Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course provides an overview of the core principles from which the CPA profession is built upon.

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:

  • Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
  • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client

Designed for: Any CPA who must comply with the AICPA Code of Professional Conduct.

Learning Objectives
  • Discover and describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry.
  • Explore and explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level.
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 Syllabus
INTRODUCTION AND OVERVIEW
  Course Objectives1:30
  2025 Virginia Board of Accountancy-Ethics Segment15:52
  AICPA Code of Professional Conduct11:12
  Principles of Professional Conduct11:54
  Independence Rules17:30
  Performing Nonattest Services for an Attest Client11:58
  Conflicts of Interest8:12
  Preparing and Reporting Information7:56
  Competence and Confidential Client Information9:50
  CPA Not in Public Practice or Business6:20
CONTINUOUS PLAY
  2025 Virginia-Approved Professional Ethical Considerations for CPAs1:42:14
SUPPORTING MATERIAL
  Slides: 2025 Virginia-Approved Professional Ethical Considerations for CPAsPDF
  2025 Virginia-Approved Professional Ethical Considerations for CPAs GlossaryPDF
  VBOA 2025 Ethics Segment ScriptPDF
  REQUIRED: 2025 Virginia-Approved Evaluation FormPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam