Board reviews disciplinary and hearing procedures, legal standards

The Washington State Board of Accountancy received a full briefing on the Board’s disciplinary and adjudicative processes at its April 24, 2026 meeting. The Board’s assistant attorney general and Executive Director presented a PowerPoint titled "Washington State Board of Accountancy Disciplinary Process," walking members through statutory authority and procedural rules used in investigations and hearings.

The presentation cited specific statutes and rules the Board enforces, including RCW 18.04.015 (legislative intent), RCW 18.04.045 (Board authority), RCW 18.04.295 (disciplinary actions) and WAC 4-30-140 (disciplinary authority and process). It described potential sanctions—reprimand, suspension, revocation, fines (up to $30,000 per violation), restitution, remedial education and monitoring—and the consent agreement option as a faster alternative to a formal hearing.

The briefing outlined hearing procedures under Chapter 34.05 RCW (Administrative Procedures Act) and WAC 10-08 (Model Rules of Procedure), including prehearing conferences, evidence rules and the order of proceedings: opening statements, presentation of the prosecution case, respondent rebuttal, Board questions and closing arguments. The material summarized the Board’s evidentiary standard, quoting the presentation’s definition of admissible evidence as "Evidence on which reasonably prudent people are accustomed to rely in the conduct of their affairs." The presenters emphasized that deliberation on adjudicative matters is conducted in closed session and that prosecution must prove cases by a preponderance of the evidence.

Board members were reminded of precautions such as prompt disclosure of any inadvertent ex parte communications. The presentation did not propose specific new rule changes but served to clarify existing statutes and Board policies that guide investigations and hearings.