Table
of Contents
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 1
Public
Expectations of the CPAs Responsibility
Chapter 1 - Section 1 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 2
RCW
18.04 Public Accountancy Act
Washington
Administrative Code (WAC)
Washington
State Board of Accountancy
Board
of Accountancy. RCW 18.04.035.
Chapter 1 - Section 2 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 3
Washington
State Board of Accountancy Policies
Policy
2003-1 - Safe Harbor Report Language for Use by Non-CPAs
Policy
2004-1 Administrative Violations Guidelines Revised July 28, 2017
Policy
2017-1 Investigative and Disciplinary Processes Effective July 28,2017
Chapter 1 - Section 3 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 4
Washington
Administrative Code WAC 40-30.
What
are the authority for and the purpose of the boards rules? WAC 4-30-020
How
can I contact the board? WAC
4-30-026
What
rules govern the proceedings before the board? WAC 4-30-028
What
are the requirements for communicating with the board and staff? WAC 4-30-030
Do I
need to notify the board if I change my address? WAC 4-30-032
Must
I respond to inquiries from the board?
What
enforcement actions must be reported to the board?
Ethics
and Prohibited Practices
What
are the requirements concerning integrity and objectivity? WAC 4-30-040
When
is independence required? WAC 4-30-042
What
restrictions govern commissions, referral, and contingent fees? WAC 4-30-044
What
are the requirements concerning competence? WAC 4-30-046
Compliance
is required with which rules, regulations and professional standards? WAC
4-30-048
Records
and clients confidential information - WAC 4-30-050
What
acts are considered discreditable? WAC 4-30-052
What
are the limitations on advertising and other forms of solicitation? WAC 4-30-054
What
are the limitations regarding individual and firm names? WAC 4-30-056
Does
the board authorize the use of any other titles or designations? WAC 4-30-058
Individual
Licensing by Interstate Reciprocity
Chapter 1 - Section 4 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 5
CPA
Firm Organization and Ownership
How
do I apply for and maintain a firm license? WAC 4-30-114
What
are the quality assurance review (QAR) requirements for licensed CPA
firms? WAC 4-30-130
What
are the program standards for CPE? 4-30-132
Continuing
Professional Education
How
do I report my CPE to the board? WAC
4-30-136
What
documentation must I retain to support my eligibility for CPE credits? WAC 4-30-138
Investigations,
Discipline and Enforcement
What
are the bases for the board to impose discipline? WAC 4-30-142
Chapter 1 - Section 5 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 6
About
the AICPA Code of Professional Conduct
Comparison:
Washington State Law, Title 4 WAC and the AICPA Code of Conduct Comparison
Differences:
Washington State Law, Title 4 WAC and the AICPA Code of Conduct
Fees
and other types of remuneration
Advertising
and Other Forms of Solicitation
The
AICPA Code of Professional Conduct
Rule
1.100 Integrity and Objectivity
1.130
Preparing and Reporting Information
Chapter 1 - Section 6 Review
Questions
Chapter 1 - Ethics and
Professional Conduct for Washington CPAs 2019 - Section 7
Rule
1.300General Standards Rule
1.310
Compliance with Standards Rule.
1.320
Accounting Principles Rule
1.400.001
Acts Discreditable Rule
1.510.001
Contingent Fees Rule
1.520.001Commissions
and referral fees Rule
1.600.001
Advertising and other forms of solicitation
1.700.001
Confidential client information rule
1.800.001Form
of organization and name rule.
Chapter 1 - Section 7 Review
Questions
Chapter 1 - Section 1 Review
Questions Answers
Chapter 1 - Section 2 Review
Questions Answers
Chapter 1 - Section 3 Review
Questions Answers
Chapter 1 - Section 4 Review
Questions Answers
Chapter 1 - Section 5 Review
Questions Answers
Chapter 1 - Section 6 Review
Questions Answers
Chapter 1 - Section 7 Review
Questions Answers
A Little Extra Income Contingent
Fees
Audit Experts - Competence and Name
Requirements
Adjusting
Journal Entries - Work Paper Retention
Appendix A: CPE Subject Categories
Appendix B: Armed Forces,
Reserves and National Guard
CPASelfstudy.com Course Evaluation