reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 1 - Code Reviser, Office of the › Chapter 1-21 - Rule making › Section 1-21-140 - Review of previously adopted rules

Current through Register Vol. 24-14, July 15, 2024
When an agency is required under
				RCW
				  34.05.630 to review permanent or emergency
				rules previously adopted, the agency must file notice of the review with the
				code reviser on a CR-104 form (review of previously adopted rules). The agency
				must file the notice of review electronically at EFileWSR@leg.wa.gov or submit
				the original and six hard copies of the notice of review to the office of the
				code reviser. Four copies will be returned to the agency, three of which must
				be delivered to the joint administrative rules review committee. The notice is
				subject to the twenty-day requirement of
				RCW
				  34.05.320. The text of the rule under review
				is not needed with this notice.
Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  1.08.001, and Executive Order 97-2.
				  06-16-019, §
										1-21-140, filed 7/24/06, effective
				  8/24/06. Statutory Authority:
				  RCW
				    1.08.110, 34.05.356,
				  34.05.385, and
				  34.08.030. 00-18-001, §
										1-21-140, filed 8/23/00, effective
				  12/31/00. Statutory Authority:
				  RCW
				    34.05.385 and
				  34.08.030. 89-12-028 (Order 89-1),
				  §
										1-21-140, filed
				  5/31/89.
Washington Administrative Code › Title 1 - Code Reviser, Office of the › Chapter 1-21 - Rule making › Section 1-21-150 - Exemptions from publication

Current through Register Vol. 24-14, July 15, 2024
Agency rules that are likely to be omitted from WAC publication
				by the office of the code reviser under the authority of
				RCW
				  34.05.210 may, upon application by the agency
				to the office of the code reviser for an exemption, be exempted by the office
				of the code reviser from the form and style requirements of this chapter, other
				than requirements that are imposed by statute. An application for exemption
				must be made by the agency and approved by the office of the code reviser
				before filing the rules.
Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  1.08.001, and Executive Order 97-2.
				  06-16-019, §
										1-21-150, filed 7/24/06, effective
				  8/24/06. Statutory Authority:
				  RCW
				    34.05.385 and
				  34.08.030. 89-12-028 (Order 89-1),
				  §
										1-21-150, filed
				  5/31/89.
Washington Administrative Code › Title 1 - Code Reviser, Office of the › Chapter 1-21 - Rule making › Section 1-21-160 - Filing after office hours

Current through Register Vol. 24-14, July 15, 2024
The office of the code reviser is open for the filing of agency
				rule-making notices and orders from 8:00 a.m. to 4:00 p.m., Monday through
				Friday, except legal holidays.
An electronic filing system is available to all state agencies
				seven days a week, twenty-four hours per day. Each state agency must submit a
				registration letter before using this system.
The office of the code reviser delegates to the Washington
				state patrol the authority to accept at other times the filing of orders
				adopting, amending, or repealing rules when the nature of the order requires
				their immediate filing and/or effectiveness. To use this service, the agency
				may telephone the Washington state patrol communications center at
				360-586-1999. When your call is answered, request a zone 4 trooper and arrange
				for receipt of the filing(s). The agency shall give the original and three
				copies of each filing to the trooper. The trooper shall mark each copy with the
				trooper's name, badge number, date, and time and arrange for all of the copies
				to be delivered to the office of the code reviser as early as possible on the
				next business day. The agency filing the rules with the state patrol shall
				notify the office of the code reviser of the filing by 9:00 a.m. on the next
				business day after filing and arrange to receive the stamped
				copies.
Statutory Authority:
				  RCW
				  1.08.110 and
				  34.05.385. 09-14-023, §
										1-21-160, filed 6/23/09, effective
				  8/1/09; 06-22-040, §
										1-21-160, filed 10/26/06, effective
				  11/26/06. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  1.08.001, and Executive Order 97-2.
				  06-16-019, §
										1-21-160, filed 7/24/06, effective
				  8/24/06. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030 and 2001 c 25.
				  01-20-090, §
										1-21-160, filed 10/3/01, effective
				  11/3/01. Statutory Authority:
				  RCW
				    1.08.110, 34.05.356,
				  34.05.385, and
				  34.08.030. 00-18-001, §
										1-21-160, filed 8/23/00, effective
				  12/31/00. Statutory Authority:
				  RCW
				    34.05.385 and
				  34.08.030. 89-12-028 (Order 89-1),
				  §
										1-21-160, filed
				  5/31/89.
Washington Administrative Code › Title 1 - Code Reviser, Office of the › Chapter 1-21 - Rule making › Section 1-21-170 - Official forms

Current through Register Vol. 24-14, July 15, 2024
Agencies may obtain the following official forms from the
				office of the code reviser upon request:
(1) Form CR-101 Preproposal statement of
			 inquiry;
(2) Form CR-102 Proposed
			 rule making;
(3) Form CR-103P
			 Rule-making order (permanent);
(4)
			 Form CR-103E Rule-making order (emergency);
(5) Form CR-104 Review of previously adopted
			 rules; and
(6) Form CR-105
			 Expedited rule making.
Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  1.08.001, and Executive Order 97-2.
				  06-16-019, §
										1-21-170, filed 7/24/06, effective
				  8/24/06. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030 and 2001 c 25.
				  01-20-090, §
										1-21-170, filed 10/3/01, effective
				  11/3/01. Statutory Authority:
				  RCW
				    1.08.110, 34.05.356,
				  34.05.385, and
				  34.08.030. 00-18-001, §
										1-21-170, filed 8/23/00, effective
				  12/31/00. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030,
				  34.05.230, 34.05.354 and 1997 c
				  409 §§ 202 and 208. 97-15-035, §
										1-21-170, filed 7/10/97, effective
				  7/27/97. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030,
				  34.05.310,
				  34.05.320 and 1995 c 403
				  §§ 701 and 704. 95-17-070, §
										1-21-170, filed 8/17/95, effective
				  9/17/95. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.030 and
				  34.05.310 as amended by 1994 c 249
				  § 1. 94-12-075, §
										1-21-170, filed 5/31/94, effective
				  6/9/94. Statutory Authority:
				  RCW
				    34.05.385 and
				  34.08.030. 89-12-028 (Order 89-1),
				  §
										1-21-170, filed
				  5/31/89.
Washington Administrative Code › Title 1 - Code Reviser, Office of the › Chapter 1-21 - Rule making › Section 1-21-180 - Rule-making activity report

Current through Register Vol. 24-14, July 15, 2024
To implement
				RCW
				  1.08.112, agencies shall supply the
				information required by
				RCW
				  1.08.112(1)(a) through (f) and
				(i)   by completing the appropriate parts of
				the CR-103 form. Agencies shall report information required by
				RCW
				  1.08.112(1)(g) and (h)   by a
				memorandum on agency letterhead to the office of the code
				reviser.
Statutory Authority:
				  RCW
				  1.08.110,
				  34.05.385,
				  1.08.001, and Executive Order 97-2.
				  06-16-019, §
										1-21-180, filed 7/24/06, effective
				  8/24/06. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030,
				  34.05.230, 34.05.354 and 1997 c
				  409 §§ 202 and 208. 97-15-035, §
										1-21-180, filed 7/10/97, effective
				  7/27/97. Statutory Authority:
				  RCW
				    1.08.110,
				  34.05.385,
				  34.08.020,
				  34.08.030,
				  34.05.310,
				  34.05.320 and 1995 c 403
				  §§ 701 and 704. 95-17-070, §
										1-21-180, filed 8/17/95, effective
				  9/17/95.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-020 - Authority and purpose of the board's rules

Current through Register Vol. 24-14, July 15, 2024
The Public Accountancy Act (act), chapter 18.04 RCW,
				  establishes the board as the licensing and disciplinary agency for certified
				  public accountants (CPA), CPA firms, and owners of CPA firms. The act
				  authorizes the board to promulgate rules to carry out the purpose of the act,
				  which include:
* Protecting the public interest;
* Enhancing the reliability of information used for guidance
				  in financial transactions or for accounting for or assessing financial status
				  or performance;
* Establishing one set of qualifications to be a licensee of
				  this state;
* Assuring that CPAs practicing in Washington have
				  substantially equivalent qualifications to those practicing in other
				  states;
* Regulating ownership of CPA firms;
* Publishing consumer alerts and public protection
				  information regarding persons and firms who violate the act or board rules;
				  and
* Providing general consumer protection information to the
				  public.
The board's rules, contained in Title 4 WAC, encompass these
				  subjects:
* Definitions;
* Administration of the board;
* Ethics and prohibited practices;
* Entry and renewal requirements;
* Continuing competency; and
* Regulation and enforcement.
Statutory Authority:
					 RCW
					   18.04.055. 11-07-070, §
											4-30-020, filed 3/22/11, effective
					 4/22/11; 10-24-009, recodified as §
											4-30-020, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-400, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-400, filed 12/16/04, effective 1/31/05; 01-22-036,
					 § 4-25-400, filed 10/30/01, effective 12/1/01; 00-11-067, § 4-25-400,
					 filed 5/15/00, effective 6/30/00; 93-12-063, § 4-25-400, filed 5/27/93,
					 effective 7/1/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-022 - Meetings and officers

Current through Register Vol. 24-14, July 15, 2024
(1) Meetings.
(a) Regular board meetings begin at 9:00 a.m.
				on the last Friday of the month in the months of January, April and July or as
				otherwise determined by the board. The board holds an annual meeting beginning
				at 9:00 a.m. on the last Friday of October or as otherwise determined by the
				board.
(b) Either the chair or a
				quorum of the board has the authority to call special meetings of the board.
				The chair presides at all meetings. In the event of the chair's absence or
				inability to act, the vice chair presides.
(c) The board determines duties of the
				officers.
(d) The board's meetings
				are open public meetings conducted pursuant to chapter 42.30 RCW. WAC
				4-30-026 provides information on
				how to contact the board's office for meeting times and locations or additional
				information regarding the board's activities.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-026 - How can I contact the board?

Current through Register Vol. 24-14, July 15, 2024
The board's administrative office, executive director and
				  staff are located in Olympia, Washington. You may utilize the following numbers
				  or addresses to contact the board:
* 711 Capitol Way South, Suite 400, Olympia, WA 98501
				  (physical address);
* P.O. Box 9131, Olympia, Washington 98507-9131 (mailing
				  address);
* 360/753-2586 (telephone);
* 360/664-9190 (fax);
* 7-1-1 (TTY service);
* 800/833-6385 (Telebraille services);
* customerservice@acb.wa.gov (email ad and
* www.acb.wa.gov (web site address).
Statutory Authority:
					 RCW
					   18.04.055,
					 42.56.040. 10-24-009, amended and
					 recodified as §
											4-30-026, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-521, filed 8/25/08, effective 9/25/08.
					 Statutory Authority:
					 RCW
					   18.04.055 and 42.17.250. 01-11-126, §
					 4-25-521, filed 5/22/01, effective 6/30/01. Statutory Authority:
					 RCW
					   18.04.055(1). 94-02-068,
					 § 4-25-521, filed 1/4/94, effective
					 2/4/94.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-032 - Change of address

Current through Register Vol. 24-14, July 15, 2024
All individuals licensed in this state, CPA firms licensed
				  in this state, individuals registered with the board as resident nonlicensee
				  firm owners, and applicants must notify the board
in writing
within 30 days of any change of address. Firms licensed in this state must
				  notify the board of any opening, closing, or relocation of the main office or a
				  branch office in this state.
Statutory Authority:
					 RCW
					   18.04.055(16). 10-24-009,
					 recodified as §
											4-30-032, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-550, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-550, filed 12/16/04, effective 1/31/05; 01-22-036,
					 § 4-25-550, filed 10/30/01, effective 12/1/01. Statutory Authority:
					 RCW
					   18.04.055. 98-12-023, § 4-25-550, filed
					 5/27/98, effective 6/27/98; 93-12-073, § 4-25-550, filed 5/27/93,
					 effective 7/1/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-034 - Responding to board inquiries

Current through Register Vol. 24-14, July 15, 2024
All licensees, including out-of-state individuals exercising
				  practice privileges in this state under
				  RCW
				    18.04.350(2) and
				  out-of-state firms permitted to offer or render certain professional services
				  in this state under the conditions prescribed in
				  RCW
				    18.04.195 (1)(a) and (b),
				  nonlicensee firm owners, and applicants must respond,
in writing,
to board communications requesting a response. Your response must be made
				  within
20 days of the date
the board's communication is posted in
				  the U.S. mail. Communications from the board to you are directed to the last
				  address you furnished the board.
Statutory Authority:
					 RCW
					   18.04.055(16). 10-24-009,
					 amended and recodified as §
											4-30-034, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-551, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-551, filed 12/16/04, effective 1/31/05; 01-22-036,
					 § 4-25-551, filed 10/30/01, effective 12/1/01. Statutory Authority:
					 RCW
					   18.04.055. 98-12-047, § 4-25-551, filed
					 5/29/98, effective 6/29/98; 93-12-072, § 4-25-551, filed 5/27/93,
					 effective 7/1/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › BOARD ADMINISTRATION › Section 4-30-036 - Enforcement actions reportable to the board

Current through Register Vol. 24-14, July 15, 2024
(1) A
				licensee or nonlicensee firm owner must notify the board, of the following
				matters, in the manner prescribed by the board, within
30 days
of
				the issuance of:
(a) A sanction, order,
				suspension, revocation, or modification of a license, certificate, permit or
				practice rights by the SEC, PCAOB, IRS, or another state board of accountancy
				for any cause other than failure to pay a professional license fee by the due
				date or failure to meet the continuing professional education requirements of
				another state board of accountancy; or
(b) Charges filed by the SEC, IRS, PCAOB,
				another state board of accountancy, or a federal or state taxing, insurance or
				securities regulatory body that the licensee, or nonlicensee firm owner
				committed a prohibited act that would be a violation of board ethical or
				technical standards.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-040 - Integrity and objectivity

Current through Register Vol. 24-14, July 15, 2024
(1) In the
				performance of any professional service, a licensee shall maintain objectivity
				and integrity, shall be free of conflicts of interest, and shall not knowingly
				misrepresent facts or subordinate his or her judgment to others.
(2) For the purposes of this rule,
				"licensees" includes licensees, licensees with an inactive status, CPA firms,
				nonlicensee firm owners, employees of such persons, out-of-state individuals
				with practice privileges under
				RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Statutory Authority:
					 RCW
					   18.04.055(2). 10-24-009,
					 amended and recodified as §
											4-30-040, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-620, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-620, filed 12/16/04, effective 1/31/05; 02-04-064,
					 § 4-25-620, filed 1/31/02, effective 3/15/02; 98-12-048, § 4-25-620,
					 filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 18.04.055.
					 93-22-046, § 4-25-620, filed 10/28/93, effective
					 11/28/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-042 - Independence

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee in
				public practice shall be independent in the performance of professional
				services as required by standards promulgated by the appropriate body for each
				service undertaken.
(2) For the
				purposes of this rule, "licensees" includes licensees, CPA firms, nonlicensee
				firm owners, employees of such persons, out-of-state individuals with practice
				privileges under
				RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Statutory Authority:
					 RCW
					   18.04.055(2). 10-24-009,
					 amended and recodified as §
											4-30-042, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-622, filed 8/25/08, effective 9/25/08;
					 03-24-034, § 4-25-622, filed 11/25/03, effective 12/31/03; 98-12-049,
					 § 4-25-622, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW
					 18.40.055 18.04.055. 93-22-046, § 4-25-622, filed 10/28/93, effective
					 11/28/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-044 - Contingent fees

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee in
				public practice shall not:
(a) Perform for a
				contingent fee any professional services for, or receive such a fee from a
				client for whom the licensee or the licensee's firm performs:
(i) An audit or review of a financial
				statement; or
(ii) A compilation of
				a financial statement when the licensee expects, or reasonably might expect,
				that a third party will use the financial statement and the licensee's
				compilation report does not disclose a lack of independence; or
(iii) An examination of prospective financial
				information; or
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-045 - Commission and referral fees

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee in
				public practice shall not for a commission recommend or refer to a client any
				product or service, or for a commission recommend or refer any product or
				service to be supplied by a client, or receive a commission, when the licensee
				or licensee's firm also performs for that client:
(a) An audit or review of a financial
				statement; or
(b) A compilation of
				a financial statement when the licensee expects, or reasonably might expect,
				that a third party will use the financial statement and the licensee's
				compilation report does not disclose a lack of independence; or
(c) An examination of prospective financial
				information.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-046 - General standards

Current through Register Vol. 24-14, July 15, 2024
(1) Licensees shall
				comply with the following general standards:
(a) Professional competence. Undertake only
				those professional services that the licensee or the licensee's firm can
				reasonably expect to be completed with professional competence.
(b) Due professional care. Exercise due
				professional care in the performance of professional services.
(c) Planning and supervision. Adequately plan
				and supervise the performance of professional services.
(d) Sufficient relevant data. Obtain
				sufficient relevant data to afford a reasonable basis for conclusions or
				recommendations in relation to any professional services performed.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-048 - Compliance with standards

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee who
				performs professional services shall comply with standards promulgated by the
				appropriate body for each service undertaken.
(2) Authoritative bodies include, but are not
				limited to, the American Institute of Certified Public Accountants (AICPA), its
				Code of Professional Conduct, its definitions, and interpretations, and other
				AICPA standards; the Internal Revenue Code (IRC); the Internal Revenue Service
				(IRS); and federal, state, and local audit, regulatory and tax agencies; the
				Securities and Exchange Commission (SEC); the Public Company Accounting
				Oversight Board (PCAOB); the Financial Accounting Standards Board (FASB); the
				Governmental Accounting Standards Board (GASB); the Cost Accounting Standards
				Board (CASB); the Federal Accounting Standards Advisory Board (FASAB); the U.S.
				Governmental Accountability Office (GAO); and the Federal Office of Management
				and Budget (OMB).
(3) However, if
				the requirements found in the professional standards differ from the
				requirements found in specific board rules, board rules prevail.
(4) For the purposes of this rule,
				"licensees" includes licensees, licensees with an inactive status, CPA firms,
				nonlicensee firm owners, employees of such persons, out-of-state individuals
				with practice privileges under
				RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Statutory Authority:
					 RCW
					   18.04.055(2). 11-07-070,
					 §
											4-30-048, filed 3/22/11, effective
					 4/22/11; 10-24-009, amended and recodified as §
											4-30-048, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-631, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-631, filed 12/16/04, effective 1/31/05; 02-04-064,
					 § 4-25-631, filed 1/31/02, effective 3/15/02. Statutory Authority:
					 RCW
					   18.04.055(2) and (6).
					 00-11-071, § 4-25-631, filed 5/15/00, effective 6/30/00. Statutory
					 Authority:
					 RCW
					   18.04.055(6). 98-12-050,
					 § 4-25-631, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW
					 18.40.055 18.04.055. 93-22-046, § 4-25-631, filed 10/28/93, effective
					 11/28/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-049 - Accounting principles

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee
				shall not (a) express an opinion or state affirmatively that the financial
				statements or other financial data of any entity are presented inconformity
				with generally accepted accounting principles or (b) state that he or she is
				not aware of any material modifications that should be made to such statements
				or data in order for them to be in conformity with generally accepted
				accounting principles, if such statements or data contain any departure from an
				accounting principle promulgated by bodies appropriate to the service
				undertaken to establish such principles that has a material effect on the
				statements or data taken as a whole. If, however, the statements or data
				contain such a departure and the licensee can demonstrate that due to unusual
				circumstances the financial statements or data would otherwise have been
				misleading, the licensee can comply with the rule by describing the departure,
				its approximate effects, if practicable, and the reasons why compliance with
				the principle would result in a misleading statement.
(2) For the purposes of this rule,
				"licensees" includes licensees, licensees with an inactive status, CPA firms,
				nonlicensee firm owners, employees of such persons, out-of-state individuals
				with practice privileges under
				RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-050 - Confidential client information

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee in
				public practice shall not disclose any confidential client information without
				the specific consent of the client.
(2) This rule does not:
(a) Affect in any way the obligation of those
				persons to comply with a disclosure required by law or a lawfully issued
				subpoena or summons;
(b) Prohibit
				disclosures in the course of a quality review of a licensee's attest,
				compilation, or other reporting services governed by professional
				standards;
(c) Preclude those
				persons from responding to any inquiry made by the board or any investigative
				or disciplinary body established by local, state, or federal law or recognized
				by the board as a professional association; or Board AICPA Rules;
(d) Preclude a review of client information
				in conjunction with a prospective purchase, sale, or merger of all or part of
				the professional practice of public accounting of any such persons.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-051 - Client records

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					   18.04.055(2),
					 18.04.390(4)(b),
					 and 18.04.405(1).
					 11-06-062, §
											4-30-051, filed 3/2/11, effective
					 4/2/11.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-052 - Acts discreditable

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee
				shall not commit an act discreditable to the profession.
(2) For the purposes of this rule,
				"licensees" includes licensees, licensees with an inactive status, CPA firms,
				nonlicensee firm owners, employees of such persons, out-of-state individuals
				with practice privileges under
				RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Statutory Authority:
					 RCW
					   18.04.055(2). 10-24-009,
					 recodified as §
											4-30-052, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-650, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-650, filed 12/16/04, effective 1/31/05; 01-22-036,
					 § 4-25-650, filed 10/30/01, effective 12/1/01. Statutory Authority:
					 RCW
					   18.04.055. 93-22-090, § 4-25-650, filed
					 11/2/93, effective 12/3/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-054 - Advertising and other forms of solicitation

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee in
				public practice shall not seek to obtain clients by advertising or other forms
				of solicitation in a manner that is false, misleading, or deceptive.
				Solicitation by the use of coercion, over-reaching, or harassing conduct is
				prohibited.
(2) For the purposes of
				this rule, "licensees" includes licensees, CPA firms, nonlicensee firm owners,
				employees of such persons, out-of-state individuals with practice privileges
				under RCW
				  18.04.350(2), and
				out-of-state firms permitted to offer or render certain professional services
				in this state under the conditions prescribed in
				RCW
				  18.04.195.
Statutory Authority:
					 RCW
					   18.04.055(2). 10-24-009,
					 recodified as §
											4-30-054, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-660, filed 8/25/08, effective 9/25/08;
					 05-01-137, § 4-25-660, filed 12/16/04, effective 1/31/05; 02-04-064,
					 § 4-25-660, filed 1/31/02, effective 3/15/02; 00-11-072, § 4-25-660,
					 filed 5/15/00, effective 6/30/00. Statutory Authority:
					 RCW
					   18.04.055. 93-22-090, § 4-25-660, filed
					 11/2/93, effective 12/3/93.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-056 - Form of organization and name

Current through Register Vol. 24-14, July 15, 2024
(1) A licensee may practice public accounting
				only in a form of organization permitted by law or regulation.
(2) A firm name that does not consist of the
				name(s) of one or more present or former owners must be approved in advance by
				the board as not being deceptive or misleading.
(3) Misleading or deceptive firm names are
				prohibited. The following are examples of misleading firm names. The board does
				not intend this listing to be all inclusive. The firm name:
(a) Implies it is a legal entity when it is
				not such an entity (as by the use of the designations "P.C.," "P.S.," "Inc.
				P.S.," or "L.L.C.");
(b) Implies
				the existence of a partnership when one does not exist;
(c) Includes the name of a person who is
				neither a present nor a past owner of the firm;
(d) Implies educational or professional
				attainments, specialty designations, or licensing recognition not supported in
				fact; or
(e) Includes the terms
				"& Company", "& Associate", or "Group," but the firm does not include,
				in addition to the named partner, shareholder, owner, or member, at least one
				other unnamed partner, shareholder, owner, member, or staff employee.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › ETHICS AND PROHIBITED PRACTICES › Section 4-30-058 - Other authorized titles

Current through Register Vol. 24-14, July 15, 2024
(1) The board
				allows the use of other titles by any person regardless of whether the person
				has been granted a certificate or holds a license if the person using the
				titles or designations is authorized at the time of use by a nationally
				recognized entity sanctioning the use of board authorized titles.
(2) Nothing in this chapter prohibits the use
				of the title "accountant" by any person regardless of whether the person holds
				a license under this chapter.
(3)
				Nothing in this chapter prohibits the use of the title "enrolled agent" or the
				designation "EA" by any person regardless of whether the person holds a license
				under this chapter if the person is properly authorized at the time of use to
				use the title or designation by the Internal Revenue Service (IRS).
(4) The board also authorizes titles and
				designations authorized by:
(a) The American
				Institute of Certified Public Accountants (AICPA);
(b) The Association of International
				Certified Professional Accountants (AICPA);
(c) The Institute of Management Accounts
				(IMA);
(d) The Accreditation
				Council for Accountancy and Taxation; and
(e) Certified Financial Planner Board of
				Standards (CFP Board).
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › UNIFORM CPA EXAMINATION › Section 4-30-060 - Education requirements

Current through Register Vol. 24-14, July 15, 2024
(1)
Education
				requirements to sit for the exam:
To apply for the CPA examination you
				must have completed at least 120 semester hours 180 quarter hours) of college
				education; including, a baccalaureate or higher degree; and an accounting major
				or concentration as defined as at least:
(a)
				Twenty-four semester hours 36 quarter hours) or the equivalent in accounting
				subjects of which at least 15 semester hours must be at the upper level or
				graduate level (an upper level course is defined as a course that frequently
				carries completion of a lower level course(s) as a prerequisite); and
(b) Twenty-four semester hours 36 quarter
				hours) or the equivalent in business administration subjects at the
				undergraduate or graduate level.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › UNIFORM CPA EXAMINATION › Section 4-30-062 - Applying to take the CPA examination

Current through Register Vol. 24-14, July 15, 2024
(1)
Application process and due
				dates:
Your application to take the CPA examination must be submitted to
				the board's examination administrator. Applicants must submit all required
				information, documents, and fees to complete their application within 60 days
				of the date their application is submitted to the board's examination
				administrator. Your application is not considered complete until all the
				following are provided:
* Complete application information and requested
				  documents;
* Fee(s).
(2)
Fee refund and forfeiture:
Upon submission of your application to the examination administrator, no
				portion of the board's administrative fee is refundable. Upon the examination
				administrator's authorization to test, no portion of the total exam fee (both
				administrative fee and section fee(s)) is refundable. If you fail to meet the
				board's scheduling or admission requirements, you forfeit all the exam fee(s)
				and you must reapply to take the section(s) of the exam.
(3)
Notice of admittance to the
				examination or denial of your application:
You must contact the approved
				test provider to schedule the time and location for your examination. The
				notice of eligibility to take the examination is called a Notice to Schedule
				(NTS). The NTS will be valid for one taking of the examination section(s)
				within the six months following the date of the NTS.
Notice of a denial of your application or notice of your
				  eligibility to take the examination will be sent to you by the examination
				  administrator.
(4)
Examination content:
The CPA examination shall test the knowledge
				and skills required for performance as an entry-level certified public
				accountant. The examination shall include the subject areas of accounting and
				auditing and related knowledge and skills as the board may require.
(5)
Examination process:
(a) The board uses all parts of the uniform
				CPA examination and the advisory grading services of the American Institute of
				Certified Public Accountants.
(b)
				To satisfy the examination requirement for a license you must have achieved a
				score of 75 on all sections of the examination within a rolling 36-month
				period.
(c) You may take the
				required sections in any order.
(d)
				You must pass all sections of the examination within a 36-month rolling period,
				which begins on the date that the first section(s) is passed. A section is
				considered passed on the date that your grade is released.
(e) You can retake a test section after the
				grade for any previous attempt of that same section has been
				released.
(f) In the event you do
				not pass all sections of the examination within the rolling 36-month period,
				credit for any section(s) passed prior to the 36-month period will expire and
				you must retake any expired section.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › UNIFORM CPA EXAMINATION › Section 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?

Current through Register Vol. 24-14, July 15, 2024
(1)
				Cheating includes, but is not limited to:
(a)
				Unauthorized communication with others inside or outside of the examination
				room while the examination is in progress;
(b) Substitution by a candidate of another
				person to sit in the test site and take the examination on behalf of the
				candidate;
(c) Referencing crib
				sheets, text books, or other unauthorized material or electronic media inside
				or outside the examination room while the examination is in progress;
(d) Copying or attempting to copy another
				candidate's answers;
(e) Disclosing
				or attempting to disclose examination questions and/or answers to
				others;
(f) Bringing unauthorized
				prohibited items into the examination site or possessing unauthorized
				prohibited items in the examination site;
(g) Retaking or attempting to retake a
				section by an individual who holds a license or who has unexpired credit for
				passing the section, unless the individual has been expressly authorized by the
				board to participate in a "secret shopper" program.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL EXPERIENCE AND VERIFICATION › Section 4-30-070 - What are the experience requirements in order to obtain a CPA license?

Current through Register Vol. 24-14, July 15, 2024
(1) Qualifying
				experience may be obtained through the practice of public accounting and/or
				employment in industry or government. In certain situations, employment in
				academia may also provide experience to obtain some or all of the competency
				requirements. Qualifying experience may be obtained through one or more
				employers, with or without compensation, and may consist of a combination of
				full-time and part-time employment.
(2) Employment experience should demonstrate
				that it occurred in a work environment and included tasks sufficient to have
				provided an opportunity to obtain the competencies defined by subsection (3) of
				this section and:
(a) Covered a minimum
				twelve-month period (this time period does not need to be
				consecutive);
(b) Consisted of a
				minimum of two thousand hours;
(c)
				Provided the opportunity to utilize the skills generally used in business and
				accounting and auditing including, but not limited to, accounting for
				transactions, budgeting, data analysis, internal auditing, preparation of
				reports to taxing authorities, controllership functions, financial analysis,
				performance auditing and similar skills;
(d) Be verified by a licensed CPA as meeting
				the requirements identified in subsection (5) of this section; and
(e) Be obtained no more than eight years
				prior to the date the board receives your complete license
				application.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL EXPERIENCE AND VERIFICATION › Section 4-30-072 - What are the responsibilities of a verifying CPA?

Current through Register Vol. 24-14, July 15, 2024
The verifying CPA is expected to:
(1) Obtain the applicant's completed
				Experience Affidavit form and supporting documentation to support the jobs the
				applicant held which provided the experience supporting the applicant's
				assertion that by performing the specific job functions, she/he was provided
				the opportunity to obtain each specific competency (this expectation may be met
				if the applicant is employed by the verifying CPA's firm or
				organization);
(2) Verify the
				applicant's relevant employment history;
(3) Interview the candidate or otherwise
				obtain or possess knowledge sufficient to understand the skill sets applied,
				tasks performed, and time spent in the applicant's represented job
				functions;
(4) Assess whether the
				skill sets applied, tasks performed, and time spent would likely provide an
				opportunity to obtain each specific competency, excluding knowledge of the
				Washington state Public Accountancy Act and related board rules;
(5) Determine, by interview or course
				completion certificate, etc., that the applicant is knowledgeable of the Public
				Accountancy Act and related board rules applicable to individuals licensed in
				the state of Washington;
(6)
				Document this process and the basis for the conclusions reached by the
				verifying CPA relative to each specific competency, and maintain this
				documentation for a minimum of three years.
Statutory Authority:
					 RCW
					   18.04.055(11),
					 18.04.105(1)(d).
					 10-24-009, §
											4-30-072, filed 11/18/10, effective
					 12/19/10.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › WASHINGTON RESIDENT INDIVIDUAL LICENSING › Section 4-30-080 - Initial individual CPA license requirements

Current through Register Vol. 24-14, July 15, 2024
(1) To qualify to apply for an initial
				license you must meet the following criteria and requirements:
(a) Good character requirements of
				RCW
				  18.04.105(1) (a);
(b) Education requirements of WAC
				4-30-060;
(c) Examination requirements of WAC
				4-30-062;
(d) Experience requirements of WAC
				4-30-070;
(e) Achieve and document a passing grade of
				ninety percent or better on a course covering the complete content of the AICPA
				Code of Professional Conduct.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › WASHINGTON RESIDENT INDIVIDUAL LICENSING › Section 4-30-082 - Certificate holder applying for initial licensure

Current through Register Vol. 24-14, July 15, 2024
Certificate holders who did not hold a valid certificate on
				  the conversion date of June 30, 2024, must apply for a license and meet the
				  requirements for initial licensure.
(1) To qualify for licensure you must meet
				the following criteria and requirements:
(a)
				Good character requirements of
				RCW
				  18.04.105 (1)(a);
(b) Experience requirements of WAC
				4-30-070 within the eight-year
				period immediately preceding your application; and
(c) CPE requirements of WAC
				4-30-134(5).
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › WASHINGTON RESIDENT INDIVIDUAL LICENSING › Section 4-30-084 - Converting from certificate to license

Current through Register Vol. 24-14, July 15, 2024
Previous certificate holders were automatically converted on
				  July 1, 2024, to a license in an inactive status. In order to practice public
				  accounting, you must convert your license to an active status.
(1) To qualify to apply for an active license
				you must:
(a) Meet the experience requirements
				of WAC 4-30-070, without regard to the
				eight-year limitation; and
(b) Meet
				the CPE requirements of WAC
				4-30-134(5);
				and
(c) Submit the required
				information, documents, and fees (if applicable) to the board either by
				submitting an application through the board's online application system or on a
				form provided upon request.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › WASHINGTON RESIDENT INDIVIDUAL LICENSING › Section 4-30-088 - Military service

Current through Register Vol. 24-14, July 15, 2024
(1)
Definitions.
For purposes of this rule:
(a) "Active military duty" means:
(i) Deployed upon order of the President of
				the United states, the U.S. Secretary of Defense or Homeland Security in the
				case of a member of the armed forces or armed force reserves; or
(ii) Deployed upon order of the governor of
				this state in the case of the National Guard.
Washington Administrative Code › Title 4 - Accountancy, Board of › Chapter 4-30 - General provisions › INDIVIDUAL LICENSING BY INTERSTATE RECIPROCITY › Section 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?

Current through Register Vol. 24-14, July 15, 2024
No. Out-of-state individuals holding valid licenses to
				  practice public accounting issued by a substantially equivalent state, may hold
				  out and practice within Washington state and/or provide public accounting
				  services in person, by mail, telephone, or electronic means to clients residing
				  in Washington state without notice or payment of a fee. An individual who
				  qualifies for practice privileges under
				  RCW
				    18.04.350(2), and who
				  performs any attest service described in RCW 18.04.010(1) may only do so
				  through a firm that has obtained a license under
				  RCW
				    18.04.195 and
				  18.04.215 or that meets the
				  requirements for an exception from the firm licensure requirements under
				  RCW
				    18.04.195(1)(a)(iii)(A) through (D) or
				  (b).
As a condition of this privilege, the out-of-state individual
				  is deemed to have consented to:
(1)
				The personal and subject matter jurisdiction and disciplinary authority of this
				state's board;
(2) Comply with the
				Public Accountancy Act of this state,
				chapter
				18.04 RCW, and this
				board's rules contained in
				Title
				4 WAC;
(3) The appointment of the state board which
				issued the certificate or license as their agent upon whom process may be
				served in any action or proceeding by this state's board against the
				certificate holder or licensee;
(4)
				Not render any professional services in this state unless the out-of-state
				individual is licensed to render such services in the state of licensure upon
				which the privilege is contingent;
(5) Cease offering or performing professional
				services in this state, individually and/or on behalf of a firm, if the license
				from the state of the out-of-state individual's principal place of business is
				no longer valid; and
(6) Cease
				offering or performing specific professional services in this state,
				individually and/or on behalf of a firm, if the license from the state of the
				out-of-state individual's principal place of business is restricted from
				offering or performing such specific professional services.
Statutory Authority:
					 RCW
					   18.04.350(2), (3), (4), (5).
					 11-07-070, §
											4-30-090, filed 3/22/11, effective
					 4/22/11; 10-24-009, amended and recodified as §
											4-30-090, filed 11/18/10, effective
					 12/19/10; 08-18-016, § 4-25-747, filed 8/25/08, effective
					 9/25/08.