Course Information
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:
- Recognize common ethical theories for business decision-making
- Identify AICPA core principles and key rules of conduct
- Recognize key provisions of the Public Accountancy Act and Board Rules
- 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
