Course Information

CPA CPE > Virginia > CPA

A Basic Ethics Guidebook for Virginia CPAs - 2025

Overview

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the Virginia Statutes and Administrative Code as well as the AICPA Code of Professional Conduct governing CPA practice and responsibilities. To illustrate these rules, this course will examine a number of real-life case studies.

Summary Details

Hours

2.0

Price

$49.95

Ratings Pending (0 Ratings)

Learning Objectives

Analyze the ethical framework governing professional accounting in Virginia, encompassing the Virginia Statutes and Administrative Code, as well as the AICPA Code of Professional Conduct.
Evaluate real-world professional scenarios to differentiate between mere technical compliance and the underlying intent of the Virginia and AICPA ethics rules.
Apply a public interest-driven ethical judgment model to interpret complex rules and prioritize public well-being over self-interest in professional decision-making.
Discuss and interpret the specific provisions of the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct, and articulate their practical implications for CPAs across diverse practice settings.

Designed For:

Virginia CPAs at all levels of their careers

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Course Information

Adding additional credit may change exam requirements.

Access Period:	50 days
Prerequisites:	None
Advanced Preparation:	None
Delivery Method:	Self-Study
PDF Download:	Available
Provider of Record:	WebCE
Provider Number:	National Registry ID: 109414
Field of Study:	Regulatory Ethics
Last Reviewed:	October 2025
Study Level:	Basic
Approved For:	Ethics

Exam

Proctor:	No
Passing Grade:	70
Questions:	10

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