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A Basic Ethics Guidebook for Virginia CPAs - 2026

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







Learning Objectives

  • Identify Virginia licensees ethics of professional accounting as CPAs 
  • Recognize the intent of the Virginia Administrative Code and Regulations and the AICPA Code of Professional Conduct and/or specific state board rules in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules 
  • Recognize how to assist the Virginia CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client 
  • Describe 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 at all levels of their careers 


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.

Course Information

Adding additional credit may change exam requirements.

Access Period: 11 months
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: February 2026
Study Level: Basic
Approved For: Ethics

Exam

Proctor: No
Passing Grade: 70
Questions: 10
Retakes: Unlimited