Title 4 WAC
ACCOUNTANCY, BOARD OF

Last Update: 8/11/09
Chapters
4-25 General provisions.
DISPOSITIONS OF CHAPTERS FORMERLY CODIFIED IN THIS TITLE
Chapter 4-04
GENERAL PROVISIONS
4-04-010 Construction of "date of passage of the act." [Regulation 04.010, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-020 Use of titles relating to accountancy. [Regulation 04.020, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-030 Annual notice to renew an annual permit. [Regulation 04.030, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-040 Registration limited to individuals and partnerships -- Assumed name prohibited. [Regulation 04.040, effective 2/5/60.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-04-050 Temporary practice by out-of-state accountants. [Regulation 04.110, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-060 Resident manager of public accounting office. [Regulation 04.130, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-070 Professional service corporations -- Notification requirements. [Order PL-116, § 4-04-070, filed 12/14/71.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-080 Professional service corporations designation. [Order PL-116, § 4-04-080, filed 12/14/71.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-04-170 Educational and experience requirements. [Order 234, § 4-04-170, filed 12/17/75; Order, § 4-04-170, filed 7/15/69.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-04-180 Reexamination requirements. [Order PL-188, § 4-04-180, filed 5/8/75; Order, § 4-04-180, filed 7/15/69.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-190 Time of examination. [Statutory Authority: RCW 18.04.070. 80-05-033 (Order PL-341), § 4-04-190, filed 4/15/80; Order, § 4-04-190, filed 7/15/69.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-200 Fees for CPA examination. [Order PL-230, § 4-04-200, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-210 Fees for permit to practice accounting. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-04-210, filed 5/15/79; Order PL-230, § 4-04-210, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-220 Fee for registration as CPA partnership or PS. [Order PL-230, § 4-04-220, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-230 Annual license fee for CPA partnership or PS. [Order PL-230, § 4-04-230, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-240 Annual fee for LPA license. [Order PL-230, § 4-04-240, filed 11/17/75.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-04-250 Fee for registration of LPA partnership or PS. [Order PL-230, § 4-04-250, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-260 Annual license fee for LPA partnership or PS. [Order PL-230, § 4-04-260, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-270 Annual fee for PA license. [Order PL-230, § 4-04-270, filed 11/17/75.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-04-280 Fee for registration of PA partnership or PS. [Order PL-230, § 4-04-280, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-290 Annual license fee for public accountant partnerships or PS. [Order PL-230, § 4-04-290, filed 11/17/75.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-300 Educational requirements. [Statutory Authority: RCW 18.04.070. 80-02-140 (Order PL-320), § 4-04-300, filed 2/4/80.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-04-310 License requirements for public accounting partnerships or professional service corporations. [Statutory Authority: RCW 18.04.070. 80-02-140 (Order PL-320), § 4-04-310, filed 2/4/80.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
Chapter 4-08
PRACTICE AND PROCEDURE
4-08-010 Appearance and practice before agency -- Who may appear. [Regulation 08.010, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-030 Appearance and practice before agency -- Solicitation of business unethical. [Regulation 08.030, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-040 Appearance and practice before agency -- Standards of ethical conduct. [Regulation 08.040, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-050 Appearance and practice before agency -- Appearance by former employee of board or former member of attorney general's staff. [Regulation 08.050, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-060 Appearance and practice before agency -- Former employee as expert witness. [Regulation 08.060, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-070 Computation of time. [Regulation 08.070, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-080 Notice and opportunity for hearing in contested cases. [Regulation 08.080, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-090 Service of process -- By whom served. [Regulation 08.090, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-100 Service of process -- Upon whom served. [Regulation 08.100, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-110 Service of process -- Service upon parties. [Regulation 08.110, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-120 Service of process -- Method of service. [Regulation 08.120, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-130 Service of process -- When service complete. [Regulation 08.130, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-140 Service of process -- Filing with agency. [Regulation 08.140, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-150 Subpoenas, where provided by law -- Form. [Regulation 08.150, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-160 Subpoenas, where provided by law -- Issuance to parties. [Regulation 08.160, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-170 Subpoenas, where provided by law -- Service. [Regulation 08.170, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-180 Subpoenas, where provided by law -- Fees. [Regulation 08.180, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-190 Subpoenas, where provided by law -- Proof of service. [Regulation 08.190, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-200 Subpoenas, where provided by law -- Quashing. [Regulation 08.200, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-210 Subpoenas, where provided by law -- Enforcement. [Regulation 08.210, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-220 Subpoenas, where provided by law -- Geographical scope. [Regulation 08.220, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-230 Depositions and interrogatories in contested cases -- Right to take. [Regulation 08.230, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-240 Depositions and interrogatories in contested cases -- Scope. [Regulation 08.240, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-250 Depositions and interrogatories in contested cases -- Officer before whom taken. [Regulation 08.250, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-260 Depositions and interrogatories in contested cases -- Authorization. [Regulation 08.260, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-270 Depositions and interrogatories in contested cases -- Protection of parties and deponents. [Regulation 08.270, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-280 Depositions and interrogatories in contested cases -- Oral examination and cross-examination. [Regulation 08.280, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-290 Depositions and interrogatories in contested cases -- Recordation. [Regulation 08.290, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-300 Depositions and interrogatories in contested cases -- Signing attestation and return. [Regulation 08.300, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-310 Depositions and interrogatories in contested cases -- Use and effect. [Regulation 08.310, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-320 Depositions and interrogatories in contested cases -- Fees of officers and deponents. [Regulation 08.320, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-330 Depositions upon interrogatories -- Submission of interrogatories. [Regulation 08.330, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-340 Depositions upon interrogatories -- Interrogation. [Regulation 08.340, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-350 Depositions upon interrogatories -- Attestation and return. [Regulation 08.350, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-360 Depositions upon interrogatories -- Provisions of the deposition rule. [Regulation 08.360, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-370 Official notice -- Matters of law. [Regulation 08.370, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-380 Material facts. [Regulation 08.380, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-390 Presumptions. [Regulation 08.390, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-400 Stipulations and admissions of record. [Regulation 08.400, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-410 Form and content of decisions in contested cases. [Regulation 08.410, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-420 Definition of issues before hearing. [Regulation 08.420, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-430 Prehearing conferences -- Authorized. [Regulation 08.430, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-440 Prehearing conferences -- Record of conference action. [Regulation 08.440, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-450 Submission of documentary evidence in advance. [Regulation 08.450, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-460 Excerpts from documentary evidence. [Regulation 08.460, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-470 Expert or opinion testimony and testimony based on economic and statistical data -- Number and qualifications of witnesses. [Regulation 08.470, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-480 Expert or opinion testimony and testimony based on economic and statistical data -- Written sworn statements. [Regulation 08.480, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-490 Expert or opinion testimony and testimony based on economic and statistical data -- Supporting data. [Regulation 08.490, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-500 Expert or opinion testimony and testimony based on economic and statistical data -- Effect of noncompliance with WAC 4-08-470 or 4-08-480. [Regulation 08.500, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-510 Continuances. [Regulation 08.510, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-520 Rules of evidence -- Admissibility criteria. [Regulation 08.520, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-530 Tentative admission -- Exclusion -- Discontinuing cumulative evidence -- Objections. [Regulation 08.530, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-540 Petitions for rule making, amendment or repeal -- Who may petition. [Regulation 08.540, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-550 Petitions for rule making, amendment or repeal -- Requisites. [Regulation 08.550, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-560 Petitions for rule making, amendment or repeal -- Agency must consider. [Regulation 08.560, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-570 Petitions for rule making, amendment or repeal -- Notice of disposition. [Regulation 08.570, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-580 Declaratory rulings. [Regulation 08.580, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
4-08-590 Forms. [Regulation 08.590, effective 2/5/60.]  Repealed by 88-22-056 (Order ACB-158), filed 11/1/88.  Statutory Authority: RCW 18.04.055.
Chapter 4-12
QUALIFICATIONS AND EXAMINATION OF CANDIDATES

FOR CERTIFIED PUBLIC ACCOUNTANT
4-12-010 Examinations, times and places. [Regulation 04.050, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-020 Applications for examinations. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-12-020, filed 5/15/79; Order PL-116, § 4-12-020, filed 12/14/71; Regulation 04.060, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-030 Examination specified in RCW 18.04.120(5) means examination by the board. [Regulation 04.070, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-040 Construction of RCW 18.04.120 (6)(b) as to graduation from established resident school of business or accounting. [Regulation 04.140, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-050 Construction of RCW 18.04.120 (6)(c) as to equivalent education. [Regulation 04.080, effective 2/5/60.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-12-060 Construction of RCW 18.04.120 as to graduate of college or university. [Regulation 04.100, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-070 Construction of RCW 18.04.170 as to college enrollment. [Regulation 04.120, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-080 Credit for parts of examination passed. [Regulation 04.150, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-090 Giving or receiving aid at examination. [Regulation 04.090, effective 2/5/60.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-100 Minimum accounting experience. [Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.] Amended by Order, filed 7/15/69 as § 4-12-160. See WAC 4-12-160.
4-12-110 Equivalent examination. [Statutory Authority: RCW 18.04.070. 80-02-140 (Order PL-320), § 4-12-110, filed 2/4/80.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-160 Minimum accounting experience. [Order, § 4-12-160, filed 7/15/69. Formerly: Order 9, § 4-12-100, filed 8/23/68, effective 9/1/69.]  Repealed by 79-06-024 (Order PL 303), filed 5/15/79.  Statutory Authority: RCW 18.04.070.
4-12-170 Applicants for initial permits to practice public accounting. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-12-170, filed 5/15/79.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-180 Renewal of permits to practice public accounting. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-12-180, filed 5/15/79.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-12-190 Applicants for permits to practice public accounting from other status. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-12-190, filed 5/15/79.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
Chapter 4-16
RULES OF PROFESSIONAL CONDUCT OF

CERTIFIED PUBLIC ACCOUNTANTS,

LICENSED PUBLIC ACCOUNTANTS

AND PUBLIC ACCOUNTANTS
4-16-010 Preamble. [Rule 04.500, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-015 Integrity and dignity in the profession. [Rule 04.501, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-020 Conformance to laws, rules, and regulations. [Rule 04.502, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-025 Independence. [Rule 04.503, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-030 Confidential relationship. [Rule 04.504, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-035 Contingent fee. [Rule 04.505, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-050 Expressing opinions. [Rule 04.601, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-055 Use of name with estimate of earnings. [Rule 04.602, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-070 Advertising. [Rule 04.701, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-075 Solicitation. [Rule 04.702, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-080 Competitive bidding. [Rule 04.703, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-085 Fee splitting and commissions. [Rule 04.704, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-100 Use of name by others. [Rule 04.801, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-105 Employees' services. [Rule 04.802, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-110 Incompatible occupation. [Rule 04.803, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-115 Simultaneous practice of other occupations. [Rule 04.804, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-125 Encroachment. [Rule 04.901, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-130 Engagements referred by another. [Rule 04.902, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-135 Offers to another's employees. [Rule 04.903, filed 5/22/62.]  Repealed by Order PL 174, filed 9/24/74. 
4-16-200 Definitions. [Order PL 174, § 4-16-200, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-205 Applicability of rules. [Order PL 174, § 4-16-205, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-210 Independence -- Rule 101. [Order PL 174, § 4-16-210, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-215 Integrity and objectivity -- Rule 102. [Order PL 174, § 4-16-215, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-220 Competence -- Rule 201. [Order PL 174, § 4-16-220, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-225 Auditing standards -- Rule 202. [Order PL 174, § 4-16-225, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-230 Accounting principles -- Rule 203. [Order PL 174, § 4-16-230, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-235 Forecasts -- Rule 204. [Order PL 174, § 4-16-235, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-240 Confidential client information -- Rule 301. [Order PL 174, § 4-16-240, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-245 Contingent fees -- Rule 302. [Order PL 174, § 4-16-245, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-250 Encroachment -- Rule 401. [Order PL 174, § 4-16-250, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-255 Offers of employment -- Rule 402. [Order PL 174, § 4-16-255, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-260 Acts discreditable -- Rule 501. [Order PL 174, § 4-16-260, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-265 Solicitation and advertising -- Rule 502. [Order PL 174, § 4-16-265, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-270 Commissions -- Rule 503. [Order PL 174, § 4-16-270, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-275 Incompatible occupations -- Rule 504. [Order PL 174, § 4-16-275, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-280 Form or practice and name -- Rule 505. [Order PL 174, § 4-16-280, filed 9/24/74.]  Repealed by Order PL-280, filed 12/29/77. 
4-16-300 Preamble. [Order PL-280, § 4-16-300, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-310 Definitions. [Order PL-280, § 4-16-310, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-320 Rule 101 -- Independence. [Order PL-280, § 4-16-320, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-325 Rule 102 -- Integrity and objectivity. [Order PL-280, § 4-16-325, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-330 Rule 103 -- Commissions. [Order PL-280, § 4-16-330, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-335 Rule 104 -- Contingent fees. [Order PL-280, § 4-16-335, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-340 Rule 105 -- Incompatible occupations. [Order PL-280, § 4-16-340, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-345 Rule 201 -- Competence. [Order PL-280, § 4-16-345, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-350 Rule 202 -- Auditing standards. [Order PL-280, § 4-16-350, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-355 Rule 203 -- Accounting principles. [Order PL-280, § 4-16-355, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-360 Rule 204 -- Forecasts. [Order PL-280, § 4-16-360, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-370 Rule 301 -- Confidential client information. [Order PL-280, § 4-16-370, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-375 Rule 302 -- Records. [Order PL-280, § 4-16-375, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-380 Rule 401 -- Discreditable acts. [Order PL-280, § 4-16-380, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-385 Rule 402 -- Acting through others. [Order PL-280, § 4-16-385, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-390 Rule 403 -- Advertising. [Order PL-280, § 4-16-390, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-395 Rule 404 -- Solicitation. [Order PL-280, § 4-16-395, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-400 Rule 405 -- Form of practice. [Order PL-280, § 4-16-400, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-405 Rule 406 -- Firm names. [Order PL-280, § 4-16-405, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-16-410 Rule 407 -- Communications. [Order PL-280, § 4-16-410, filed 12/29/77.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
Chapter 4-20
ACCOUNTANCY CONTINUING EDUCATION RULES
4-20-010 Citation of rules and purpose. [Order PL-148, § 4-20-010, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-020 Basic requirements -- Amount. [Statutory Authority: RCW 18.04.070. 83-09-049 (Order PL 432), § 4-20-020, filed 4/20/83; 79-06-024 (Order PL 303), § 4-20-020, filed 5/15/79; Order PL-148, § 4-20-020, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-030 Basic requirements -- Effective date of requirement. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-20-030, filed 5/15/79; Order 233, § 4-20-030, filed 12/17/75; Order PL-148, § 4-20-030, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-040 Basic requirements -- Exceptions. [Order PL-148, § 4-20-040, filed 9/25/73.]  Repealed by Order PL-175, filed 9/24/74.  Later promulgation, see WAC 4-20-045.
4-20-045 Basic requirements -- Exceptions. [Statutory Authority: RCW 18.04.070. 79-06-024 (Order PL 303), § 4-20-045, filed 5/15/79; Order PL-175, § 4-20-045, filed 9/24/74. Formerly Order PL-148, WAC 4-20-040, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-100 Qualification of program -- Primary consideration. [Order PL-148, § 4-20-100, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-110 Qualification of program -- Basic requirements. [Order PL-148, § 4-20-110, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-120 Qualification of program -- Approved by board. [Order PL-148, § 4-20-120, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-130 Qualification of program -- Individual study. [Order PL-148, § 4-20-130, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-140 Instructor or discussion leader. [Statutory Authority: RCW 18.04.070. 80-05-033 (Order PL-341), § 4-20-140, filed 4/15/80; Order PL-175, § 4-20-140, filed 9/24/74; Order PL-148, § 4-20-140, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-150 Qualification of program -- Published articles and books. [Statutory Authority: RCW 18.04.070 and 18.04.290(2). 82-14-052 (Order PL 401), § 4-20-150, filed 6/30/82; Order PL-148, § 4-20-150, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-20-200 Controls and reporting -- Statement of completion. [Order PL-148, § 4-20-200, filed 9/25/73.]  Repealed by 91-01-057, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
Chapter 4-24
PUBLIC RECORDS -- DISCLOSURE
4-24-010 Purpose. [Order 257, § 4-24-010, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-020 Definitions. [Order 257, § 4-24-020, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-021 Definitions. [Statutory Authority: RCW 18.04.070. 83-22-033 (Order ACB 106), § 4-24-021, filed 10/26/83.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-030 Description of central and field organization of the board. [Order 257, § 4-24-030, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-040 Operations and procedures. [Order 257, § 4-24-040, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-041 Operations and procedures. [Statutory Authority: RCW 18.04.070. 83-22-033 (Order ACB 106), § 4-24-041, filed 10/26/83.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-050 Public records available. [Order 257, § 4-24-050, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-060 Public records officer. [Order 257, § 4-24-060, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-070 Office hours. [Order 257, § 4-24-070, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-080 Requests for public records. [Order 257, § 4-24-080, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-090 Copying. [Order 257, § 4-24-090, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-100 Exemptions. [Order 257, § 4-24-100, filed 11/16/76.]  Repealed by 91-01-055, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-24-101 Exemptions. [Statutory Authority: RCW 18.04.070. 83-22-033 (Order ACB 106), § 4-24-101, filed 10/26/83.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-110 Review of denials of public requests. [Order 257, § 4-24-110, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-120 Protection of public records. [Order 257, § 4-24-120, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-130 Index of public records available. [Order 257, § 4-24-130, filed 11/16/76.]  Repealed by 91-01-055, filed 12/13/90, effective 1/13/91.  Statutory Authority: RCW 18.04.055.
4-24-131 Index of public records available. [Statutory Authority: RCW 18.04.055. 91-01-055, § 4-24-131, filed 12/13/90, effective 1/13/91. Statutory Authority: RCW 18.04.070. 83-22-033 (Order ACB 106), § 4-24-131, filed 10/26/83.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-140 Address where requests to be directed. [Order 257, § 4-24-140, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.
4-24-150 Adoption of form -- Appendix A. [Order 257, § 4-24-150, filed 11/16/76.]  Repealed by 93-12-064, filed 5/27/93, effective 7/1/93.  Statutory Authority: RCW 18.04.055.