Ethics for Virginia CPAs - 2026 Virginia Approved (Course Id 2866)

1. Who is this course for?
   This course is designed for Virginia CPAs and accounting professionals who need to fulfill the Virginia Board of Accountancy (VBOA) 2-hour ethics Continuing Professional Education (CPE) requirement for the 2026 term.
2. What is this course about or what problem does this course solve?
   This course covers the VBOA-required ethics topics for Virginia CPAs, including the VBOA ethics video segment, the AICPA Code of Professional Conduct, ethical reasoning, independence issues, conflicts of interest, and the conceptual framework approach for resolving ethical dilemmas in professional accounting practice.
3. Where can the knowledge from this course be used?
   The knowledge from this course can be used in public accounting firms, corporate accounting departments, attest engagements, regulatory compliance situations, and any professional environment where Virginia CPAs must apply ethical standards, maintain independence, and comply with AICPA and VBOA rules.
4. Why is this course important to a CPA or Accountant?
   This course is important because it helps Virginia CPAs understand and comply with current VBOA ethics requirements, recognize ethical threats and independence impairments, and apply ethical decision-making frameworks that support professional responsibility and regulatory compliance.
5. When is this course relevant or timely?
   This course is specifically relevant for the 2026 Virginia ethics compliance period and must be completed no later than January 31, 2027, to satisfy the VBOA-approved ethics requirement for that term.
6. How is a course like this consumed or used?
   This course is completed as a NASBA QAS self-study text course that includes required reading material, review questions, a mandatory VBOA video presentation, and a final exam that must be passed with a minimum score of 70% to earn CPE credit.

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. 

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.

Course Learning Objectives

After studying this course, you will be able to:

1. Identify ethical standards that govern the accounting profession in Virginia
2. Recognize ethical reasoning used by accountants
3. Recognize activities that may impair a CPA’s independence