Accounting Ethics 2025 (VBOA-Approved)

Overview

This Virginia Board of Accountancy-approved ethics course provides a thorough exploration of ethical principles, challenges and best practices essential to the accounting profession. You will gain a deep understanding of the AICPA Code of Professional Conduct, including its guiding principles of integrity, objectivity and independence. The course highlights key ethical frameworks, such as managing conflicts of interest, safeguarding client confidentiality, and responding to noncompliance with laws and regulations (NOCLAR). Explore real-world scenarios and case studies that illustrate common ethical dilemmas accountants face, and obtain practical strategies for navigating these situations while upholding professional standards.

You will also learn how to apply professional skepticism, maintain independence when providing non-attest services, and manage risks associated with ethical conflicts. The course emphasizes the importance of fostering a culture of ethics within firms and explores updates to tax standards and reporting requirements. By the end of the course, you will be equipped with the knowledge and tools to address ethical challenges effectively, ensuring your practice aligns with professional expectations and public trust.

Delivery Method: Group internet-based
CPE Credit: Regulatory ethics
Program Level: Basic

Virginia Society of CPAs 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Highlights

• Professional standards and guidelines.
• Ethical challenges and scenarios.
• Professional skepticism and risk management.

Prerequisites

None

Designed For

Licensed CPAs

Objectives

1. Understand the principles of the AICPA Code of Professional Conduct, including integrity, objectivity and independence, and explain their significance in maintaining public trust and professional accountability. 
2. Analyze real-world ethical scenarios in accounting to identify conflicts of interest, threats to independence, and issues of confidentiality. Also evaluate appropriate responses using the conceptual framework for ethical decision-making. 
3. Apply professional skepticism and ethical frameworks to resolve complex dilemmas related to noncompliance with laws and regulations (NOCLAR), client requests and reporting challenges.

Preparation

None

Notice

Delivery Method - Group Internet Based