This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPAs as outlined by the Washington State Board of Accountancy. This course covers the Washington State Public Accountancy Act and the Board’s rules and policies. It also discusses the AICPA Code of Conduct and the key differences between Washington State law and the AICPA Code of Conduct.
Course Objective: To understand the statutes and rules that apply to Washington State CPAs and how to apply them in their professional lives.
Review Questions and Final Exam are completed under section "Review and Test.
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- Discover and understand Public Accountancy Act of Washington State.
- Explore and understand the Revised Code of Washington (RCW) and the Washington Administrative Code (WAC) as they pertain to CPAs.
- Explore how to apply statutes and rules to your professional life.
- Recognize and understand how the AICPA code of Conduct pertains to your professional life.
- Recognize and understand the differences between AICPA Professional Code of Conduct and Washington State Law.
Last updated/reviewed: January 01, 2025
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