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Board Rule Making 2023: Ethics and Prohibited Practices

After holding a public rule-making hearing on January 27, 2023, the Board amended the following rules:

  • WAC 4-30-040 What are the requirements concerning integrity and objectivity?
  • WAC 4-30-042 When is independence required?
  • WAC 4-30-044 What restrictions govern commissions, referral, and contingent fees?
  • WAC 4-30-046 What are the requirements concerning competence?
  • WAC 4-30-048 Compliance is required with which rules, regulations and professional standards?
  • WAC 4-30-050 Records and clients confidential information.
  • WAC 4-30-051 Client records. (Repeal of rule)
  • WAC 4-30-052 What acts are considered discreditable?
  • WAC 4-30-054 What are the limitations on advertising and other forms of solicitation?
  • WAC 4-30-056 What are the limitations regarding individual and firm names?
  • WAC 4-30-058 Does the board authorize the use of any other titles or designations? 

The Board amended the rules to:

  • Simplify the rules by paralleling the rule with the AICPA Code of Professional Conduct (AICPA Code) and specifically listing any exceptions to the AICPA Code
  • Rename the rules (with the exception of WAC 4-30-050)
  • Repeal WAC 4-30-051 as the information contained in this rule was included throughout the ethics and prohibited practices rule sections amended

The Board’s Rule Making Order (CR-103) is available:

The changes will take effect March 3, 2023.