Washington: Ethics for Washington CPAs - 2026 (WABoA Approved) (Course Id 2730)

• Who is this course for?
  This course is for Active CPAs, Inactive CPAs, and non-licensee firm owners practicing in Washington State who need to fulfill the four-hour board-approved ethics and regulatory CPE requirement.

• What is this course about or what problem does this course solve?
  The course addresses the ethical responsibilities of Washington CPAs by providing detailed instruction on individual and professional ethics, the AICPA Code of Professional Conduct, and Washington State laws and rules relevant to public accountancy.

• How can the knowledge from this course be used?
  Participants can use the knowledge gained to uphold ethical standards, comply with legal and regulatory obligations, and apply ethical judgment in professional accounting scenarios specific to Washington State.

• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs and accountants maintain public trust and meet the legal requirement for ethical conduct, which is crucial for practicing accountancy in Washington State.

• When is this course relevant or timely?
  This course is relevant for the 2026 CPE reporting period and is essential whenever a Washington CPA or firm owner needs to complete the required ethics education for license maintenance or reinstatement.

• How is a course like this consumed or used?
  The course is delivered as a QAS self-study text, allowing participants to study the material independently and complete the final exam online to earn 4.0 CPE credits upon passing with at least 70%.

Washington CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. All Active CPAs, Inactive CPAs, and non-licensee firm owners must complete four hours of board-approved ethics and regulations CPE with specific application to the practice of public accounting in Washington State.
This board-approved course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning and the importance of a code of ethics. This course is also designed to help you maintain knowledge of current ethical and other regulatory requirements. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Washington Laws and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules.
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. 

NASBA QAS - Text - NASBA Registry - 2730

Course Learning Objectives

1. Recognize common ethical theories for business decision-making
2. Identify AICPA core principles and key rules of conduct
3. Recognize key provisions of the Public Accountancy Act and Board Rules
4. Identify common circumstances that violate Board Rules

Chapter 1:   Ethics and Professional Responsibility

Dilemmas and Reasoning

Importance of a Code of Ethics

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Fundamental Principles

Ethical Decision-Making Framework

Conceptual Framework Approach

Conceptual  Framework Toolkit

Rules for Members in Public Practice

Integrity and Objectivity Rule

Conflicts of Interest

Gifts and Entertainment

Responding to Noncompliance with Laws and Regulations

Independence

Conceptual Framework Approach

Unpaid Fees

Financial Interests

Loans and Leases

Family Relationships

Nonattest Services

General Standards

Compliance with Standards

Accounting Principle

Acts Discreditable

Fees and Other Types of Remuneration

Contingent Fees

Commissions and Referral Fees

Advertising and Other Forms of Solicitation

False, Misleading, or Deceptive Act

Use of the CPA Credential

Confidential Information

Form of Organization and Name Rule

Rules for Members in Business

Chapter 2 Review Questions

Chapter 3:   Washington State Laws and Rules

Overview of Regulatory Requirements

Public Accountancy Act

Board Rule

Board Policy

Board Administration

Public Records

Brief Adjudicative Proceeding

Communication Requirements

Practice of Public Accounting

Use of Designation

Practice Privileges

Firm Organization and Ownership

Firm Licensing

Converting from Certificate to License

Reinstatements

Quality Assurance Review

Continuing Professional Education

Chapter 3 Review Questions - Section 1

Ethics and Prohibited Practices

Professional Obligations

Prohibited Practices

Other Practices

Discipline and Enforcement

Disciplinary Authority and Process

Grounds for Disciplinary Action

Publication and Disclosure of Disciplinary Actions

Complaints Investigated

Disciplinary Action

Chapter 3 Review Questions - Section 2

Appendix A: Threats to Complying with the Rules

Appendix B: Safeguards

Appendix C: Conflicts of Interest Situations

Appendix D: Threats to Independence

Appendix E: Conceptual Framework Worksheet

Glossary