CPAs in public practice strive to serve their clients, the public and their profession with fair-mindedness and integrity. Additionally, CPAs working in the public sector must also maintain an elevated level of integrity and steer clear from conflicts of interest. A solid understanding of these ethical standards is vital to our profession. In this 2024 VBOA-approved, two-hour regulatory ethics course for Virginia CPAs, we’ll cover many of these elements, including:
- Ethical principles and values used by individuals when making decisions.
- Which professional and regulatory agencies CPAs should be mindful of.
- Ethics and Independence Standards expressed in the AICPA Code of Professional Conduct.
- Rules government employees must abide by to remain free from conflicts of interest.
- Ethics and Independence Standards expressed in Generally Accepted Government Auditing Standards (GAGAS).
Course Publication Date:
February 02, 2024
This course can be purchased for
$59.00!
| Author: | Tyler Thompson CPA, EA |
| Course No: | ETH-VA-9024 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
Regulatory Ethics for Virginia
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Learning Objectives
- Recall various details related to the use of the CPA title, license statuses, and qualifying CPE.
- Recall various ethical principles and values used by individuals when making decisions.
- Identify which regulatory bodies govern the practice of public accountancy.
- Recall which responsibilities are within the purview of the Public Company Accounting Oversight Board.
- Recall the correct sequence of steps CPAs should take when utilizing the AICPA conceptual framework.
- Identify principles expressed in the AICPA Code of Professional Conduct.
- Recall rules government employees are to abide by pertaining to financial conflicts of interest.
- Recall rules government employees are to abide by pertaining to supplementation of salary.
- Recall rules government employees are to abide by pertaining to bribery and illegal gratuities.
- Recall rules government employees are to abide by pertaining to restrictions on former government employees.
- Identify ethical principles including the GAGAS conceptual framework approach to independence.
- Recall ethical considerations specific to nonaudit services.
- Identify quality control procedures audit organizations should adopt to ensure compliance with GAGAS independence standards.