Title 4 WAC

Last Update: 2/2/18

ACCOUNTANCY, BOARD OF

Chapters

4-30General provisions.
DISPOSITION OF CHAPTERS FORMERLY CODIFIED IN THIS TITLE
Chapter 4-04
GENERAL PROVISIONS
4-04-010Construction of "date of passage of the act." [Regulation 04.010, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-020Use of titles relating to accountancy. [Regulation 04.020, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-030Annual notice to renew an annual permit. [Regulation 04.030, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-040Registration limited to individuals and partnerships—Assumed name prohibited. [Regulation 04.040, effective 2/5/60.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-04-050Temporary practice by out-of-state accountants. [Regulation 04.110, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-060Resident manager of public accounting office. [Regulation 04.130, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-070Professional service corporations—Notification requirements. [Order PL-116, § 4-04-070, filed 12/14/71.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-080Professional service corporations designation. [Order PL-116, § 4-04-080, filed 12/14/71.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-04-170Educational and experience requirements. [Order 234, § 4-04-170, filed 12/17/75; Order, § 4-04-170, filed 7/15/69.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-04-180Reexamination requirements. [Order PL-188, § 4-04-180, filed 5/8/75; Order, § 4-04-180, filed 7/15/69.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-190Time of examination. [Statutory Authority: RCW 18.04.070. WSR 80-05-033 (Order PL-341), § 4-04-190, filed 4/15/80; Order, § 4-04-190, filed 7/15/69.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-200Fees for CPA examination. [Order PL-230, § 4-04-200, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-210Fees for permit to practice accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-04-210, filed 5/15/79; Order PL-230, § 4-04-210, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-220Fee for registration as CPA partnership or PS. [Order PL-230, § 4-04-220, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-230Annual license fee for CPA partnership or PS. [Order PL-230, § 4-04-230, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-240Annual fee for LPA license. [Order PL-230, § 4-04-240, filed 11/17/75.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-04-250Fee for registration of LPA partnership or PS. [Order PL-230, § 4-04-250, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-260Annual license fee for LPA partnership or PS. [Order PL-230, § 4-04-260, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-270Annual fee for PA license. [Order PL-230, § 4-04-270, filed 11/17/75.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-04-280Fee for registration of PA partnership or PS. [Order PL-230, § 4-04-280, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-290Annual license fee for public accountant partnerships or PS. [Order PL-230, § 4-04-290, filed 11/17/75.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-300Educational requirements. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-04-300, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-04-310License requirements for public accounting partnerships or professional service corporations. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-04-310, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
Chapter 4-08
PRACTICE AND PROCEDURE
4-08-010Appearance and practice before agency—Who may appear. [Regulation 08.010, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-030Appearance and practice before agency—Solicitation of business unethical. [Regulation 08.030, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-040Appearance and practice before agency—Standards of ethical conduct. [Regulation 08.040, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-050Appearance and practice before agency—Appearance by former employee of board or former member of attorney general's staff. [Regulation 08.050, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-060Appearance and practice before agency—Former employee as expert witness. [Regulation 08.060, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-070Computation of time. [Regulation 08.070, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-080Notice and opportunity for hearing in contested cases. [Regulation 08.080, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-090Service of process—By whom served. [Regulation 08.090, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-100Service of process—Upon whom served. [Regulation 08.100, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-110Service of process—Service upon parties. [Regulation 08.110, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-120Service of process—Method of service. [Regulation 08.120, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-130Service of process—When service complete. [Regulation 08.130, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-140Service of process—Filing with agency. [Regulation 08.140, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-150Subpoenas, where provided by law—Form. [Regulation 08.150, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-160Subpoenas, where provided by law—Issuance to parties. [Regulation 08.160, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-170Subpoenas, where provided by law—Service. [Regulation 08.170, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-180Subpoenas, where provided by law—Fees. [Regulation 08.180, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-190Subpoenas, where provided by law—Proof of service. [Regulation 08.190, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-200Subpoenas, where provided by law—Quashing. [Regulation 08.200, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-210Subpoenas, where provided by law—Enforcement. [Regulation 08.210, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-220Subpoenas, where provided by law—Geographical scope. [Regulation 08.220, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-230Depositions and interrogatories in contested cases—Right to take. [Regulation 08.230, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-240Depositions and interrogatories in contested cases—Scope. [Regulation 08.240, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-250Depositions and interrogatories in contested cases—Officer before whom taken. [Regulation 08.250, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-260Depositions and interrogatories in contested cases—Authorization. [Regulation 08.260, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-270Depositions and interrogatories in contested cases—Protection of parties and deponents. [Regulation 08.270, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-280Depositions and interrogatories in contested cases—Oral examination and cross-examination. [Regulation 08.280, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-290Depositions and interrogatories in contested cases—Recordation. [Regulation 08.290, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-300Depositions and interrogatories in contested cases—Signing attestation and return. [Regulation 08.300, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-310Depositions and interrogatories in contested cases—Use and effect. [Regulation 08.310, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-320Depositions and interrogatories in contested cases—Fees of officers and deponents. [Regulation 08.320, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-330Depositions upon interrogatories—Submission of interrogatories. [Regulation 08.330, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-340Depositions upon interrogatories—Interrogation. [Regulation 08.340, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-350Depositions upon interrogatories—Attestation and return. [Regulation 08.350, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-360Depositions upon interrogatories—Provisions of the deposition rule. [Regulation 08.360, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-370Official notice—Matters of law. [Regulation 08.370, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-380Material facts. [Regulation 08.380, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-390Presumptions. [Regulation 08.390, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-400Stipulations and admissions of record. [Regulation 08.400, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-410Form and content of decisions in contested cases. [Regulation 08.410, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-420Definition of issues before hearing. [Regulation 08.420, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-430Prehearing conferences—Authorized. [Regulation 08.430, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-440Prehearing conferences—Record of conference action. [Regulation 08.440, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-450Submission of documentary evidence in advance. [Regulation 08.450, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-460Excerpts from documentary evidence. [Regulation 08.460, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-470Expert or opinion testimony and testimony based on economic and statistical data—Number and qualifications of witnesses. [Regulation 08.470, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-480Expert or opinion testimony and testimony based on economic and statistical data—Written sworn statements. [Regulation 08.480, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-490Expert or opinion testimony and testimony based on economic and statistical data—Supporting data. [Regulation 08.490, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-500Expert or opinion testimony and testimony based on economic and statistical data—Effect of noncompliance with WAC 4-08-470 or 4-08-480. [Regulation 08.500, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-510Continuances. [Regulation 08.510, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-520Rules of evidence—Admissibility criteria. [Regulation 08.520, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-530Tentative admission—Exclusion—Discontinuing cumulative evidence—Objections. [Regulation 08.530, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-540Petitions for rule making, amendment or repeal—Who may petition. [Regulation 08.540, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-550Petitions for rule making, amendment or repeal—Requisites. [Regulation 08.550, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-560Petitions for rule making, amendment or repeal—Agency must consider. [Regulation 08.560, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-570Petitions for rule making, amendment or repeal—Notice of disposition. [Regulation 08.570, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-580Declaratory rulings. [Regulation 08.580, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
4-08-590Forms. [Regulation 08.590, effective 2/5/60.] Repealed by WSR 88-22-056 (Order ACB-158), filed 11/1/88. Statutory Authority: RCW 18.04.055.
Chapter 4-12
QUALIFICATIONS AND EXAMINATION OF CANDIDATESFOR CERTIFIED PUBLIC ACCOUNTANT
4-12-010Examinations, times and places. [Regulation 04.050, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-020Applications for examinations. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-020, filed 5/15/79; Order PL-116, § 4-12-020, filed 12/14/71; Regulation 04.060, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-030Examination specified in RCW 18.04.120(5) means examination by the board. [Regulation 04.070, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-040Construction of RCW 18.04.120 (6)(b) as to graduation from established resident school of business or accounting. [Regulation 04.140, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-050Construction of RCW 18.04.120 (6)(c) as to equivalent education. [Regulation 04.080, effective 2/5/60.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-12-060Construction of RCW 18.04.120 as to graduate of college or university. [Regulation 04.100, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-070Construction of RCW 18.04.170 as to college enrollment. [Regulation 04.120, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-080Credit for parts of examination passed. [Regulation 04.150, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-090Giving or receiving aid at examination. [Regulation 04.090, effective 2/5/60.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-100Minimum accounting experience. [Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.] Amended by Order, filed 7/15/69 as § 4-12-160. See WAC 4-12-160.
4-12-110Equivalent examination. [Statutory Authority: RCW 18.04.070. WSR 80-02-140 (Order PL-320), § 4-12-110, filed 2/4/80.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-160Minimum accounting experience. [Order, § 4-12-160, filed 7/15/69. Formerly: Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.] Repealed by WSR 79-06-024 (Order PL 303), filed 5/15/79. Statutory Authority: RCW 18.04.070.
4-12-170Applicants for initial permits to practice public accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-170, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-180Renewal of permits to practice public accounting. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-180, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-12-190Applicants for permits to practice public accounting from other status. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-12-190, filed 5/15/79.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
Chapter 4-16
RULES OF PROFESSIONAL CONDUCT OFCERTIFIED PUBLIC ACCOUNTANTS,LICENSED PUBLIC ACCOUNTANTSAND PUBLIC ACCOUNTANTS
4-16-010Preamble. [Rule 04.500, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-015Integrity and dignity in the profession. [Rule 04.501, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-020Conformance to laws, rules, and regulations. [Rule 04.502, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-025Independence. [Rule 04.503, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-030Confidential relationship. [Rule 04.504, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-035Contingent fee. [Rule 04.505, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-050Expressing opinions. [Rule 04.601, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-055Use of name with estimate of earnings. [Rule 04.602, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-070Advertising. [Rule 04.701, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-075Solicitation. [Rule 04.702, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-080Competitive bidding. [Rule 04.703, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-085Fee splitting and commissions. [Rule 04.704, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-100Use of name by others. [Rule 04.801, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-105Employees' services. [Rule 04.802, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-110Incompatible occupation. [Rule 04.803, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-115Simultaneous practice of other occupations. [Rule 04.804, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-125Encroachment. [Rule 04.901, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-130Engagements referred by another. [Rule 04.902, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-135Offers to another's employees. [Rule 04.903, filed 5/22/62.] Repealed by Order PL 174, filed 9/24/74.
4-16-200Definitions. [Order PL 174, § 4-16-200, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-205Applicability of rules. [Order PL 174, § 4-16-205, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-210Independence—Rule 101. [Order PL 174, § 4-16-210, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-215Integrity and objectivity—Rule 102. [Order PL 174, § 4-16-215, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-220Competence—Rule 201. [Order PL 174, § 4-16-220, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-225Auditing standards—Rule 202. [Order PL 174, § 4-16-225, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-230Accounting principles—Rule 203. [Order PL 174, § 4-16-230, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-235Forecasts—Rule 204. [Order PL 174, § 4-16-235, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-240Confidential client information—Rule 301. [Order PL 174, § 4-16-240, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-245Contingent fees—Rule 302. [Order PL 174, § 4-16-245, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-250Encroachment—Rule 401. [Order PL 174, § 4-16-250, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-255Offers of employment—Rule 402. [Order PL 174, § 4-16-255, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-260Acts discreditable—Rule 501. [Order PL 174, § 4-16-260, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-265Solicitation and advertising—Rule 502. [Order PL 174, § 4-16-265, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-270Commissions—Rule 503. [Order PL 174, § 4-16-270, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-275Incompatible occupations—Rule 504. [Order PL 174, § 4-16-275, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-280Form or practice and name—Rule 505. [Order PL 174, § 4-16-280, filed 9/24/74.] Repealed by Order PL-280, filed 12/29/77.
4-16-300Preamble. [Order PL-280, § 4-16-300, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-310Definitions. [Order PL-280, § 4-16-310, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-320Rule 101—Independence. [Order PL-280, § 4-16-320, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-325Rule 102—Integrity and objectivity. [Order PL-280, § 4-16-325, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-330Rule 103—Commissions. [Order PL-280, § 4-16-330, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-335Rule 104—Contingent fees. [Order PL-280, § 4-16-335, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-340Rule 105—Incompatible occupations. [Order PL-280, § 4-16-340, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-345Rule 201—Competence. [Order PL-280, § 4-16-345, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-350Rule 202—Auditing standards. [Order PL-280, § 4-16-350, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-355Rule 203—Accounting principles. [Order PL-280, § 4-16-355, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-360Rule 204—Forecasts. [Order PL-280, § 4-16-360, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-370Rule 301—Confidential client information. [Order PL-280, § 4-16-370, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-375Rule 302—Records. [Order PL-280, § 4-16-375, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-380Rule 401—Discreditable acts. [Order PL-280, § 4-16-380, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-385Rule 402—Acting through others. [Order PL-280, § 4-16-385, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-390Rule 403—Advertising. [Order PL-280, § 4-16-390, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-395Rule 404—Solicitation. [Order PL-280, § 4-16-395, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-400Rule 405—Form of practice. [Order PL-280, § 4-16-400, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-405Rule 406—Firm names. [Order PL-280, § 4-16-405, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-16-410Rule 407—Communications. [Order PL-280, § 4-16-410, filed 12/29/77.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
Chapter 4-20
ACCOUNTANCY CONTINUING EDUCATION RULES
4-20-010Citation of rules and purpose. [Order PL-148, § 4-20-010, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-020Basic requirements—Amount. [Statutory Authority: RCW 18.04.070. WSR 83-09-049 (Order PL 432), § 4-20-020, filed 4/20/83; WSR 79-06-024 (Order PL 303), § 4-20-020, filed 5/15/79; Order PL-148, § 4-20-020, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-030Basic requirements—Effective date of requirement. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-20-030, filed 5/15/79; Order 233, § 4-20-030, filed 12/17/75; Order PL-148, § 4-20-030, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-040Basic requirements—Exceptions. [Order PL-148, § 4-20-040, filed 9/25/73.] Repealed by Order PL-175, filed 9/24/74. Later promulgation, see WAC 4-20-045.
4-20-045Basic requirements—Exceptions. [Statutory Authority: RCW 18.04.070. WSR 79-06-024 (Order PL 303), § 4-20-045, filed 5/15/79; Order PL-175, § 4-20-045, filed 9/24/74. Formerly Order PL-148, WAC 4-20-040, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-100Qualification of program—Primary consideration. [Order PL-148, § 4-20-100, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-110Qualification of program—Basic requirements. [Order PL-148, § 4-20-110, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-120Qualification of program—Approved by board. [Order PL-148, § 4-20-120, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-130Qualification of program—Individual study. [Order PL-148, § 4-20-130, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-140Instructor or discussion leader. [Statutory Authority: RCW 18.04.070. WSR 80-05-033 (Order PL-341), § 4-20-140, filed 4/15/80; Order PL-175, § 4-20-140, filed 9/24/74; Order PL-148, § 4-20-140, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-150Qualification of program—Published articles and books. [Statutory Authority: RCW 18.04.070 and 18.04.290(2). WSR 82-14-052 (Order PL 401), § 4-20-150, filed 6/30/82; Order PL-148, § 4-20-150, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-20-200Controls and reporting—Statement of completion. [Order PL-148, § 4-20-200, filed 9/25/73.] Repealed by WSR 91-01-057, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
Chapter 4-24
PUBLIC RECORDS—DISCLOSURE
4-24-010Purpose. [Order 257, § 4-24-010, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-020Definitions. [Order 257, § 4-24-020, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-021Definitions. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-021, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-030Description of central and field organization of the board. [Order 257, § 4-24-030, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-040Operations and procedures. [Order 257, § 4-24-040, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-041Operations and procedures. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-041, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-050Public records available. [Order 257, § 4-24-050, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-060Public records officer. [Order 257, § 4-24-060, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-070Office hours. [Order 257, § 4-24-070, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-080Requests for public records. [Order 257, § 4-24-080, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-090Copying. [Order 257, § 4-24-090, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-100Exemptions. [Order 257, § 4-24-100, filed 11/16/76.] Repealed by WSR 91-01-055, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-24-101Exemptions. [Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-101, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-110Review of denials of public requests. [Order 257, § 4-24-110, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-120Protection of public records. [Order 257, § 4-24-120, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-130Index of public records available. [Order 257, § 4-24-130, filed 11/16/76.] Repealed by WSR 91-01-055, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.055.
4-24-131Index of public records available. [Statutory Authority: RCW 18.04.055. WSR 91-01-055, § 4-24-131, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.070. WSR 83-22-033 (Order ACB 106), § 4-24-131, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-140Address where requests to be directed. [Order 257, § 4-24-140, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-24-150Adoption of form—Appendix A. [Order 257, § 4-24-150, filed 11/16/76.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
Chapter 4-25
GENERAL PROVISIONS
4-25-010Preamble. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-010, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-020Definitions. [Statutory Authority: RCW 18.04.055(11). WSR 92-20-103, § 4-25-020, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055. WSR 84-06-021 (Order ACB 107), § 4-25-020, filed 2/29/84. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-020, filed 10/26/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-030Unlawful acts. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-030, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-040Board meetings, officers, fees. [Statutory Authority: RCW 18.04.055 (1) and (11). WSR 92-20-104, § 4-25-040, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.055(9). WSR 91-24-027, § 4-25-040, filed 11/26/91, effective 12/27/91. Statutory Authority: RCW 18.04.065. WSR 89-19-004 (Order ACB-192), § 4-25-040, filed 9/7/89, effective 10/8/89; WSR 89-03-062 (Order ACB-165), § 4-25-040, filed 1/17/89; WSR 87-19-117 (Order ACB-135), § 4-25-040, filed 9/21/87. Statutory Authority: RCW 18.04.055. WSR 85-24-026 (Order ACB 115), § 4-25-040, filed 11/26/85. Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-040, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-060Code of professional conduct. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-060, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055.
4-25-080Commissions, referral fees, and contingent fees. [Statutory Authority: RCW 18.04.055. WSR 93-22-044, § 4-25-080, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-080, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-100Competence and technical standards. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-100, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055.
4-25-120Responsibilities to clients. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-120, filed 10/10/83.] Repealed by WSR 93-22-045, filed 10/28/93, effective 11/28/93. Statutory Authority: RCW 18.04.055.
4-25-130Other responsibilities and practices. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-130, filed 10/26/83.] Repealed by WSR 93-22-074, filed 11/1/93, effective 12/2/93. Statutory Authority: RCW 18.04.055.
4-25-140CPA certificate—Education requirements. [Statutory Authority: RCW 18.04.055(9). WSR 91-24-028, § 4-25-140, filed 11/26/91, effective 12/27/91. Statutory Authority: RCW 18.04.005(3) [18.04.055(3)]. WSR 87-04-051 (Order ACB-126), § 4-25-140, filed 2/4/87. Statutory Authority: RCW 18.04.055. WSR 85-11-013 (Order ACB 111), § 4-25-140, filed 5/8/85. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-140, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-141CPA exam—Application. [Statutory Authority: RCW 18.04.055 (1) and (11). WSR 92-20-105, § 4-25-141, filed 10/6/92, effective 11/6/92. Statutory Authority: RCW 18.04.105. WSR 87-15-072 (Order ACB 134), § 4-25-141, filed 7/17/87. Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-141, filed 10/26/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-142CPA exam—Policy on cheating. [Statutory Authority: RCW 18.04.055(9). WSR 88-05-015 (Order ACB-145), § 4-25-142, filed 2/11/88.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-180Permits to practice—Individual. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-180, filed 10/26/83.] Repealed by WSR 89-03-062 (Order ACB-165), filed 1/17/89.
4-25-181Experience. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-181, filed 10/26/83.] Repealed by WSR 88-06-021 (Order ACB-146), filed 2/25/88. Statutory Authority: RCW 18.04.215 (1)(a).
4-25-182Continuing professional education. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-182, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-183Program standards. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-183, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-184Reports. [Statutory Authority: RCW 18.04.070. WSR 83-22-032 (Order ACB 105), § 4-25-184, filed 10/26/83.] Repealed by WSR 87-19-118 (Order ACB-136), filed 9/21/87. Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-185Continuing professional education. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-185, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-186Program standards. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-186, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-187Reports. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-187, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-188Program sponsor agreements. [Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215. WSR 87-19-118 (Order ACB-136), § 4-25-188, filed 9/21/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-190Experience. [Statutory Authority: RCW 18.04.055(9) and 18.04.215(a). WSR 91-21-005, § 4-25-190, filed 10/3/91, effective 11/3/91. Statutory Authority: RCW 18.04.215 (1)(a). WSR 88-06-021 (Order ACB-146), § 4-25-190, filed 2/25/88.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-191Licenses to practice—Certificates—Individual. [Statutory Authority: RCW 18.04.215. WSR 89-03-062 (Order ACB-165), § 4-25-191, filed 1/17/89.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-220Permits to practice—Firms. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-220, filed 10/10/83.] Repealed by WSR 93-22-074, filed 11/1/93, effective 12/2/93. Statutory Authority: RCW 18.04.055.
4-25-260Temporary permits. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-260, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-270Enforcement actions against licensees. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-270, filed 10/10/83.] Repealed by WSR 94-23-079, filed 11/16/94, effective 12/17/94. Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-280Quality assurance review program. [Statutory Authority: RCW 18.04.055(7). WSR 87-03-040 (Order ACB-128), § 4-25-280, filed 1/16/87.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-300Enforcement procedures—Investigations. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-300, filed 10/10/83.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-320Enforcement procedures—Hearings by the board. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-320, filed 10/10/83.] Repealed by WSR 94-02-070, filed 1/4/94, effective 2/4/94. Statutory Authority: RCW 18.04.055.
4-25-360Reinstatement. [Statutory Authority: RCW 18.04.070. WSR 83-21-030 (Order ACB 104), § 4-25-360, filed 10/10/83.] Repealed by WSR 93-12-064, filed 5/27/93, effective 7/1/93. Statutory Authority: RCW 18.04.055.
4-25-400What is the authority for and the purpose of the board's rules? [Statutory Authority: RCW 18.04.055. WSR 08-18-016, § 4-25-400, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-400, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-400, filed 10/30/01, effective 12/1/01; WSR 00-11-067, § 4-25-400, filed 5/15/00, effective 6/30/00; WSR 93-12-063, § 4-25-400, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055. Recodified as § 4-30-020.
4-25-410Definitions. [Statutory Authority: RCW 18.04.055, 18.04.025. WSR 08-18-016, § 4-25-410, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055. WSR 05-01-137, § 4-25-410, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-410, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(16). WSR 02-04-064, § 4-25-410, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11). WSR 01-11-124, § 4-25-410, filed 5/22/01, effective 6/30/01; WSR 98-12-020, § 4-25-410, filed 5/27/98, effective 6/27/98; WSR 94-23-071, § 4-25-410, filed 11/15/94, effective 12/16/94.] Decodified and amended by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.025, 18.04.350. Recodified as § 4-30-010.
4-25-510What is the board's meeting schedule and how are officers elected? [Statutory Authority: RCW 18.04.055, 42.30.070. WSR 07-14-034, § 4-25-510, filed 6/26/07, effective 7/27/07; WSR 05-01-137, § 4-25-510, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-510, filed 10/30/01, effective 12/1/01; WSR 00-11-068, § 4-25-510, filed 5/15/00, effective 6/30/00; WSR 99-18-111, § 4-25-510, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. WSR 93-12-077, § 4-25-510, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.30.070. Recodified as § 4-30-022.
4-25-511Confidential information. [Statutory Authority: RCW 18.04.055. WSR 93-12-076, § 4-25-511, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055.
4-25-520What public records does the board maintain? [Statutory Authority: RCW 18.04.055, 42.56.070. WSR 08-18-016, § 4-25-520, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055 and 42.17.260. WSR 02-04-064, § 4-25-520, filed 1/31/02, effective 3/15/02; WSR 01-11-125, § 4-25-520, filed 5/22/01, effective 6/30/01; WSR 98-12-021, § 4-25-520, filed 5/27/98, effective 6/27/98. Statutory Authority: Chapter 42.17 RCW. WSR 93-14-050, § 4-25-520, filed 6/29/93, effective 7/30/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.56.070. Recodified as § 4-30-024.
4-25-521How can I contact the board? [Statutory Authority: RCW 18.04.055, 42.56.040. WSR 08-18-016, § 4-25-521, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055 and 42.17.250. WSR 01-11-126, § 4-25-521, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055(1). WSR 94-02-068, § 4-25-521, filed 1/4/94, effective 2/4/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 42.56.040. Recodified as § 4-30-026.
4-25-522Operations and procedures. [Statutory Authority: RCW 18.04.055(1). WSR 94-02-068, § 4-25-522, filed 1/4/94, effective 2/4/94.] Repealed by WSR 00-11-069, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055.
4-25-530Fees. [Statutory Authority: RCW 18.04.065, 18.04.105 (2) and (3). WSR 09-24-055, § 4-25-530, filed 11/24/09, effective 12/25/09. Statutory Authority: RCW 18.04.065, 18.04.105(3). WSR 09-10-019, § 4-25-530, filed 4/27/09, effective 8/1/09; WSR 08-14-152 and 08-15-018, § 4-25-530, filed 7/1/08 and 7/8/08, effective 8/1/08 and 8/8/08; WSR 07-14-035, § 4-25-530, filed 6/26/07, effective 8/1/07; WSR 06-14-030, § 4-25-530, filed 6/27/06, effective 8/1/06; WSR 05-10-046, § 4-25-530, filed 4/29/05, effective 6/2/05. Statutory Authority: RCW 18.04.065, 18.04.105(3), 18.04.205. WSR 05-01-136, § 4-25-530, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.065, [18.04.]105(3), [18.04.]195(7), [18.04.]205(4), [18.04.]215(8), [18.04.]350 (2)(a), and 42.17.260(8). WSR 04-01-076, § 4-25-530, filed 12/15/03, effective 1/15/04. Statutory Authority: RCW 18.04.055, [18.04].065, [18.04].105 (1)(e) and (3). WSR 02-22-083, § 4-25-530, filed 11/5/02, effective 12/31/02. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(3), 18.04.195(7), 18.04.205(4), 18.04.215(8), and 18.04.350(2). WSR 01-22-036, § 4-25-530, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105(7), 18.04.195(6) and 18.04.205(4). WSR 99-18-112, § 4-25-530, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(b). WSR 99-02-009, § 4-25-530, filed 12/24/98, effective 5/7/99. Statutory Authority: RCW 18.04.055, 18.04.065 and 18.04.195(6). WSR 96-12-060, § 4-25-530, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-12-075, § 4-25-530, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.065, 18.04.105 (1)(e), (3), and (4)(e), 18.04.195(10), 18.04.205(4), 18.04.215 (3), (4), and (8), 42.56.120. Recodified as § 4-30-038.
4-25-540What rules govern the proceedings before the board? [Statutory Authority: RCW 18.04.055(1), 34.05.220, and 34.05.482. WSR 08-18-016, § 4-25-540, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-540, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-540, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(1) and 34.05.482. WSR 00-11-070, § 4-25-540, filed 5/15/00, effective 6/30/00; WSR 98-12-022, § 4-25-540, filed 5/27/98, effective 6/27/98. Statutory Authority: RCW 18.04.055. WSR 93-12-074, § 4-25-540, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(1), 34.05.220, and 34.05.482. Recodified as § 4-30-028.
4-25-550Do I need to notify the board if I change my address? [Statutory Authority: RCW 18.04.055(16). WSR 08-18-016, § 4-25-550, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-550, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-550, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 98-12-023, § 4-25-550, filed 5/27/98, effective 6/27/98; WSR 93-12-073, § 4-25-550, filed 5/27/93, effective 7/1/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16). Recodified as § 4-30-032.
4-25-551Must I respond to inquiries from the board? [Statutory Authority: RCW 18.04.055(16). WSR 08-18-016, § 4-25-551, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-551, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-551, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 98-12-047, § 4-25-551, filed 5/29/98, effective 6/29/98; WSR 93-12-072, § 4-25-551, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16). Recodified as § 4-30-034.
4-25-600Rules of professional conduct—Preamble. [Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-600, filed 10/28/93, effective 11/28/93.] Repealed by WSR 01-22-036, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055(2).
4-25-610Which rules govern the conduct of CPAs, CPA-Inactive certificate holders, CPA firms, and firm owners? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-610, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-610, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-610, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-610, filed 10/28/93, effective 11/28/93.] Repealed by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2).
4-25-620What are the requirements concerning integrity and objectivity? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-620, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-620, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-620, filed 1/31/02, effective 3/15/02; WSR 98-12-048, § 4-25-620, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-620, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-040.
4-25-622When is independence required? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-622, filed 8/25/08, effective 9/25/08; WSR 03-24-034, § 4-25-622, filed 11/25/03, effective 12/31/03; WSR 98-12-049, § 4-25-622, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-622, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-042.
4-25-625Commissions and referral fees. [Statutory Authority: RCW 18.04.055. WSR 94-23-069, § 4-25-625, filed 11/15/94, effective 12/16/94.] Repealed by WSR 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2).
4-25-626What restrictions govern commissions, referral, and contingent fees? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-626, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-626, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-626, filed 1/31/02, effective 3/15/02; WSR 01-03-012, § 4-25-626, filed 1/5/01, effective 2/5/01; WSR 98-12-055, § 4-25-626, filed 5/29/98, effective 6/29/98.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-044.
4-25-627Contingent fees. [Statutory Authority: RCW 18.04.055. WSR 94-23-069, § 4-25-627, filed 11/15/94, effective 12/16/94.] Repealed by WSR 98-12-056, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.04.055(2).
4-25-630What are the requirements concerning competence? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-630, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-630, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-630, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-630, filed 10/28/93, effective 11/28/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-046.
4-25-631Compliance is required with which rules, regulations and professional standards? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-631, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-631, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-631, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055 (2) and (6). WSR 00-11-071, § 4-25-631, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(6). WSR 98-12-050, § 4-25-631, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-631, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-048.
4-25-640What are the requirements concerning records and clients confidential information? [Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), 18.04.405(1). WSR 08-18-016, § 4-25-640, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-640, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-640, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(2). WSR 02-22-082, § 4-25-640, filed 11/5/02, effective 12/31/02. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-640, filed 10/28/93, effective 11/28/93.] Amended and decodified by WSR 11-06-062, filed 3/2/11, effective 4/2/11. Statutory Authority: RCW 18.04.055(2), 18.04.390 (4)(b), and 18.04.405(1). Recodified as § 4-30-050.
4-25-650What acts are considered discreditable? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-650, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-650, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-650, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055. WSR 93-22-090, § 4-25-650, filed 11/2/93, effective 12/3/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-052.
4-25-660What are the limitations on advertising and other forms of solicitation? [Statutory Authority: RCW 18.04.055(2). WSR 08-18-016, § 4-25-660, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-660, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-660, filed 1/31/02, effective 3/15/02; WSR 00-11-072, § 4-25-660, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055. WSR 93-22-090, § 4-25-660, filed 11/2/93, effective 12/3/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(2). Recodified as § 4-30-054.
4-25-661What are the limitations regarding individual and firm names? [Statutory Authority: RCW 18.04.055(4), (8) and 18.04.345(5). WSR 05-01-137, § 4-25-661, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(8). WSR 01-22-036, § 4-25-661, filed 10/30/01, effective 12/1/01; WSR 00-11-073, § 4-25-661, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.40.055 [18.04.055]. WSR 93-22-046, § 4-25-661, filed 10/28/93, effective 11/28/93.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Recodified as § 4-30-056.
4-25-670What enforcement actions must be reported to the board? [Statutory Authority: RCW 18.04.195 (13)(b), 18.04.215 (9)(b). WSR 08-18-016, § 4-25-670, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.195 (10)(b) and 18.04.215 (9)(b). WSR 05-01-137, § 4-25-670, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-670, filed 11/25/03, effective 12/31/03.] Amended and decodified by WSR 11-06-062, filed 3/2/11, effective 4/2/11. Statutory Authority: RCW 18.04.195 (13)(b) and 18.04.215 (9)(b). Recodified as § 4-30-036.
4-25-710What are the education requirements to qualify to apply for the CPA examination? [Statutory Authority: RCW 18.04.055(5) and 18.04.105(1). WSR 05-01-137, § 4-25-710, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-710, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(5). WSR 95-20-065, § 4-25-710, filed 10/3/95, effective 11/3/95; WSR 93-12-071, § 4-25-710, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(5), 18.04.105(1). Recodified as § 4-30-060.
4-25-720How do I apply to take the CPA examination? [Statutory Authority: RCW 18.04.105(2). WSR 05-01-137, § 4-25-720, filed 12/16/04, effective 1/31/05; WSR 03-17-041, § 4-25-720, filed 8/15/03, effective 9/30/03. Statutory Authority: RCW 18.04.055(5) and 18.04.105(2). WSR 02-04-064, § 4-25-720, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055. WSR 93-12-070, § 4-25-720, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.105(2). Recodified as § 4-30-062.
4-25-721What 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? [Statutory Authority: RCW 18.04.105(2). WSR 05-01-137, § 4-25-721, filed 12/16/04, effective 1/31/05; WSR 03-17-042, § 4-25-721, filed 8/15/03, effective 9/30/03. Statutory Authority: RCW 18.04.055. WSR 02-04-064, § 4-25-721, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11). WSR 01-11-127, § 4-25-721, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055. WSR 93-12-069, § 4-25-721, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.105(2). Recodified as § 4-30-064.
4-25-722CPA examination—Content. [Statutory Authority: RCW 18.04.055 and 18.04.105. WSR 96-12-062, § 4-25-722, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-22-047, § 4-25-722, filed 10/28/93, effective 11/28/93.] Repealed by WSR 01-11-128, filed 5/22/01, effective 6/30/01. Statutory Authority: RCW 18.04.055(11).
4-25-730What are the experience requirements in order to obtain a CPA license? [Statutory Authority: RCW 18.04.955(11) [18.04.055(11)] and 18.04.105 (1)(d). WSR 05-01-137, § 4-25-730, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.055(11) and 18.04.105 (1)(d). WSR 02-04-064, § 4-25-730, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.215. WSR 01-03-011, § 4-25-730, filed 1/5/01, effective 6/30/01. Statutory Authority: RCW 18.04.055 and 18.04.215 (1)(a). WSR 99-18-113, § 4-25-730, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055. WSR 93-12-068, § 4-25-730, filed 5/27/93, effective 7/1/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(11), 18.04.105 (1)(d). Recodified as § 4-30-070.
4-25-735How does a CPA-Inactive certificate holder apply for licensure? [Statutory Authority: RCW 18.04.055(12), 18.04.105(4). WSR 08-18-016, § 4-25-735, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-735, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-735, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(12), 18.04.105(4). Recodified as § 4-30-082.
4-25-740CPA certificate and license. [Statutory Authority: RCW 18.04.215. WSR 93-12-067, § 4-25-740, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-18-114, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.105.
4-25-745How do I apply for an initial individual CPA license? [Statutory Authority: RCW 18.04.055, 18.04.105(1), 18.04.215(1). WSR 08-18-016, § 4-25-745, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-745, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-745, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.105 and 18.04.215. WSR 99-18-115, § 4-25-745, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055, 18.04.105(1), 18.04.215(1). Recodified as § 4-30-080.
4-25-746How do I apply for a Washington state CPA license if I hold a valid CPA license in another state? [Statutory Authority: RCW 18.04.180, 18.04.215(6). WSR 08-18-016, § 4-25-746, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-746, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-746, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055, 18.04.180 and 18.04.215(3). WSR 99-18-116, § 4-25-746, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.180, 18.04.215(6). Recodified as § 4-30-092.
4-25-747Must 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? [Statutory Authority: RCW 18.04.350 (2), (3), (4), (5). WSR 08-18-016, § 4-25-747, filed 8/25/08, effective 9/25/08.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.350 (2), (3), (4), (5). Recodified as § 4-30-090.
4-25-750What are the CPA firm licensing requirements? [Statutory Authority: RCW 18.04.055(8), 18.04.195, 18.04.205. WSR 08-18-016, § 4-25-750, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-750, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-750, filed 11/25/03, effective 12/31/03; WSR 02-04-064, § 4-25-750, filed 1/31/02, effective 3/15/02; WSR 00-11-074, § 4-25-750, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(8) and 18.04.205(3). WSR 99-18-117, § 4-25-750, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055(3), 18.04.205(3) and 18.04.195. WSR 96-12-061, § 4-25-750, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 18.04.055. WSR 93-22-089, § 4-25-750, filed 11/2/93, effective 12/3/93.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(8), 18.04.195, 18.04.205. Recodified as § 4-30-110.
4-25-752How do I initially register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply? [Statutory Authority: RCW 18.04.055(13), 18.04.195 (11) and (12). WSR 08-18-016, § 4-25-752, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055(13) and 18.04.195(8). WSR 02-04-064, § 4-25-752, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(13), 18.04.195 (11) and (12). Recodified as § 4-30-116.
4-25-753Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state? [Statutory Authority: RCW 18.04.055(8), 18.04.195. WSR 08-18-016, § 4-25-753, filed 8/25/08, effective 9/25/08.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(8), 18.04.195. Recodified as § 4-30-112.
4-25-755Temporary permits. [Statutory Authority: RCW 18.04.055(11). WSR 93-12-066, § 4-25-755, filed 5/27/93, effective 7/1/93.] Repealed by WSR 01-22-036, filed 10/30/01, effective 12/1/01.
4-25-756I am licensed in another state—How do I notify the board of my intent to enter the state in order to obtain practice privileges in the state of Washington? [Statutory Authority: RCW 18.04.350(6). WSR 05-01-135, § 4-25-756, filed 12/16/04, effective 1/31/05. Statutory Authority: RCW 18.04.350(2). WSR 02-04-064, § 4-25-756, filed 1/31/02, effective 3/15/02.] Repealed by WSR 08-18-016, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055, 18.04.350(2).
4-25-760Reinstating certificates and licenses. [Statutory Authority: RCW 18.04.055(11). WSR 93-12-065, § 4-25-760, filed 5/27/93, effective 7/1/93.] Repealed by WSR 99-18-118, filed 9/1/99, effective 1/1/00. Statutory Authority: RCW 18.04.055(11).
4-25-780Reciprocity for accountants from foreign countries. [Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 99-18-119, § 4-25-780, filed 9/1/99, effective 1/1/00; WSR 94-10-039, § 4-25-780, filed 4/29/94, effective 5/30/94.] Repealed by WSR 00-11-075, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(11) and 18.04.183.
4-25-781What are the rules governing reciprocity for accountants from foreign countries? [Statutory Authority: RCW 18.04.183. WSR 01-22-036, § 4-25-781, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-781, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183. Recodified as § 4-30-100.
4-25-782How do I apply for an initial Washington state license through foreign reciprocity? [Statutory Authority: RCW 18.04.183. WSR 09-01-166, § 4-25-782, filed 12/23/08, effective 1/23/09; WSR 05-01-135, § 4-25-782, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-782, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-782, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183. Recodified as § 4-30-102.
4-25-783How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity? [Statutory Authority: RCW 18.04.183 and 18.04.215(2). WSR 05-01-137, § 4-25-783, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-783, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055 and 18.04.183. WSR 00-11-076, § 4-25-783, filed 5/15/00, effective 6/30/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.183, 18.04.215(2). Recodified as § 4-30-104.
4-25-790How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-790, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-790, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.105 and 18.04.215. WSR 99-18-120, § 4-25-790, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-094.
4-25-791I 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? [Statutory Authority: RCW 18.04.215(2). WSR 09-01-166, § 4-25-791, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-791, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-791, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11) and 18.04.215 (2), (4). WSR 99-18-121, § 4-25-791, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-120.
4-25-792How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215(2). WSR 09-01-166, § 4-25-792, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215 (2), (4). WSR 05-01-137, § 4-25-792, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-792, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11) and 18.04.215 (2), (4). WSR 99-18-122, § 4-25-792, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215 (2) and (4). Recodified as § 4-30-124.
4-25-793If 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 certificate holder? [Statutory Authority: RCW 18.04.215(7). WSR 09-01-166, § 4-25-793, filed 12/23/08, effective 1/23/09; WSR 05-01-137, § 4-25-793, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-793, filed 1/31/02, effective 3/15/02.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215(7). Recodified as § 4-30-122.
4-25-795How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner? [Statutory Authority: RCW 18.04.215(2), 18.04.335. WSR 09-01-166, § 4-25-795, filed 12/23/08, effective 1/23/09. Statutory Authority: RCW 18.04.215(2), 18.04.335, and 34.05.220. WSR 05-01-137, § 4-25-795, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-795, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(11), 18.04.335 and 34.05.220. WSR 99-18-123, § 4-25-795, filed 9/1/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.215(2), 18.04.335, 34.05.220. Recodified as § 4-30-126.
4-25-810Continuing professional education (CPE)—Who must have CPE. [Statutory Authority: RCW 18.04.055(7) and 18.04.215(4). WSR 98-12-051, § 4-25-810, filed 5/29/98, effective 1/1/99. Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-810, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055.
4-25-811Continuing professional education (CPE)—Program standards. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-811, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055.
4-25-812Continuing professional education (CPE)—Reports. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-812, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-049, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055.
4-25-813Continuing professional education (CPE)—Program sponsor agreements. [Statutory Authority: RCW 18.04.055. WSR 94-02-072, § 4-25-813, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-23-050, filed 11/15/99, effective 1/1/00. Statutory Authority: RCW 18.04.055 and 18.04.105.
4-25-820What are the requirements for participating in quality assurance review (QAR)? [Statutory Authority: RCW 18.04.055(9). WSR 08-18-016, § 4-25-820, filed 8/25/08, effective 9/25/08; WSR 07-14-036, § 4-25-820, filed 6/26/07, effective 7/27/07; WSR 05-01-135, § 4-25-820, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-820, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055. WSR 94-02-071, § 4-25-820, filed 1/4/94, effective 2/4/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(9). Recodified as § 4-30-130.
4-25-830What are the CPE requirements for individuals? [Statutory Authority: RCW 18.04.055(7) and 18.04.215. WSR 09-17-044, § 4-25-830, filed 8/11/09, effective 9/11/09. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 08-18-016, § 4-25-830, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-830, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-830, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055(7), 18.04.104(8), 18.04.215(4). WSR 00-11-077, § 4-25-830, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(7), 18.04.215(4) and 18.04.105(8). WSR 99-23-045, § 4-25-830, filed 11/15/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-134.
4-25-831What are the program standards for CPE? [Statutory Authority: RCW 18.04.055(7) and 18.04.215. WSR 09-17-044, § 4-25-831, filed 8/11/09, effective 9/11/09. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 05-01-137, § 4-25-831, filed 12/16/04, effective 1/31/05; WSR 01-22-036, § 4-25-831, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-046, § 4-25-831, filed 11/15/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-132
4-25-832How do I report my CPE to the board? [Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 01-22-036, § 4-25-832, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-047, § 4-25-832, filed 11/15/99, effective 1/1/00.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-136.
4-25-833What documentation must I retain to support my eligibility for CPE credits? [Statutory Authority: RCW 18.04.055(7), 18.04.215(5). WSR 01-22-036, § 4-25-833, filed 10/30/01, effective 12/1/01. Statutory Authority: RCW 18.04.055 and 18.04.105(8). WSR 99-23-048, § 4-25-833, filed 11/15/99, effective 1/1/00.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(7), 18.04.215(5). Recodified as § 4-30-138.
4-25-910What are the bases for the board to impose discipline? [Statutory Authority: RCW 18.04.055(16), 18.04.195 (11)(d), 18.04.295, 18.04.305, 18.04.350(2). WSR 08-18-016, § 4-25-910, filed 8/25/08, effective 9/25/08. Statutory Authority: RCW 18.04.055(16), 18.04.295, and 18.04.305. WSR 05-01-137, § 4-25-910, filed 12/16/04, effective 1/31/05; WSR 03-24-033, § 4-25-910, filed 11/25/03, effective 12/31/03. Statutory Authority: RCW 18.04.055(11), 18.04.295, and 18.04.305. WSR 02-04-064, § 4-25-910, filed 1/31/02, effective 3/15/02; WSR 00-11-078, § 4-25-910, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055 and 18.04.295. WSR 94-23-070, § 4-25-910, filed 11/15/94, effective 12/16/94.] Amended and decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.055(16), 18.04.195 (11)(d), 18.04.295, 18.04.305, 18.04.350(2). Recodified as § 4-30-142.
4-25-920Hearings by the board. [Statutory Authority: RCW 34.05.220 and 18.04.055. WSR 94-02-069, § 4-25-920, filed 1/4/94, effective 2/4/94.] Repealed by WSR 99-02-008, filed 12/24/98, effective 1/24/99. Statutory Authority: RCW 18.04.055.
4-25-930Does the board authorize the use of any other titles or designations? [Statutory Authority: RCW 18.04.350(9). WSR 02-17-051, § 4-25-930, filed 8/15/02, effective 9/15/02.] Decodified by WSR 10-24-009, filed 11/18/10, effective 12/19/10. Statutory Authority: RCW 18.04.350(13). Recodified as § 4-30-058.