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Chapter 4-30 WAC

|Show DispositionsLast Update: 1/29/24

GENERAL PROVISIONS

WAC Sections

DEFINITIONS
HTMLPDF4-30-010Definitions.
BOARD ADMINISTRATION
HTMLPDF4-30-020Authority and purpose of the board's rules.
HTMLPDF4-30-022Meetings and officers.
HTMLPDF4-30-024Public records.
HTMLPDF4-30-026How can I contact the board?
HTMLPDF4-30-028Formal adjudicative proceedings and brief adjudicative proceedings before the board.
HTMLPDF4-30-030Communicating with the board and staff.
HTMLPDF4-30-032Change of address.
HTMLPDF4-30-034Responding to board inquiries.
HTMLPDF4-30-036Enforcement actions reportable to the board.
HTMLPDF4-30-038Fees.
ETHICS AND PROHIBITED PRACTICES
HTMLPDF4-30-040Integrity and objectivity.
HTMLPDF4-30-042Independence.
HTMLPDF4-30-044Contingent fees.
HTMLPDF4-30-045Commission and referral fees.
HTMLPDF4-30-046General standards.
HTMLPDF4-30-048Compliance with standards.
HTMLPDF4-30-049Accounting principles.
HTMLPDF4-30-050Confidential client information.
HTMLPDF4-30-052Acts discreditable.
HTMLPDF4-30-054Advertising and other forms of solicitation.
HTMLPDF4-30-056Form of organization and name.
HTMLPDF4-30-058Other authorized titles.
UNIFORM CPA EXAMINATION
HTMLPDF4-30-060Education requirements.
HTMLPDF4-30-062Applying to take the CPA examination.
HTMLPDF4-30-064What 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
HTMLPDF4-30-070What are the experience requirements in order to obtain a CPA license?
HTMLPDF4-30-072What are the responsibilities of a verifying CPA?
WASHINGTON RESIDENT INDIVIDUAL LICENSING
HTMLPDF4-30-080Initial individual CPA license requirements.
HTMLPDF4-30-082Certificate holder applying for initial licensure.
HTMLPDF4-30-084Converting from certificate to license.
HTMLPDF4-30-088Military service.
INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY
HTMLPDF4-30-090Must 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?
HTMLPDF4-30-092How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
HTMLPDF4-30-094Renewals.
INDIVIDUAL LICENSING BY INTERNATIONAL RECIPROCITY
HTMLPDF4-30-100Reciprocity for accountants from foreign countries.
HTMLPDF4-30-102Initial Washington state license requirements for application through foreign reciprocity.
CPA FIRM ORGANIZATION AND OWNERSHIP
HTMLPDF4-30-110What are the allowable legal forms of organization and ownership requirements for a CPA firm?
FIRM LICENSING REQUIREMENTS
HTMLPDF4-30-112In state and out-of-state firm licensing requirements.
HTMLPDF4-30-114How do I apply for and maintain a firm license?
HTMLPDF4-30-116How 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
HTMLPDF4-30-120Converting license status from inactive to active.
HTMLPDF4-30-122Renewal out of retirement.
HTMLPDF4-30-124Reinstatements.
HTMLPDF4-30-126Reinstatement of a revoked or suspended license or registration as a resident nonlicensee firm owner.
CONTINUING COMPETENCY
HTMLPDF4-30-130Quality assurance review (QAR) requirements for licensed CPA firms.
HTMLPDF4-30-132Qualifying continuing professional education (CPE) activities.
HTMLPDF4-30-133Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit.
HTMLPDF4-30-134Continuing professional education (CPE) requirements.
HTMLPDF4-30-136Reporting continuing professional education (CPE) to the board.
HTMLPDF4-30-138Continuing professional education (CPE) documentation requirements.
INVESTIGATIONS, DISCIPLINE AND ENFORCEMENT
HTMLPDF4-30-140Disciplinary authority and process.
HTMLPDF4-30-142Disciplinary actions.
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