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 09, 2023
4 Reviews (47 ratings)


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.

Anonymous Author
Solid course providing a refresher of ethics and rules for CPAs

Member's Profile
I liked the class and it was great reviewing ethics.

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: 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 .
Instructor for this course
Course Syllabus
Introduction and Overview
  Introduction to Ethics and Rules Washington State 202300:42
RCW 18.04
  Revised Code of Washington RCW 18.0410:42
  Application for License 12:52
  Licenses - Issuance - Renewal Reinstatement 14:40
WAC 4 - 30
  Washington Board Administrative Code WAC 4 - 3019:34
  Washington Board Administrative Code Regarding Records and Confidentiality 11:02
  Acts Discreditable and Limitations3:36
  Washington Board Administrative Code Regarding CPE12:18
  Washington Board Administrative Code Regarding Investigations and Sanctions 6:47
  Washington State Imposing Discipline 11:12
  WBAC As Compared to AICPA Code of Conduct5:40
AICPA Ethics Foundation
  Introduction to the Ethics Foundation Course7:29
  Ethics and The CPA Profession5:56
  Moral Development3:58
  The Power of Organizations 7:14
  Your Personal Code of Ethics6:03
  AICPA Code of Conduct7:50
  AICPA Code of Conduct for Public Practice12:51
  Other Codes of Conduct3:20
  AICPA Independence Dilemmas5:35
  Ethical Failures 14:04
  AICPA Conclusion2:52
  Ethics and Rules Washington State 20233:12:12
  Slides: Ethics and Rules Washington State 2023 UpdatesPDF
  Ethics and Rules Washington State 2023 Glossary/ IndexPDF
  Review Questionsquiz
 Final Examexam