Board Rule-Making_2013

Board Rule-Making

Results of July 22, 2013 Rules Hearing

After holding a public rule-making hearing on July 22, 2013, the Board amended the following rule:

  • Amended WAC 4-30-134 What are the CPE requirements for individuals?

The Board amended this rule to require at least 60% of the required ethics course to be based on the Public Accountancy Act, the board’s Rules and Policies, variances between Washington State law and the AICPA Code of Conduct, and case study scenarios demonstrating how to comply with the ethics requirements.

The board also amended this rule to set the requirements for CPAs who fail to timely complete the required CPE to renew their credential without lapse.

Where may I find the changes to WAC 4-30-134?
The Board’s Rule Making Order (CR-103) with the text of the amended rule is available from
the Washington State Register (WSR 13-17-094). Or, you may request a copy from Board staff.

When will the changes to WAC 4-30-134 take effect?
The changes will take effect January 1, 2014.