Unethical behavior can ruin professional careers, and could result in fines, penalties, or even a loss of licensure. This course focuses on the risks faced by those that work in either public accounting or industry.

NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement. After completing the course, please fill the required "2025 Virginia-Approved Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).

Reference:
https://boa.virginia.gov/individual-cpas/cpe/vboa-approved-ethics-course/ethics-course-evaluation/

Course Highlights:

  • Introduction to the concept of ethics
  • Examples of handling moral dilemmas in business
  • The importance of ethics in an entity’s control environment
  • Steps in making more ethical decisions
  • Role of the AICPA and SEC in monitoring ethical behavior

Designed for: Public and industry accountants at all levels interested in general ethics.

Learning Objectives
  • Identify and list the foundation of ethical behavior.
  • Discover and detail moral and ethical dilemmas faced in day-to-day situations.
  • Explore and explain important principles underlying ethical decision-making.
Last updated/reviewed: February 17, 2025
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Learning Objectives1:42
  2025 VBOA - Ethics Segment15:48
  Introduction to Concept of Ethics in Today's Environment20:30
  Focus on the Importance of Integrity11:48
  The Importance of Company Ethics13:14
  Applying Kolberg's Theory of Moral Development13:40
  Justifying Unethical Behavior10:40
  Steps for Making more Ethical Decisions5:28
  Role of the AICPA & SEC10:38
CONTINUOUS PLAY
  2025 Virginia Approved - General Business Ethics1:43:30
SUPPORTING MATERIAL
  Slides: 2025 Virginia Approved - General Business EthicsPDF
  2025 Virginia Approved - General Business Ethics GlossaryPDF
  VBOA 2025 Ethics Segment ScriptPDF
  REQUIRED: 2025 Virginia-Approved Evaluation FormPDF
REVIEW AND TEST
  REVIEW QUESIONSquiz
 FINAL EXAMexam