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 is an interactive self-study course and meets the NASBA QAS Self-Study standard. You can take this course each renewal cycle as we update it annually.
Please consult the Washington State Board of Accountancy website for further information.
