WAC 4-25-630  

WAC 4-25-630  What are the requirements concerning competence?  

CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners must not undertake to perform any service as a CPA, CPA-Inactive certificateholder,CPA firm, or as a firm owner unless they can reasonably expect to complete the service with professional competence.

[Statutory Authority: RCW 18.04.055(2). 05-01-137, § 4-25-630, filed 12/16/04, effective 1/31/05; 02-04-64, § 4-25-630, filed 1/31/02, effective 3/15/02. Statutory Authority: RCW 18.04.055. 93-22-046, § 4-25-630, filed 10/28/93, effective 11/28/93.]

Return to WAC 4-25