This course provides an overview of ethical thought as well as the core values of the Virginia CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

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/

Learning Objectives
  • Recognize ethical behavior in the context of social and professional groups.
  • Discover and describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business.
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
COURSE MATERIAL
  Virginia Ethics for CPAs in Business 2025 - VA-ApprovedPDF
  VBOA 2025 Ethics Segment ScriptPDF
  REQUIRED: 2025 Virginia-Approved Evaluation FormPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam