Ethics for Virginia CPAs – 2023
This is an ethics course for Virginia CPAs.  The course includes the viewing of the Virginia Board of Accountancy (VBOA) Segment (video). The text, Ethics for Virginia CPAs – 2023: Integrity, Objectivity,and Independence, reviews portions of the AICPA Code of Professional Conduct covering integrity, objectivity and independence standards for CPAs. 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.
Course information
Price: $33
Course No. EVA02-23
Format: Online video with text and final exam
Instructional Delivery Method: QAS Self-Study
Prerequisites:Â None
Advance Preparation:None
Level: Overview
CPE Credit: 2 Hrs.
Field of Study: Regulatory Ethics: Technical
Course expiration:Â Â You have one year from date of purchase to complete the course.
Course Revision Date: March 2023
Objectives
Course Objectives
After completing this course, participants should be able to:
- Recognize ethical reasoning used by accountants.
- Identify different principles and rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues.
Course Contents
Introduction: VBOA Video Segment
Chapter 1: Ethics and Ethical Reasoning
– Ethical Reasoning and Accountants
– Ethical dilemmas in Accounting
Chapter 2: AICPA Code of Professional Conduct
– Summaries of the Six Principles
– Conceptual Framework – Threats and Safeguards Approach
– Summaries of the Eleven Rules of Conduct
– Integrity and Objectivity Rule
– Independence Rule
– Acts Discreditable Rule
