Search

Chapter 4-25 WAC

Last Update: 8/11/09

General provisions

WAC Sections

DEFINITIONS
4-25-400 What is the authority for and the purpose of the board's rules?
4-25-410 Definitions.
ADMINISTRATION
4-25-510 What is the board's meeting schedule and how are officers elected?
4-25-520 What public records does the board maintain?
4-25-521 How can I contact the board?
4-25-530 Fees.
4-25-540 What rules govern the proceedings before the board?
4-25-550 Do I need to notify the board if I change my address?
4-25-551 Must I respond to inquiries from the board?
ETHICS AND PROHIBITED PRACTICES
4-25-610 Which rules govern the conduct of CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners?
4-25-620 What are the requirements concerning integrity and objectivity?
4-25-622 When is independence required?
4-25-626 What restrictions govern commissions, referral, and contingent fees?
4-25-630 What are the requirements concerning competence?
4-25-631 Compliance is required with which rules, regulations and professional standards?
4-25-640 What are the requirements concerning records and clients confidential information?
4-25-650 What acts are considered discreditable?
4-25-660 What are the limitations on advertising and other forms of solicitation?
4-25-661 What are the limitations regarding individual and firm names?
4-25-670 What enforcement actions must be reported to the board?
ENTRY REQUIREMENTS
4-25-710 What are the education requirements to qualify to apply for the CPA examination?
4-25-720 How do I apply to take the CPA examination?
4-25-721 What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs?
4-25-730 What are the experience requirements in order to obtain a CPA license?
4-25-735 How does a CPA-Inactive certificateholder apply for licensure?
4-25-745 How do I apply for an initial individual CPA license?
4-25-746 How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
4-25-747 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?
4-25-750 What are the CPA firm licensing requirements?
4-25-752 How do I initially register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply?
4-25-753 Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
4-25-781 What are the rules governing reciprocity for accountants from foreign countries?
4-25-782 How do I apply for an initial Washington state license through foreign reciprocity?
4-25-783 How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?
4-25-790 How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
4-25-791 I am a CPA-Inactive certificateholder -- Prior to July 1, 2001, I held a license -- How do I apply to return to my previous status as a licensee?
4-25-792 How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
4-25-793 If I retire my license or CPA-Inactive certificate, how do I apply to return to my previous status as a licensee or a CPA-Inactive certificateholder?
4-25-795 How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
CONTINUING COMPETENCY
4-25-820 What are the requirements for participating in quality assurance review (QAR)?
4-25-830 What are the CPE requirements for individuals?
4-25-831 What are the program standards for CPE?
4-25-832 How do I report my CPE to the board?
4-25-833 What documentation must I retain to support my eligibility for CPE credits?
ENFORCEMENT
4-25-910 What are the bases for the board to impose discipline?
4-25-930 Does the board authorize the use of any other titles or designations?