Description:
This course is designed to meet the 2021 2-hour ethics CPE requirement for Virginia CPAs. The course includes the viewing of the Virginia Board of Accountancy (VBOA) Segment (video). The text reviews portions of the AICPA Code of Professional Conduct covering integrity, objectivity and independence standards for CPAs. This material will enhance a CPA's professionalism when dealing with the public and clients.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 02/03/2021

Technical Details:

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Objectives:
1. Recognize requirements established by the VBOA.
2. Recognize ethical reasoning used by accountants.
3. Identify different principles and rules of the AICPA Code of Professional Conduct.
4. Identify independence and objectivity issues.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA