2023-2024 Ethics for Washington CPAs

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Course Information
Cost
$54.99

A Continuing Professional Education Regulatory Ethics Course

Recommended CPE Hours:
4 CPE credit hours (which includes 2 CPE hours of Washington Rules & Regulations) will be granted based on a 50-minute hour in accordance with the standards of the National Registry of CPE Sponsors.

Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134(b) 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.

Prerequisites: None

Field of Study: Regulatory Ethics (includes Washington Rules & Regulations)

Program level: Basic

Advance Preparation: None

Program Description:
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Washington Public Accountancy Act, and the Board Rules found in the Washington Administrative Code. These sources govern the practice and responsibilities of Washington CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

Course Format 
Online Course Content

Consists of reviewing online content (usually course instructions and a course survey), and completing online assessments.

Self Study Download

PDF file is provided for self-study after the course is purchased.

Optional Slide Presentation Download

If provided, a PDF file of the slide presentation used in the live lecture can be viewed.  It does NOT waive the review of any other required course element when available.

Course Objectives 
  1. To educate licensees in ethics of professional accounting as CPAs.
  2. To convey the intent of the AICPA Code of Professional Conduct, the Washington Administrative Code, and Washington Public Accountancy Act in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
  3. To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
  4. To review the AICPA Code of Professional Conduct and the Washington Administrative Code and Washington Public Accountancy Act and to discuss their implications for persons in a variety of practices, including:
    1. CPAs in client practice of public accountancy who perform attest and non-attest services.
    2. CPAs employed in industry who provide internal accounting and auditing services.
    3. CPAs employed in education or in government accounting or auditing.
  5. This course discusses the Washington Statutes and Rules that pertain to CPAs licensed to practice in the state of Washington. Students will become familiar with the Washington Administrative Code and Washington Public Accountancy Act currently in effect and how the statutes, rules, and policies pertain to them.
Applicable State(s) 
Washington