Instructor for this course

This 4-hour course is designed to meet the 4 hour Ethics CPE requirement for Washington State CPAs as outlined by the Washington State Board of Accountancy.

This course covers the Washington State Public Accountancy Act and the Board’s rules and policies. It discusses the American Institute of Certified Public Accountants (AICPA) Code of Conduct Illumeo General Ethics and the key differences between Washington State law and the AICPA Code of Conduct.

Learning Objectives

  • Explore The Public Accountancy Act of Washington State
  • Explore the Revised Code of Washington (RCW) and the Washington Administrative Code (WAC) as they pertain to CPAs
  • Recognize how to be able to apply statutes and rules
Last updated/reviewed: May 19, 2022

3 Reviews (38 ratings)Reviews

Anonymous Author
Solid course providing a refresher of ethics and rules for CPAs
Member's Profile
Continuous play was beneficial for this course. Examples were the most interesting of issues people had with Ethical choices. More examples or role plays would help users understand the grey areas that we may face in this area.
Anonymous Author
At the test section, please let me know which question is wrong. It would be more comfortable for taking Ethics.


Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
Introduction and Overview
  00:42Introduction to Ethics and Rules in Washington State 2022
RCW 18.04
  10:52Revised Code of Washington RCW 18.04
  13:56Application for License
  13:50Licenses - Issuance - Renewal Reinstatement
WAC 4 - 30
  14:56Washington Board Administrative Code WAC 4 - 30
  15:54Washington Board Administrative Code Regarding Records and Confidentiality
  3:46Acts Discreditable and Limitations
  12:12Washington Board Administrative Code Regarding CPE
  6:54Washington Board Administrative Code Regarding Investigations and Sanctions
  11:20Washington State Imposing Discipline
  5:38WBAC As Compared to AICPA Code of Conduct
AICPA Ethics Foundation
  7:29Introduction to the Ethics Foundation Course
  5:56Ethics and The CPA Profession
  3:58Moral Development
  7:14The Power of Organizations
  6:03Your Personal Code of Ethics
  7:50AICPA Code of Conduct
  12:51AICPA Code of Conduct for Public Practice
  3:20Other Codes of Conduct
  5:35AICPA Independence Dilemmas
  14:04Ethical Failures
  2:52AICPA Conclusion
  3:13:08Ethics and Rules in Washington State 2022
  PDFSlides: Ethics and Rules in Washington State 2022
  PDFEthics and Rules in Washington State 2022 Glossary/ Index
  quizReview Questions
 examFinal Exam