Description:
This course is an ethics course 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: 2022 VBOA-approved ethics course

Passing Score: 70%

Publication Date: 02/10/2022

Technical Details: Regulatory Ethics: Technical

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Objectives:
VBOA Segment:     Virginia Board of Accountancy Segment
1. Recognize requirements established by the VBOA.

Chapter 1:     Ethics and Ethical Reasoning
1. Recognize ethical reasoning used by accountants.

Chapter 2:     AICPA Code of Professional Conduct
1. Identify different principles and rules of the AICPA Code of Professional Conduct.
2. 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