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Professional Ethics

The Virginia Board of Accountancy (VBOA) 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 Executive Assistant Julie Chamberlain at [email protected] or (804) 612-9405.

Ethics inquiries

Members of the VSCPA Professional Ethics Committee are available to answer questions regarding ethical standards, the AICPA Code of Professional Conduct or possible complaints. The Committee is composed of VSCPA members who volunteer their time to serve.

Disciplinary actions

Disciplinary actions against VSCPA members taken in response to ethics complaints. Expulsions are listed for seven years, while suspensions are listed for the duration of the suspension, plus one year.

How to file a complaint

Ethics complaints against VSCPA members must be submitted via mail, email or fax. Click the link below for a complaint form and more information.


Other information

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

VSCPA Ethics Frequently Asked Questions

AICPA Professional Ethics Division 

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.