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Chapter 4-25 WAC

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General Provisions

DEFINITIONS

4-25-400 What is the authority for and the purpose of the board's rules?
4-25-410 Definitions.


ADMINISTRATION OF THE BOARD

4-25-510 What is the board's meeting schedule and how are officers elected?
4-25-520 What public records does the board maintain?
4-25-521 How can I contact the board?
4-25-530 Fees.
4-25-540 What rules govern the proceedings before the board?
4-25-550 Do I need to notify the board if I change my address?
4-25-551 Must I respond to inquiries from the board?


ETHICS AND PROHIBITED PRACTICES

4-25-610 Which rules govern the conduct of CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners?
4-25-620 What are the requirements concerning integrity and objectivity?
4-25-622 When must a CPA or CPA firm be independent?
4-25-626 What restrictions govern commissions, referral, and contingent fees?
4-25-630 What are the requirements concerning competence?
4-25-631 With which rules, regulations and professional standards must a CPA, CPA-Inactive certificateholder, CPA firm, and firm owner comply?
4-25-640 What are the requirements concerning records and clients confidential information?
4-25-650 What acts are considered discreditable?
4-25-660 What are the limitations on advertising and other forms of solicitation?
4-25-661 What are the limitations regarding individual and firm names?
4-25-670 What enforcement actions must be reported to the board?

ENTRY AND RENEWAL REQUIREMENTS

4-25-710 What are the education requirements to qualify to apply for the CPA examination?
4-25-720 How do I apply to take the CPA examination?
4-25-721 What does the board consider to be cheating on the CPA examination, what actions may the board take if cheating is suspected, and what sanctions may the board impose if cheating occurs? 
4-25-730 What are the experience requirements in order to obtain a CPA license?
4-25-735 How does a CPA-Inactive certificateholder apply for licensure?
4-25-745 How do I apply for an initial CPA license?
4-25-746 How do I apply for a Washington state CPA license if I hold a valid CPA license in another state?
4-25-750 What are the CPA firm licensing requirements?
4-25-752 How do I register to be a resident nonlicensee owner of a licensed firm and with which rules must a nonlicensee firm owner comply?
4-25-756 I am licensed in another state--How do I notify the board of my intent to enter the state in order to obtain practice privileges in the state of Washington?
4-25-781 What are the rules governing reciprocity for accountants from foreign countries?
4-25-782 How do I apply for an initial Washington state license through foreign reciprocity?
4-25-783 How do I renew a Washington CPA-Inactive certificate and/or license granted through foreign reciprocity?
4-25-790 How do I renew my individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
4-25-791 I am a CPA-Inactive certificateholder--Prior to July 1, 2001, I held a license--How do I apply to return to my previous status as a licensee?
4-25-792 How do I reinstate a lapsed individual license, CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?
4-25-793 If I am retired, how do I apply to return to my previous status as a licensee or a CPA-Inactive certificateholder?
4-25-795 How do I reinstate a revoked or suspended license,  CPA-Inactive certificate, or registration as a resident nonlicensee firm owner?


CONTINUING COMPETENCY

4-25-820 What are the requirements for participating in quality assurance review (QAR)?
4-25-830 What are the CPE requirements?
4-25-831 What are the program standards for CPE?
4-25-832 How do I report my CPE to the Board?
4-25-833 What documentation must I retain to support my eligibility for CPE credits?


REGULATION AND ENFORCEMENT

4-25-910 What are the bases for the board to impose discipline?
4-25-930 Does the board authorize the use of any other titles or designations? 

DISPOSITIONS OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER

4-25-010 Preamble.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-010, filed 10/10/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-020 Definitions.  Statutory Authority: RCW 18.04.055(11).  92-20-103, § 4-25-020, filed 10/6/92, effective 11/6/92.  Statutory Authority: RCW 18.04.055.  84-06-021 (Order ACB 107), § 4-25-020, filed 2/29/84.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-020, filed 10/26/83.  Repealed by 94-23-079, filed 11/16/94, effective 12/17/94.  Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-030 Unlawful acts.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-030, filed 10/10/83.  Repealed by 94-23-079, filed 11/16/94, effective 12/17/94.  Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-040 Board meetings, officers, fees.  Statutory Authority: RCW 18.04.055 (1) and (11).  92-20-104, § 4-25-040, filed 10/6/92, effective 11/6/92.  Statutory Authority: RCW 18.04.055(9).  91-24-027, § 4-25-040, filed 11/26/91, effective 12/27/91.  Statutory Authority: RCW 18.04.065.  89-19-004 (Order ACB-192), § 4-25-040, filed 9/7/89, effective 10/8/89; 89-03-062 (Order ACB-165), § 4-25-040, filed 1/17/89; 87-19-117 (Order ACB-135), § 4-25-040, filed 9/21/87.  Statutory Authority: RCW 18.04.055.  85-24-026 (Order ACB 115), § 4-25-040, filed 11/26/85.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-040, filed 10/10/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-060 Code of professional conduct.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-060, filed 10/10/83.  Repealed by 93-22-045, filed 10/28/93, effective 11/28/93.  Statutory Authority: RCW 18.04.055.
4-25-080 Commissions, referral fees, and contingent fees.  Statutory Authority: RCW 18.04.055.  93-22-044, § 4-25-080, filed 10/28/93, effective 11/28/93.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-080, filed 10/10/83.  Repealed by 94-23-079, filed 11/16/94, effective 12/17/94.  Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-100 Competence and technical standards.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-100, filed 10/10/83.  Repealed by 93-22-045, filed 10/28/93, effective 11/28/93.  Statutory Authority: RCW 18.04.055.
4-25-120 Responsibilities to clients.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-120, filed 10/10/83.  Repealed by 93-22-045, filed 10/28/93, effective 11/28/93.  Statutory Authority: RCW 18.04.055.
4-25-130 Other responsibilities and practices.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-130, filed 10/26/83.  Repealed by 93-22-074, filed 11/1/93, effective 12/2/93.  Statutory Authority: RCW 18.04.055.
4-25-140 CPA certificate--Education requirements.  Statutory Authority: RCW 18.04.055(9).  91-24-028, § 4-25-140, filed 11/26/91, effective 12/27/91.  Statutory Authority: RCW 18.04.005(3) [18.04.055(3)].  87-04-051 (Order ACB-126), § 4-25-140, filed 2/4/87.  Statutory Authority: RCW 18.04.055.  85-11-013 (Order ACB 111), § 4-25-140, filed 5/8/85.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-140, filed 10/26/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-141 CPA exam--Application.  Statutory Authority: RCW 18.04.055 (1) and (11).  92-20-105, § 4-25-141, filed 10/6/92, effective 11/6/92.  Statutory Authority: RCW 18.04.105.  87-15-072 (Order ACB 134), § 4-25-141, filed 7/17/87.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-141, filed 10/26/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-142 CPA exam--Policy on cheating.  Statutory Authority: RCW 18.04.055(9).  88-05-015 (Order ACB-145), § 4-25-142, filed 2/11/88.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-180 Permits to practice--Individual.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-180, filed 10/26/83.  Repealed by 89-03-062 (Order ACB-165), filed 1/17/89. 
4-25-181 Experience.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-181, filed 10/26/83.  Repealed by 88-06-021 (Order ACB-146), filed 2/25/88.  Statutory Authority: RCW 18.04.215 (1)(a).
4-25-182 Continuing professional education.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-182, filed 10/26/83.  Repealed by 87-19-118 (Order ACB-136), filed 9/21/87.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-183 Program standards.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-183, filed 10/26/83.  Repealed by 87-19-118 (Order ACB-136), filed 9/21/87.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-184 Reports.  Statutory Authority: RCW 18.04.070.  83-22-032 (Order ACB 105), § 4-25-184, filed 10/26/83.  Repealed by 87-19-118 (Order ACB-136), filed 9/21/87.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.
4-25-185 Continuing professional education.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.  87-19-118 (Order ACB-136), § 4-25-185, filed 9/21/87.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-186 Program standards.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.  87-19-118 (Order ACB-136), § 4-25-186, filed 9/21/87.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-187 Reports.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.  87-19-118 (Order ACB-136), § 4-25-187, filed 9/21/87.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-188 Program sponsor agreements.  Statutory Authority: RCW 18.04.105 (9)-(11) and 18.04.215.  87-19-118 (Order ACB-136), § 4-25-188, filed 9/21/87.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-190 Experience.  Statutory Authority: RCW 18.04.055(9) and 18.04.215(a).  91-21-005, § 4-25-190, filed 10/3/91, effective 11/3/91.  Statutory Authority: RCW 18.04.215 (1)(a).  88-06-021 (Order ACB-146), § 4-25-190, filed 2/25/88.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-191 Licenses to practice--Certificates--Individual.  Statutory Authority: RCW 18.04.215.  89-03-062 (Order ACB-165), § 4-25-191, filed 1/17/89.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-220 Permits to practice--Firms.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-220, filed 10/10/83.  Repealed by 93-22-074, filed 11/1/93, effective 12/2/93.  Statutory Authority: RCW 18.04.055.
4-25-260 Temporary permits.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-260, filed 10/10/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-270 Enforcement actions against licensees.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-270, filed 10/10/83.  Repealed by 94-23-079, filed 11/16/94, effective 12/17/94.  Statutory Authority: RCW 18.04.055 (1) and (2).
4-25-280 Quality assurance review program.  Statutory Authority: RCW 18.04.055(7).  87-03-040 (Order ACB-128), § 4-25-280, filed 1/16/87.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-300 Enforcement procedures--Investigations.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-300, filed 10/10/83.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-320 Enforcement procedures--Hearings by the board.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-320, filed 10/10/83.  Repealed by 94-02-070, filed 1/4/94, effective 2/4/94.  Statutory Authority: RCW 18.04.055.
4-25-360 Reinstatement.  Statutory Authority: RCW 18.04.070.  83-21-030 (Order ACB 104), § 4-25-360, filed 10/10/83.  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-25-511 Confidential information.  Statutory Authority: RCW 18.04.055.  93-12-076, § 4-25-511, filed 5/27/93, effective 7/1/93.  Repealed by 99-02-008, filed 12/24/98, effective 1/24/99.  Statutory Authority: RCW 18.04.055.   
4-25-522 Operations and procedures. [Statutory Authority: RCW 18.04.055(1). 94-02-068, § 4-25-522, filed 1/4/94, effective 2/4/94.]    Repealed by 00-11-069, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055.
4-25-600 Rules of professional conduct--Preamble.  [Statutory Authority: RCW 18.40.055.  93-22-046, § 4-25-600, filed 10/28/93, effective 11/28/93.]  Repealed by 01-22-036, filed 10/30/01, effective 12/01/01.  Statutory Authority:  RCW 18.04.055(2).
4-25-625 Commissions and referral fees. Statutory Authority: RCW 18.04.055.  94-23-069, § 4-25-625, filed 11/15/94, effective 12/16/94.  Repealed by 98-12-056, filed 5/29/98, effective 6/29/98.  Statutory Authority: RCW 18.04.055(2). 
4-25-627 Contingent fees. Statutory Authority: RCW 18.04.055.  94-23-069, § 4-25-627, filed 11/15/94, effective 12/16/94.  Repealed by 98-12-056, filed 5/29/98, effective 6/29/98.  Statutory Authority: RCW 18.04.055(2). 
4-25-722 CPA examination--Content.  [Statutory Authority: RCW 18.04.055 and 18.04.105.  96-12-062, § 4-25-722, filed 5/31/96, effective 7/1/96.  Statutory Authority: RCW 18.04.055.  93-22-047, § 4-25-722, filed 10/28/93, effective 11/28/93.]  Repealed by 01-11-128, filed 5/22/01, effective 6/30/01.  Statutory Authority:  RCW 18.04.055(11)
4-25-740 CPA certificate and license. [Statutory Authority: RCW 18.04.215. 93-12-067, § 4-25-740, filed 5/27/93, effective 7/1/93.]     Repealed by 99-18-114, filed 9/1/99, effective 1/1/2000. Statutory Authority: RCW 18.04.105.
4-25-755 Temporary permits.  [Statutory Authority: RCW 18.04.055(11).  93-12-066, § 4-25-755, filed 5/27/93, effective 7/1/93.]  Repealed by 01-22-036, filed 10/30/01, effective 12/01/01.  Statutory Authority:  RCW 18.04.055 and 18.04.350(2).
4-25-760 Reinstating certificates and licenses. [Statutory Authority: RCW 18.04.055(11). 93-12-065, § 4-25-760, filed 5/27/93, effective 7/1/93.]    Repealed by 99-18-118, filed 9/1/99, effective 1/1/2000. Statutory Authority: RCW 18.04.055(11).
4-25-780 Reciprocity for accountants from foreign countries. [Statutory Authority: RCW 18.04.055 and 18.04.183. 99-18-119, § 4-25-780, filed 9/1/99, effective 1/1/00; 94-10-039, § 4-25-780, filed 4/29/94, effective 5/30/94.Repealed by 00-11-075, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055(11) and 18.04.183.]
4-25-810 Continuing professional education (CPE)--Who must have CPE. [Statutory Authority: RCW 18.04.055(7) and 18.04.215(4). 98-12-051, § 4-25-810, filed 5/29/98, effective 1/1/99. Statutory Authority: RCW 18.04.055. 94-02-072, § 4-25-810, filed 1/4/94, effective 2/4/94.]  Repealed by 99-23-049, filed 11/15/99, effective 1/1/2000. Statutory Authority: RCW 18.04.055.
4-25-811 Continuing professional education (CPE)--Program standards. [Statutory Authority: RCW 18.04.055. 94-02-072, § 4-25-811, filed 1/4/94, effective 2/4/94.]    Repealed by 99-23-049, filed 11/15/99, effective 1/1/2000. Statutory Authority: RCW 18.04.055.

4-25-812

Continuing professional education (CPE)--Reports. [Statutory Authority: RCW 18.04.055. 94-02-072, § 4-25-812, filed 1/4/94, effective 2/4/94.]    Repealed by 99-23-049, filed 11/15/99, effective 1/1/2000. Statutory Authority: RCW 18.04.055.
4-25-813 Continuing professional education (CPE)--Program sponsor agreements. [Statutory Authority: RCW 18.04.055. 94-02-072, § 4-25-813, filed 1/4/94, effective 2/4/94.]  Repealed by 99-23-050, filed 11/15/99, effective 1/1/2000. Statutory Authority: RCW 18.04.055.
4-25-920 Hearings by the board.  Statutory Authority: RCW 34.05.220 and 18.04.055.  94-02-069, § 4-25-920, filed 1/4/94, effective 2/4/94.  Repealed by 99-02-008, filed 12/24/98, effective 1/24/99.  Statutory Authority: RCW 18.04.055.   

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