Ethics for Virginia CPAs – 2024
Ethics for Virginia CPAs – 2024, approved by the Virginia Board of Accountancy (VBOA), fulfills the VBOA 2-hour ethics requirement. The course begins with a special segment (video) developed by the VBOA covering critical information that Virginian CPAs should know. It also includes a review (text) of the AICPA Principles of Code of Professional Conduct. These important principles play a vital role in ensuring that CPAs abide by the ethics. Finally, the course discusses the AICPA Rules of Conduct, along with the conceptual framework approach to coping with ethical dilemmas. This material will help CPAs resolve ethical dilemmas through effective decision-making. This material will enhance a CPA’s professionalism when dealing with the public and clients. It fulfills the Virginia Board of Accountancy (VBOA) 2-hour ethics requirement.
This course must be completed no later than January 31, 2025 for VBOA acceptance.
Course information
Price: $24
Course No. EVA02-24
Format: Online video with text and final exam
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation:None
Level: Overview
CPE Credit: 2 Hrs.
Field of Study: Regulatory Ethics: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: March 2024
Objectives
Course Objectives
After completing this course, participants should be able to:
• Recognize rules and regulations that govern the accounting profession in the state of Virginia
• Recognize ethical reasoning used by accountants
• Recognize the Principles of the AICPA Code of Professional Conduct
• Identify the Rules of the AICPA Code of Professional Conduct
• Recognize conduct could constitute an “act discreditable”
Course Contents
Chapter 1: Virginia Board of Accountance
– VBOA Video Segment
– Role and Authority
Chapter 2: Ethics and Ethical Reasoning
– Ethics Concepts
– Reasoning Process
Chapter 3: AICPA Code of Professional Conduct
– Code Structure
– Principles of Conduct
– Ethicsl Decision-Making Conceptual Framework
– Rules of Conduct
– Integrity and Objectivity
– Independence
– General Standards
Meets the req for VA and is informative.