Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2025 | Updated by Findlaw Staff
It is the policy of this state and the purpose of this chapter:
(1) To promote the dependability of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public, private or governmental; and
(2) To protect the public interest by requiring that:
(a) Persons who hold themselves out as licensees conduct themselves in a competent, ethical, and professional manner;
(b) A public authority be established that is competent to prescribe and assess the qualifications of certified public accountants;
(c) Persons other than licensees refrain from using the words “audit,” “review,” and “compilation” when designating a report customarily prepared by someone knowledgeable in accounting;
(d) A public authority be established to provide for consumer alerts and public protection information to be published regarding persons or firms who violate the provisions of chapter 294, Laws of 2001 or board rule and to provide general consumer protection information to the public; and
(e) The use of accounting titles likely to confuse the public be prohibited. However as of June 30, 2024, an individual holding a CPA-inactive certificate must be designated as a licensee with an inactive status.
Cite this article: FindLaw.com - Washington Revised Code Title 18. Businesses and Professions § 18.04.015. Purpose - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-18-businesses-and-professions/wa-rev-code-18-04-015/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)