Ethics for Washington CPAs (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

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Course Description
The Ethics for Washington CPAs course meets the four-hour ethics CPE requirement for CPAs licensed in the state of Washington. It covers the regulations with specific application to the practice of public accountancy in Washington State. The professional conduct section covers the Washington State Board of Accountancy rules pertaining to ethics and prohibited practices (WAC 4-30-040 through 4-30-058) and the current AICPA Code of Professional Conduct. Key comparisons are made between the AICPA Code and the Washington Rules. Examples and case studies are used to illustrate the most important rules and interpretations.

Author: Steven Bragg

Course Number: ET1100

Learning Objectives

  • Describe the different principles contained within the AICPA Code of Professional Conduct.

  • Specify the different types of harassment.

  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.

  • Explain the accountant’s obligations related to the release of confidential information.

  • Specify the policies that may apply to the release of confidential information.

  • Identify the characteristics of false or misleading promotional efforts.

  • Describe the obligations of the accountant in relation to the delivery of records to a client.

  • Specify the obligations of the accountant in regard to conflicts of interest.

  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.

  • Specify the actions that a licensee does not have to report to the Board.

  • Recall the content of the Board’s integrity and objectivity rule.

  • Recall the enforcement actions that must be reported to the Board.

  • Specify the entities whose rules, regulations, and professional standards a licensee must comply with.

  • Specify the Board’s restrictions on advertising by licensees.

  • Identify the naming requirements for accounting firms.

  • Recall the situations in which a peer review is (and is not) required.

  • State the documentation requirements for continuing professional education in Washington.

  • Identify the different types of discipline that the Board can impose on licensees.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: October 2024

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.