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Ethics Resources

 

The VSCPA is proud to offer the highest-quality Ethics course for all Virginia CPAs. As your career-long continuing education and professional development resource, we recognize that ethics education doesn't end when you get your CPE certificate.

The resources below highlight major topics in previous Ethics courses to help you navigate ethical dilemmas and double-check your actions against the American Institute of CPAs (AICPA) Code of Professional Conduct and other standards.

Questions? Contact the AICPA Ethics Hotline at (888) 777-7077, option 6, followed by option 1, or email [email protected].

Highlights From This Year's Course

AICPA Frequently Asked Questions: Nonattest Services (Hosting) (PDF)

Ethics Basics

Hierarchy of Behavioral Ethics (PDF)
Ethical Decision Model (PDF)
AICPA Code of Professional Conduct
2014 AICPA Code of Professional Conduct Update (PDF)
CPA Ethics
Highlights of Ethics Research (Journal of Accountancy, June 1, 2014)
8 Ways CPAs Violate the AICPA's Ethics Requirements (AccountingWeb, July 19, 2012)
To Amend or Not? (Disclosures, July/August 2013)

Virginia Rules and Regulations

The Legal Base for Virginia CPAs (PDF)
Virginia Board of Accountancy (VBOA) Disciplinary Process
VBOA Active — CPE Exempt Status (Video)
VBOA Policies
Virginia Accounting Regulations

Independence

AICPA Guide for Complying With Rules 102–505 (PDF) 
AICPA Plain English Guide to Independence (PDF) (PDF)
AICPA Private Company Practice Section (PCPS) Independence Toolkit
AICPA Frequently Asked Questions: Nonattest Services (Hosting) (PDF)

Ethics for Volunteers

Providing Volunteer Services as a Virginia CPA (PDF)
When to Report an Unqualified Treasurer (Disclosures, January/February 2013)

Documentation and Records

Documentation Requirements: Organization, Workflow and Retention (PDF)
A Client Wants Their Records. What Do You Give Them? (Disclosures, September/October 2013)

Creating a Code of Ethics

Suggested Guidelines for Writing a Code of Ethics/Conduct (Deloitte) (PDF)
How to Write a Code of Ethics (Inc.)

Ethics Links

Virginia Board of Accountancy
Virginia Regulatory Town Hall

Past Ethics Courses