Washington § 18.04.015 - Purpose.

Full text of Washington Revised Code of Washington § 18.04.015 — Purpose., with citation guidance and answers to common questions.

§ 18.04.015. Purpose.

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.
[ 2024 c 13 s 1; 2022 c 85 s 1; 2001 c 294 s 1; 1992 c 103 s 1; 1983 c 234 s 2.]

Notes

Effective date—2001 c 294: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2001." [ 2001 c 294 s 24.]

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Frequently Asked Questions About Washington § 18.04.015

What does Revised Code of Washington § 18.04.015 cover?

Section 18.04.015 ("Purpose.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 18.04.015?

A common citation format is "Revised Code of Washington § 18.04.015" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 18.04.015 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.