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Ethics FAQs

The Virginia Board of Accountancy (VBOA) wanted to make sure Virginia CPAs have variety for their ethics CPE moving forward and so does the VSCPA. We're offering a suite of tailored ethics courses for Virginia CPAs to choose from in 2021. Below are frequently asked questions about the ethics requirement.

General FAQs

What changed?

  • The VBOA voted in May of 2020 to provide more options for the Virginia-Specific Ethics Course beginning Feb. 1, 2021. Prior to 2021, there was only one Virginia-Specific Ethics Course offered each year and all CPAs were required to take the same course.
  • In 2021, Virginia CPAs will have more variety and topic choices to meet the ethics CPE requirement as long as it’s taken from a VBOA-approved sponsor.   
  • Every ethics course must be pre-approved by the VBOA and include the 2021 VBOA Segment. The 2021 VBOA Segment is a 10-minute video that plays during all approved ethics courses. 
  • The VBOA will continue to approve all sponsors and courses ahead of time and it will be the CPA’s responsibility to choose an ethics course from a VBOA-approved sponsor. All VBOA-approved ethics course sponsors are listed on the VBOA website.  

What is staying the same?

  • The two-hour annual VBOA ethics CPE requirement will remain the same for all Virginia CPAs.  
  • All licensees (excluding those approved for the Inactive status) will still need to complete a VBOA-approved ethics course annually that complies with VBOA regulation 18VAC5-22-90.
  • The VSCPA will continue to be a VBOA-approved ethics provider, and by taking our ethics offerings, you can be assured your annual Virginia requirement is met. 
  • The VSCPA will continue to provide high-quality and engaging ethics CPE that you come to rely on and trust. In fact, we have an exciting new slate of ethics courses based on practice areas and other hot topics, written by national and state thought leaders, that includes in-house and/or content-only purchases. 

Which ethics courses can I choose from and what are their formats?

The VSCPA offers a variety of courses and formats:

  • Ethical Considerations in Diversity, Equity & Inclusion: Foundations for Our Profession — Live in-person, webcast and on-demand
  • Virginia's Regulatory Landscape for CPAs — Webcast and on-demand
  • Tax Ethics: Navigating Client Needs & the Law — Webcast and on-demand
  • Government Ethics: Theory & Application — On-demand
  • Corporate finance ethics
    • How to Ensure Zombie Ethics Won't Kill Your Business — On-demand
    • What a Virginia CPA in Business or Government Needs to Know About Professional Ethics — On-demand

What is the pricing structure for VSCPA ethics offerings?

All ethics courses purchased as an individual remain $59. 

If you are interested in purchasing the course as a group, there are a few options available to you including, content-only ($23/person), and group webcast and on-demand ($49/person). For more information on group sales, including chapters and specifics regarding what is included, please contact VSCPA Employer Outreach Specialist Janie Medley at [email protected] or (804) 612-9418.

Will I be able to request a printed copy of the VSCPA ethics course materials?

All ethics course materials will be available electronically only.

Do the VSCPA’s ethics courses fulfill ethics requirements for other states?

The VSCPA has confirmed that our ethics courses qualify for 2 hours (100 minutes) of ethics CPE in Virginia as well as 2 hours of ethics CPE for CPAs licensed in other states, as detailed below:

  • Maryland: Satisfies 2 hours
  • North Carolina: Group study and on-demand satisfy 2 hours for CPAs licensed in Virginia and North Carolina who primarily work in Virginia
  • Washington, D.C.: Satisfies 2 hours
  • West Virginia: Satisfies 2 hours

Please refer to your state’s regulations for more information.

In-House FAQs

Do I need to register with the VBOA in order to offer ethics to my firm? 

If you are going to create your own course, you will need to work directly with the VBOA to get your content approved, obtain the 2021 VBOA Segment, and after combining the two, get final approval from the VBOA. You will also have to agree to their terms and the use of their evaluation form. 

What do I need to do if I am going to use one of the VSCPA courses? 

If you decide you want to continue working the VSCPA and use one of the ethics courses in our catalog that has been approved by the VBOA, you will first need to contact Janie Medley. During your discussion, we will need to know:

  1. What content you would like to use
  2. How you want to deliver the content
  3. If you plan on using your own instructor if you want to offer a live event
  4. That you agree to use our evaluation form for any course that the VSCPA licenses to you

What courses can I bring into my firm from the VSCPA? 

The VSCPA is starting out with a catalog of six courses. All of them will be available via a virtual delivery platform. If you wish to have a live instructor teach your class we are only offering our DEI course in a live format at this time. If you are interested in another class for live delivery, please contact Janie Medley to discuss options. 

  • Ethical Considerations in Diversity, Equity & Inclusion: Foundations for Our Profession
    • Delivery: Group live, group webcast live, on-demand self-study, content-only 
  • Virginia's Regulatory Landscape for CPAs
    • Delivery: Group webcast live, on-demand self-study, content-only
  • Tax Ethics: Navigating Client Needs & the Law
    • Delivery: Group webcast live, on-demand self-study, content-only
  • Government Ethics: Theory & Application 
    • Delivery: On-demand self-study
  • Corporate finance (three course options listed below) 
    • Delivery: On-demand self-study
    • How to Ensure Zombie Ethics Won't Kill Your Business — On-demand
    • What a Virginia CPA in Business or Government Needs to Know About Professional Ethics — On-demand
  • The VSCPA will also be adding more courses to our catalog throughout the year. 

If our firm just wants to purchase the content, what is the process to have our instructor approved? Who will issue certificates? What will the content-only package include? 

To clarify, the VBOA no longer approves instructors. They are only approving content (which would be provided by the VSCPA) and sponsors.   

So, if you decide you want to purchase content from the VSCPA, the process to have your company approved as a “sponsor” would be for the VSCPA to contact the VBOA and give them your firm/company name, a contact name and the format in which you are delivering the content.

Once a company is listed on the VBOA's website as an approved sponsor, the company agrees to use the VSCPA content in unaltered form and to utilize the evaluation form provided by the VSCPA. This contains questions required by the VBOA. 

The content-only packet will contain handout materials, PowerPoint slides and video sections of the authors discussing important points of content, along with facilitation questions designed to guide guest facilitators through the content and ensure that attendees receive the maximum benefit from the content.  

How much will the VSCPA courses cost? 

  • Individual pricing through our CPE catalog will be $59 per person. 
  • Group sales pricing will range from $23 per person (content-only) to $49 per person (group webcast or on-demand).   
  • If you have an LMS and would like to put the content in your LMS, please contact Janie Medley and she will set up a meeting to discuss this option. 

What if I want to use my own instructor and issue my own certificates? 

If your firm just wants to use content from the VSCPA along with your own instructor, we will have the PowerPoint slides, videos and handouts available to purchase. You will be required to utilize the VBOA Segment imbedded in the PowerPoint in order for the course to qualify for ethics in Virginia. 

Can I use my own evaluation form? 

You will be required to use the VSCPA evaluation form. This form will include questions that are mandatory for both the VBOA and the National Association of State Boards of Accountancy (NASBA). The VSCPA will share the results of the evaluation form with you. 

Is the content NASBA- and VBOA-approved? 

You can rest easy, we have done the work for you and all of the VSCPA courses will be approved by both NASBA and the VBOA. 

The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit vscpa.com/CPEPolicies or call (800) 733-8272.

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