most common disciplinary violations is failure to provide client records.

Acts  discreditable?

Advertising and other forms of solicitation.

Form of organization and name.

Other authorized titles.

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

WAC 4-30-112 In state and out-of-state firm licensing requirements

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

Conversions, Retirements and Reinstatements

How do I reinstate a lapsed individual license, CPA-inactive certificate or registration as a resident nonlicensee firm owner? WAC 4-30-124

Continuing Competency

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

Qualifying continuing professional education (CPE) activities. WAC 4-30-132

Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit. WAC 4-300-133

Continuing Professional Education

Reporting continuing professional education (CPE) to the board WAC 4-30-136

Continuing professional education (CPE) documentation requirements.

Investigations, Discipline and Enforcement

What are the bases for the board to impose discipline?

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


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: Legislative Changes- June 30, 2023

Appendix B: Washington State Board of Accountancy Board Policy Number 2020-2

Appendix C: Fees WAC 4-30-038

Appendix D: Armed Forces, Reserves and National Guard

Appendix E: WAC 4-30-062

Appendix F:  Individual Licensing by Interstate Reciprocity

Appendix G: Policy 2020-2 –Public Officials and Public Employees

Definitions - WAC 4-30-010

Additional Definitions

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