A Basic Ethics Guidebook for Virginia CPAs - 2026 (VA-Approved) (Video) (Course Id 2770)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), particularly CPAs licensed in Virginia.

• What is this course about or what problem does this course solve?
  This course addresses ethical challenges faced by CPAs, covering foundational ethical frameworks along with specific Virginia statutes and AICPA codes to guide ethical conduct in professional practice.

• How can the knowledge from this course be used?
  The knowledge gained can help CPAs apply ethical judgment when interpreting rules, prioritize public interest over self-interest, and navigate ethical dilemmas in real-world scenarios.

• Why is this course important to a CPA or Accountant?
  This course is essential for CPAs or accountants to maintain compliance with Virginia Board of Accountancy requirements and to uphold ethical standards critical to public trust and professional responsibility.

• When is this course relevant or timely?
  This course is relevant for the 2026 CPE term and must be completed before January 31, 2027, as approved by the Virginia Board of Accountancy.

• How is a course like this consumed or used?
  The course is delivered as a self-study video presentation that must be viewed in full, followed by a final exam which requires a passing score of at least 70% to earn CPE credit.

As per the Virginia State board this course expires on 02/01/2027. A CPA is challenged in today's work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the Virginia Statutes and Administrative Code as well as the AICPA Code of Professional Conduct governing CPA practice and responsibilities. To illustrate these rules, this course will examine a number of real-life case studies.

The VBOA video presentation of this course must be viewed in order to successfully complete the course. This course must be completed no later than January 31, 2027.

Please Note: This course is approved by the VA Board of Accountancy for the 2026 term and has the required text “Virginia Approved Ethics for CPAs in Business 2026” on the Certificate of Completion.

Video - NASBA QAS - Text - NASBA Registry - 2770

Course Learning Objectives

• Identify Virginia licensees ethics of professional accounting as CPAs
• Recognize the intent of the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules
• Recognize how to assist the Virginia CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client
• Describe the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct and their implications for persons in a variety of practices.

Chapter 1 - A Basic Ethics Guidebook for Virginia CPAs - 2026

Chapter 1 Review Questions

Key Terms