Ethics for Washington CPAs - 2025 (Text Based)

This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It covers Washington State Board of Accountancy Statutes, Rules and Regulations, Policies, the AICPA Code of Professional Conduct, and the differences between Washington State law and the AICPA Code. After completing this course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements.

Learning Objectives:

1. Recognize ethical reasoning used by accountants
2. Recognize rules as presented in the Washington Public Accountancy Act (RCW 18.04)
3. Identify requirements of the Washington Administrative Code (WAC 4-30)
4. Recognize any differences between Washington State Board of Accountancy rules and AICPA rules

Instructional Method: Self-Study

Review Date: 01/16/2025

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Beginner

NASBA Category: Regulatory Ethics

Recommended CPE: 4

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282.

FurtherEd 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 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.