Ethics for Virginia CPAs – 2026 Virginia Approved
Ethics for Virginia CPAs – 2026 Virginia Approved, 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 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 course must be completed no later than January 31, 2027 for VBOA acceptance.
Course information
Course No. EVA02-26
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 Revision Date: May 2026
Objectives
Course Objectives
After studying this course, you will be able to:
- Identify ethical standards that govern the accounting profession in Virginia
- Recognize ethical reasoning used by accountants
- Recognize activities that may impair a CPA’s independence
Course Contents
Chapter 1: Virginia Board of Accountance
– VBOA Video Segment
– Role and Authority
Chapter 2: Ethics and Professional Responsibility
– Dilemmas and Reasoning
-Roles of Ethical Codes
Chapter 3: AICPA Code of Professional Conduct
– Overview of the AICPA Code
– Fundamental Principles
– Conceptual Framework
– Rules for Members in Public Practice
– Integrity and Objectivity Rule
– Independence
– General Standards
-Compliance with Standards
-Accounting Principle
– Acts Discreditable
-Rules for Members in Business
Meets the req for VA and is informative.