CPA Ethics

The Virginia Board of Accountancy (BOA) is the regulatory body that handles the licensing of individual CPAs and CPA firms.

The VSCPA is a voluntary membership organization. The VSCPA Professional Ethics Committee handles complaints only against VSCPA members. To determine if an individual is a VSCPA member, please contact VSCPA Technical Services Coordinator Darshae Dabney at (804) 612-9406.

Read more about the VSCPA ethics process in "Decoding the VSCPA Ethics Process."

• Ethics inquiries
• Disciplinary actions 
• How to file a complaint
• VSCPA Professional Ethics Committee
• AICPA Code of Professional Conduct 
• VSCPA Bylaws and Board Resolutions 
• Virginia Board of Accountancy statute and regulations   
• Ethics CPE requirement for CPAs  
• AICPA Professional Ethics Division 
• AICPA's Ethically Speaking Newsletter

• AICPA Plain English Guide to Independence — Discusses in “plain English” the independence requirements of the AICPA and certain other rule-making and standard-setting bodies in the United States so you can understand and apply the requirements with greater confidence and ease.