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Ethics for Washington CPAs (2026) #595126

Course Overview

Credit

Amount

CPA

Course Author: Beacon Hill Financial Educators Field of Study (CPA): Regulatory Ethics

Course Description

Course publication/revision date: This course was updated on 1/1/2026.

NOTE: This course must be completed by December 31, 2026 E.T.
Approved by the Washington State Board of Accountancy for 2026 as meeting the minimum requirements of WAC 4-30-134 (1)(c)(ii) and WAC 4-30-132 (7), which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington State.

Ethics for Washington CPAs 2026 meets the four-hour ethics CPE requirement for CPAs licensed in the state of Washington. Section I covers the Washington State Board of Accountancy Administrative Rules, including the role of the Board, administrative policies, disciplinary policies, and requirements for the continued competency of licensees and firms. Also covered are recent changes in the Board’s rules and policies. Section II covers the Washington State Board of Accountancy rules pertaining to ethics and prohibited practices and the current AICPA Code of Professional Conduct. Key comparisons are made between the AICPA Code and the Washington Rules and Statutes. Examples and case studies are used to illustrate the most important rules and interpretations.

This course meets the NASBA QAS Self-Study standard.

Please consult the Washington State Board of Accountancy website for further information.

Table of Contents

Section I. Application to the Practice of Public Accounting in Washington State1

Washington State Board of Accountancy	1
Introduction	1
Administration of the Board	1
WAC 4-30-020 Authority and Purpose of the Board's Rules	1
WAC 4-30-026 How can I contact the board?	2
WAC 4-30-028 Formal adjudicative proceedings and brief adjudicative proceedings before the board.	2
WAC 4-30-030 Communicating with the board and staff.	3
WAC 4-30-032 Change of address.	6
WAC 4-30-034 Responding to board inquiries.	6
WAC 4-30-036 Enforcement actions reportable to the board.	7
WAC 4-30-038 Fees.	8
WAC 4-30-084 Converting from certificate to license.	9
WAC 4-30-142 Disciplinary actions.	9
Requirements for Continuing Competency	14
WAC 4-30-130 Quality assurance review (QAR) requirements for licensed CPA firms.	14
WAC 4-30-132 Qualifying continuing professional education (CPE) activities.	15
WAC 4-30-133 Reporting periods, carry-forward/back, and limitations on continuing professional education (CPE) credit.	18
WAC 4-30-134 Continuing Professional Education (CPE) Requirements.	20
WAC 4-30-136 Reporting continuing professional education (CPE) to the board.	23
WAC 4-30-138 Continuing professional education (CPE) documentation requirements.	23
Recent Changes and Upcoming Proposed Changes in Board Rules and Policies	24
Board Rule Making 2025:	24
Updated Board Policy	27
Potential Changes on the Horizon:	27
Review Questions	28

Section II. Professional Conduct: Washington State and the AICPA29

Introduction	29
A Definition of Ethics	29
How Do You Act When No One Is Looking?	29
Principles of Professional Conduct: Washington State and the AICPA	30
Independence, Integrity, and Objectivity: The Core Values of the Accounting Profession	30
Principles Underlying Washington State Board of Accountancy Rules	30
Using Principles in Practice	31
Preamble	31
Responsibilities Principle	32
The Public Interest Principle	32
Integrity Principle	32
Objectivity and Independence Principle	32
Due Care Principle	32
Scope and Nature of Services Principle	33
Rules of Professional Conduct: Washington State and the AICPA	33
Conceptual Framework Approach for Members in Public Practice	33
Ethical Conflicts	35
Integrity and Objectivity	36
Rule Comparison: Washington State and AICPA	36
WAC Rule 4-30-040 Integrity and Objectivity?	36
AICPA 1.100 Integrity and Objectivity Rule	36
Independence	41
What Is Independence?	41
AICPA Conceptual Framework for Analyzing Threats to Independence	43
Rule Comparison: Washington State and AICPA	45
WAC 4-30-042 Independence	45
AICPA 1.200 Independence Rule	45
Breach of an Independence Interpretation	58
Commissions, Referral Fees, Contingent Fees	61
Rule Comparison: Washington State and AICPA	61
WAC 4-30-044 Contingent Fees	61
WAC 4-30-045 Commission and referral fees.	62
AICPA 1.500 Fees and Other Types of Remuneration	63
Professional Competence	65
Rule Comparison: Washington State and AICPA	65
WAC 4-30-046 General Standards	65
AICPA 1.300 General Standards Rule	66
Professional Standards	68
Rule Comparison: Washington State and AICPA	68
WAC 4-30-048 Compliance with Standards	68
WAC 4-30-049 Accounting principles	69
AICPA Compliance with Standards Rule	70
AICPA Accounting Principles Rule	70
Confidential Client Information	72
Rule Comparison: Washington State and AICPA	72
WAC 4-30-050 Confidential Client Information	72
(See also WA Statute 18.04.405 in Appendix II)	72
AICPA Confidential Client Information Rule	73
Discreditable Acts	76
Rule Comparison: Washington State and AICPA	76
WAC 4-30-052 Acts Discreditable	76
AICPA Acts Discreditable Rule	76
Advertising and Solicitation	81
Rule Comparison: Washington State and AICPA	81
WAC 4-30-054 Advertising and Other Forms of Solicitation	81
AICPA Advertising and Other Forms of Solicitation Rule	81
Individual and Firm Names	82
Rule Comparison: Washington State and AICPA	82
WAC 4-30-056 Form of Organization and Name	82
WAC 4-30-057 Restrictions on CPA-inactive and CPA-retired	83
WAC 4-30-058 Other Authorized Titles	86
WAC 4-30-110 What are the allowable legal forms of organization and ownership requirements for a CPA firm?	86
AICPA Form of Organization and Name Rule	88
Review Questions	91

Section III. Glossaries93

1. Washington State Board of Accountancy	93
2. AICPA ET Section 92: Definitions	106

Section IV. Answers and Explanations to Review Questions121

Section I. Application to the Practice of Public Accounting in Washington State	121
Section II. Professional Conduct: Washington State and the AICPA	123

Appendix I: Recently Updated Rules (not covered in course)131

Appendix II: Board Policies138

Appendix III: Public Accountancy Act148

Index177

Endnotes178

Course Details

Author: Beacon Hill Financial Educators

Publication/Revision Date: 1/1/2026

Course Exam Questions (online): 20 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Section I Application to the Practice of Public Accounting in Washington State

Recognize the administrative responsibilities of the Board.
Define the requirements for initial and continued licensure.
Define the Requirements for Continuing Competency.

Section II Professional Conduct: Washington State and the AICPA and Section III Case Studies

Define ethics in the context of being ethical versus acting ethically.
Recognize the principles that serve as a framework of ethical guidance in the accounting profession.
Differentiate between the rules of professional conduct of Washington State and the AICPA.

Online Book, Online Exam

Hardcopy Book, Online Exam

$49.00