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Washington Administrative Code (WAC)

Chapter 30

Wash. Admin. Code ch. 4-30

General Provisions

ACCOUNTANCY, BOARD OF

4-30-010Definitions 4-30-020Authority and purpose of the board's rules 4-30-022Meetings and officers 4-30-024Public records 4-30-026How can I contact the board?4-30-028Formal adjudicative proceedings and brief adjudicative proceedings before the board 4-30-030Communicating with the board and staff 4-30-032Change of address 4-30-034Responding to board inquiries 4-30-036Enforcement actions reportable to the board 4-30-038Fees 4-30-040Integrity and objectivity 4-30-042Independence 4-30-044Contingent fees 4-30-045Commission and referral fees 4-30-046General standards 4-30-048Compliance with standards 4-30-049Accounting principles 4-30-050Confidential client information 4-30-052Acts discreditable 4-30-053Client record requests 4-30-054Advertising and other forms of solicitation 4-30-056Form of organization and name 4-30-057Restrictions on CPA-inactive and CPA-retired 4-30-058Other authorized titles 4-30-060Education requirements 4-30-062Applying 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?4-30-070Experience requirements 4-30-072Applicant and reviewer verification requirements 4-30-080Initial individual CPA license requirements 4-30-082Certificate holder applying for initial licensure 4-30-084Converting from certificate to license 4-30-088Military service 4-30-090Practice privileges 4-30-092How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?4-30-094Renewals 4-30-100Reciprocity for accountants from foreign countries 4-30-102Initial Washington state license requirements for application through foreign reciprocity 4-30-110What are the allowable legal forms of organization and ownership requirements for a CPA firm?4-30-112In state and out-of-state firm licensing requirements 4-30-114Application for and maintenance of 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?4-30-120Converting license status from inactive to active 4-30-122Renewal out of retirement 4-30-124Reinstatements 4-30-126Reinstatement of a revoked or suspended license or registration as a resident nonlicensee firm owner 4-30-130Quality assurance review (QAR) requirements for licensed CPA firms 4-30-132Qualifying continuing professional education (CPE) activities 4-30-133Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit 4-30-134Continuing professional education (CPE) requirements 4-30-136Reporting continuing professional education (CPE) to the board 4-30-138Continuing professional education (CPE) documentation requirements 4-30-140Disciplinary authority and process 4-30-142Disciplinary actions