A Basic Ethics Guidebook for Virginia CPAs

Overview

Accounting scandals highlight fiduciary failures, while ethical integrity often goes unnoticed. Greed and pressure can lead to moral compromise, especially when meeting analysts’ expectations. This course helps CPAs navigate ethical challenges by exploring ethical philosophies, the AICPA Code of Conduct, and ways to improve ethical behavior, using real-world case studies for illustration.

Learning Objectives

  • Educate Virginia licensees in ethics of professional accounting as CPAs
  • Convey the intent of the Virginia Statutes and Administrative Code as well as the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services
  • Assist the Virginia CPA in applying ethical judgment in interpreting the rules and determining public interest
  • Review and discuss the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct and their implications for persons in a variety of practices

Designed For

Virginia CPAs

Advanced Preparation

None

WebCE® 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. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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License or Certification

Regulator

Type