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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 55 ||| Word Count: 15,512 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
CPE Credits: |
2.0 |
IRS Credits: |
0 |
Price: |
$19.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course fulfills the Virginia Board of Accountancy 2 hour ethics requirement through a VBOA developed video segment paired with a text review of the AICPA Code of Professional Conduct.
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Frequently Asked Questions: |
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Description: |
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. |
Usage Rank: |
60000 |
Release: |
2026 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Virginia CPE Requirements & Courses
Internal: CPE Ethics by State (overview of ethics CPE requirements across states, including Virginia)
External: VBOA-approved ethics course
External: Virginia Board of Accountancy
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
07-Jul-2026 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Ethics for Virginia CPAs - 2026 Virginia Approved - CPE course |
Learning Objectives: |
Course Learning Objectives After studying this course, you will be able to:
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Course Contents: |
Chapter 1: Virginia Board of Accountancy The 2026 VBOA Ethics Segment Mobility and New Licensing CPE Compliance Firm Licensing Policy Update Role and Authority Chapter 2: Ethics and Professional Responsibility Dilemmas and Reasoning Roles of Ethical Codes Review Questions Chapter 3: AICPA Code of Professional Conduct Overview of the AICPA Code AICPA Code and State Board Rules Structure of the Code Recent Updates Conceptual Framework Step 1: Identify Threats Step 2: Evaluate the Significance of a Threat Step 3: Identify and Apply Safeguards Conceptual Framework Toolkit Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Preparing and Reporting Information Responding to Noncompliance with Laws and Regulations Independence Application of Independence Rule Conceptual Framework for Independence Fees Loans and Leases Family Relationships Simultaneous Employment or Association with an Attest Client Nonattest Services Review Questions Appendix A: VBOA Policies VBOA Policy #4 VBOA Policy #9 Appendix B: Threats to Compliance with AICPA Rules of Conduct Appendix C: Conflicts of Interest Situations Appendix D: Threats to Independence Glossary |
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