2023 A CPA's Ethical Guidebook - Virginia
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 2023 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: January 30, 2023

This course can be purchased for $59.00!

Author:Tyler Thompson CPA, EA
Course No:ETH-VA-9023
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Regulatory Ethics
Regulatory Ethics for Virginia
Learning Objectives
  • Recall various details related to the use of the CPA title, mobility/reciprocity, firm license do’s and don’ts, and engagement letters.
  • 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:
    1. Financial conflicts of interest
    2. Supplementation of salary
    3. Bribery and illegal gratuities
    4. 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.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423


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