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| Author : | Patricia McCarthy, MBA |
| Course Length : | Pages: 75 ||| Word Count: 34,498 ||| 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 - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 2433 |
| 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. 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 : | 10000 |
| Release : | 2025 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Board of Accountancy - WASHINGTON STATE
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 24-Dec-2024 |
| 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 - NASBA Registry - 2433 |
| Keywords : | Regulatory Ethics, Washington, Ethics, Professional, Conduct, Washington, CPAs, 2025, 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:
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| Course Contents : | Chapter 1 - Ethics and Professional Conduct for Washington CPAs 2025 Accounting Ethics Public Expectations of the CPA’s Responsibility Review Question RCW 18.04 Public Accountancy Act Washington Administrative Code Current Issues 2024-2025 Updates 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 Delegation and process for Remedial Resolutions – Revised October 18, 2024 Policy 2015-1 - Board Member Travel and Attendance at Group Gatherings Policy 2017-1 Investigative and Disciplinary Processes - Revised July 19,2024 Policy 2017-2 -Publication and Disclosure of Disciplinary Actions -Revised July 19, 2024 Policy 2020-1 – Peer Review - Revised July 19, 2024 Policy 2020-2 –Public Officials and Public Employees – Retired Review Question Washington Administrative Code WAC 4-30 Board Administration Meetings and officers. WAC 4-30-022 How can I contact the board? WAC 4-30-026 Formal adjudicative proceedings and brief adjudicative proceedings before the board. WAC 4-30-028 Communicating with the board and staff. WAC 4-30-030 Change of address. WAC 4-30-032 Responding to board inquiries. Enforcement actions reportable to the board. WAC 4-30-036 Fees. WAC 4-30-038 Ethics and Prohibited Practices Integrity and objectivity. WAC 4-30-040 Independence. WAC 4-30-042 Contingent fees. Commission and referral fees. WAC 4-30-045 General Standards. Compliance with standards. Accounting principles. WAC 4-30-049 Confidential client information - Client Records - WAC 4—30-051 - Repealed Acts discreditable. Client Records (new rule) WAC 4-30-053 Advertising and other forms of solicitation. Form of organization and name. Other authorized titles. Converting from certificate to license. WAC 4-30-084 Certificate holder apply for initial licensure. WAC 4-30-082 Military Service - Individual Licensing by Interstate Reciprocity Practice privileges. WAC 4-30-090 Renewals. WAC 4-30-094 Reciprocity for accountants from foreign countries. Initial Washington state license requirements for application through foreign reciprocity. WAC 4-30-102 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 In state and out-of-state firm licensing requirements. WAC 4-30-112 Application for and maintenance of a firm license. WAC 4-30-114 Conversions, Retirements and Reinstatements Renewal out of retirement. WAC 4-30-122 Reinstatement - WAC 4-30-124 Continuing Competency 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 4-30-133 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 Disciplinary Actions. 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 Integrity and Objectivity Independence 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: Washington State Board of Accountancy Board Policy Number 2020-1 Appendix B: Fees WAC 4-30-038 Appendix C: Armed Forces, Reserves and National Guard Appendix D: Applying to take the CPA Exam WAC 4-30-062 Appendix E: Individual Licensing by Interstate Reciprocity Practice privileges. WAC 4-30-090 Reciprocity for accountants from foreign countries. WAC 4-30-100 Initial Washington state license requirements for application through foreign reciprocity. WAC 4-30-102 Definitions - WAC 4-30-010 Additional Definitions |
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Virginia Ethics for CPAs in Business - 2024 (2 Hrs)