Ethics for Washington CPAs – 2026

Course Information

Title: Ethics for Washington CPAs – 2026
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: M185
CPE Credits: 4.0
Price: 49.00

Description

Description:

Washington CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. All Active CPAs, Inactive CPAs, and non-licensee firm owners must complete four hours of board-approved ethics and regulations CPE with specific application to the practice of public accounting in Washington State.

This board-approved course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning and the importance of a code of ethics. This course is also designed to help you maintain knowledge of current ethical and other regulatory requirements. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Washington Laws and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details: Regulatory Ethics: Technical

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Objectives

Objectives:

  1. Recognize common ethical theories for business decision-making
  2. Identify AICPA core principles and key rules of conduct
  3. Recognize key provisions of the Public Accountancy Act and Board Rules
  4. Identify common circumstances that violate Board Rules

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA