Chapter 4-30 WAC

Last Update: 8/21/18

GENERAL PROVISIONS

WAC Sections

DEFINITIONS
4-30-010Definitions.
BOARD ADMINISTRATION
4-30-020What are the authority for and the purpose of the board's rules?
4-30-022What is the board's meeting schedule and how are officers elected?
4-30-024Public records.
4-30-026How can I contact the board?
4-30-028What rules govern the proceedings before the board?
4-30-030What are the requirements for communicating with the board and staff?
4-30-032Do I need to notify the board if I change my address?
4-30-034Must I respond to inquiries from the board?
4-30-036What enforcement actions must be reported to the board?
4-30-038Fees.
ETHICS AND PROHIBITED PRACTICES
4-30-040What are the requirements concerning integrity and objectivity?
4-30-042When is independence required?
4-30-044What restrictions govern commissions, referral, and contingent fees?
4-30-046What are the requirements concerning competence?
4-30-048Compliance is required with which rules, regulations and professional standards?
4-30-050Records and clients confidential information.
4-30-051Client records.
4-30-052What acts are considered discreditable?
4-30-054What are the limitations on advertising and other forms of solicitation?
4-30-056What are the limitations regarding individual and firm names?
4-30-058Does the board authorize the use of any other titles or designations?
UNIFORM CPA EXAMINATION
4-30-060What are the education requirements to qualify to apply for the CPA examination?
4-30-062How do I apply to take the CPA examination?
4-30-064What 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
4-30-070What are the experience requirements in order to obtain a CPA license?
4-30-072What are the responsibilities of a verifying CPA?
WASHINGTON RESIDENT INDIVIDUAL LICENSING
4-30-080How do I apply for an initial individual CPA license?
4-30-082How does a CPA-Inactive certificate holder apply for licensure?
4-30-088What is the effect on a Washington individual licensee or CPA-inactive certificateholder in the armed forces, reserves, or National Guard if the individual receives orders to deploy for active military duty?
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY
4-30-090Must 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?
4-30-092How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
4-30-094How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY
4-30-100What are the rules governing reciprocity for accountants from foreign countries?
4-30-102How do I apply for an initial Washington state license through foreign reciprocity?
4-30-104How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?
CPA FIRM ORGANIZATION AND OWNERSHIP
4-30-110What are the allowable legal forms of organization and ownership requirements for a CPA firm?
FIRM LICENSING REQUIREMENTS
4-30-112Must a firm holding a license from another state apply and obtain a Washington state license to hold out and practice in Washington state?
4-30-114How do I apply for and maintain a firm license?
4-30-116How 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
4-30-120I 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?
4-30-122If I retire my license or CPA-Inactive certificate, how do I apply to renew my license or a CPA-Inactive certificate out of retirement?
4-30-124How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
4-30-126How do I reinstate a revoked or suspended license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
CONTINUING COMPETENCY
4-30-130What are the quality assurance review (QAR) requirements for licensed CPA firms?
4-30-132What are the program standards for CPE?
4-30-134What are the continuing professional education (CPE) requirements for individuals?
4-30-136How do I report my CPE to the board?
4-30-138What documentation must I retain to support my eligibility for CPE credits?
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT
4-30-140Disciplinary authority and process.
4-30-142What are the bases for the board to impose discipline?
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