| DEFINITIONS |
| 4-30-010 | Definitions. |
| BOARD ADMINISTRATION |
| 4-30-020 | What are the authority for and the purpose of the board's rules? |
| 4-30-022 | What is the board's meeting schedule and how are officers elected? |
| 4-30-024 | What public records are available? |
| 4-30-026 | How can I contact the board? |
| 4-30-028 | What rules govern the proceedings before the board? |
| 4-30-030 | What are the requirements for communicating with the board and staff? |
| 4-30-032 | Do I need to notify the board if I change my address? |
| 4-30-034 | Must I respond to inquiries from the board? |
| 4-30-036 | What enforcement actions must be reported to the board? |
| 4-30-038 | Fees. |
| ETHICS AND PROHIBITED PRACTICES |
| 4-30-040 | What are the requirements concerning integrity and objectivity? |
| 4-30-042 | When is independence required? |
| 4-30-044 | What restrictions govern commissions, referral, and contingent fees? |
| 4-30-046 | What are the requirements concerning competence? |
| 4-30-048 | Compliance is required with which rules, regulations and professional standards? |
| 4-30-050 | What are the requirements concerning records and clients confidential information? |
| 4-30-051 | What are the requirements concerning client records, including response to requests by clients and former clients for records? |
| 4-30-052 | What acts are considered discreditable? |
| 4-30-054 | What are the limitations on advertising and other forms of solicitation? |
| 4-30-056 | What are the limitations regarding individual and firm names? |
| 4-30-058 | Does the board authorize the use of any other titles or designations? |
| UNIFORM CPA EXAMINATION |
| 4-30-060 | What are the education requirements to qualify to apply for the CPA examination? |
| 4-30-062 | How do I apply to take the CPA examination? |
| 4-30-064 | What does the board consider to be cheating on the CPA examination, what testing consequences or board actions can result if cheating is suspected or observed? |
| INDIVIDUAL EXPERIENCE AND VERIFICATION |
| 4-30-070 | What are the experience requirements in order to obtain a CPA license? |
| 4-30-072 | What are the responsibilities of a verifying CPA? |
| WASHINGTON RESIDENT INDIVIDUAL LICENSING |
| 4-30-080 | How do I apply for an initial individual CPA license? |
| 4-30-082 | How does a CPA-Inactive certificate holder apply for licensure? |
| INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY |
| 4-30-090 | 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? |
| 4-30-092 | How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? |
| 4-30-094 | How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY |
| 4-30-100 | What are the rules governing reciprocity for accountants from foreign countries? |
| 4-30-102 | How do I apply for an initial Washington state license through foreign reciprocity? |
| 4-30-104 | How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? |
| CPA FIRM ORGANIZATION AND OWNERSHIP |
| 4-30-110 | What are the allowable legal forms of organization and ownership requirements for a CPA firm? |
| FIRM LICENSING REQUIREMENTS |
| 4-30-112 | Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? |
| 4-30-114 | How do I apply for and maintain a firm license? |
| 4-30-116 | 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? |
| CONVERSIONS, RETIREMENTS AND REINSTATEMENTS |
| 4-30-120 | 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? |
| 4-30-122 | If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement? |
| 4-30-124 | How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| 4-30-126 | How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? |
| CONTINUING COMPETENCY |
| 4-30-130 | What are the quality assurance review (QAR) requirements for licensed CPA firms? |
| 4-30-132 | What are the program standards for CPE? |
| 4-30-134 | What are the CPE requirements for individuals? |
| 4-30-136 | How do I report my CPE to the board? |
| 4-30-138 | What documentation must I retain to support my eligibility for CPE credits? |
| INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT |
| 4-30-140 | What are the authority, structure, and processes for investigations and sanctions? |
| 4-30-142 | What are the bases for the board to impose discipline? |