Course Description

This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs 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 the specific Washington Public Accountancy Act and the Board's rules and policies, the profession's Code of Conduct (Code), 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. This course is for 2023.

Learning objectives

• Identify the characteristics of ethics.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize rules as presented in Washington Public Accountancy Act and identify requirements of the Chapter WAC 4-30.
• Recognize any differences between Washington State Board rules and AICPA rules.

Final examination expiration date:

The program participant will have one year from the date of purchase to complete the course and final examination.