Instructor for this course
Not currently accepting new students

*This course is in the process of being updated and will be available shortly.*

This 2 hour course is designed to meet 2 of 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 also discusses the American Institute of Certified Public Accountants (AICPA) Code of Conduct and the key differences between Washington State law and the AICPA Code of Conduct.

This Washington course taken in combination with the Illumeo General Ethics course provides 4 hours of continuing professional education sufficient to meet the Washington state continuing professional education requirement.

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


Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course. However, it is recommended to take the other course in the series prior to completing this one.

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
  00:58Introduction to Washington State Ethics Course
RCW 18.04
  9:46Revised Code of Washington RCW 18.04
  9:56Application for License
  9:22Licenses - Issuance - Renewal Reinstatement
WAC 4 - 30
  11:09Washington Board Administrative Code WAC 4 - 30
  11:19Washington Board Administrative Code Regarding Records and Confidentiality
  10:56Washington Board Administrative Code Regarding CPE
  7:19Washington Board Administrative Code Regarding Investigations and Sanctions
  8:53Washington State Imposing Discipline
  1:19:38Washington State Ethics Course Glossary/Index
  PDFSlides: Washington State Ethics Course
  PDFWashington State Ethics Course Glossary/Index
  quizReview Questions
 examFinal Exam