2023 – 2024 Ethics for Washington CPAs

Overview

In today’s professional landscape, a Certified Public Accountant (CPA) must serve their client or employer while upholding the public interest, ensuring transparency in financial reporting, and fair tax law administration, which can sometimes lead to ethical dilemmas. This course provides a comprehensive overview of basic ethical frameworks and specific rules from the AICPA Code of Professional Conduct, the Washington Public Accountancy Act, and the Board Rules in the Washington Administrative Code, collectively governing CPAs’ practice and responsibilities in Washington.

Approved by the Washington State Board of Accountancy as meeting the minimum requirements of WAC 4-30-134 which requires the completion of a four credit hour Washington State Board approved ethics course.

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Objectives

  • Recall 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
  • Recall the definitions of and key concepts related to ethical reasoning and ways they relate to a CPA's work
  • Apply ethical judgment in interpreting the rules and determining public interest

Designed For:

Washington CPAs


WebCE® 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. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None