Section 4-30-042 - Independence(1) A licensee in public practice shall be independent in the performance of professional services as required by standards promulgated by the appropriate body for each service undertaken.(2) For the purposes of this rule, "licensees" includes licensees, CPA firms, nonlicensee firm owners, employees of such persons, out-of-state individuals with practice privileges under RCW 18.04.350 (1), and out-of-state firms permitted to offer or render certain professional services in this state under the conditions prescribed in RCW 18.04.195.Wash. Admin. Code § 4-30-042
Amended by WSR 23-04-088, Filed 1/31/2023, effective 3/3/2023Amended by WSR 24-21-116, Filed 10/21/2024, effective 11/21/2024Statutory Authority: RCW 18.04.055(2). 10-24-009, amended and recodified as § 4-30-042, filed 11/18/10, effective 12/19/10; 08-18-016, § 4-25-622, filed 8/25/08, effective 9/25/08; 03-24-034, § 4-25-622, filed 11/25/03, effective 12/31/03; 98-12-049, § 4-25-622, filed 5/29/98, effective 6/29/98. Statutory Authority: RCW 18.40.055 18.04.055. 93-22-046, § 4-25-622, filed 10/28/93, effective 11/28/93.