Regulatory Ethics 2026 (VBOA-Approved)

Overview

The CPA profession in Virginia, like in many other states, is governed by a complex framework of laws, regulations and ethical standards. As a CPA, you are expected to adhere to these guidelines, maintain the highest level of professional integrity, and act in the public interest.

This Virginia Board of Accountancy (VBOA)-approved ethics course is designed to provide you with a comprehensive understanding of the regulatory and ethical landscape of the accounting profession in Virginia. We will explore the key principles of professional ethics, the role of the Virginia Board of Accountancy (VBOA), and the specific regulations that govern the practice of public accounting in the state.

• After registering, you will receive a separate email with instructions on how to access the course. 
• This course contains review questions and a final test to assess knowledge of course objectives. Successful completion of the final test is required to receive CPE credit. 
• This course has been approved by the VBOA to fulfill your 2026 ethics requirement.

Virginia Society of CPAs 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Highlights

• Laws and regulations governing the CPA profession.
• Code of Professional Conduct and ethical decision making.
• Maintaining licensure for individuals and firms.
• Enforcement.

Prerequisites

None

Designed For

Licensed CPAs.

Objectives

1. Explain differences between statutes, regulations, policies and ethics.
2. Apply ethical judgment using the AICPA Code of Professional Conduct.
3. Summarize rules governing the CPA profession in Virginia.
4. Identify CPE requirements needed to maintain your CPA license.

Preparation

None

System Requirements:
This course contains streaming video and audio. To ensure an optimal experience on your computer or mobile device, disable pop-up blockers in your internet browser. 

If you have any other questions, the VSCPA is happy to help! We're available Monday – Friday from 9 a.m. – 5 p.m. ET. Please call (800) 733-8272 or email cpe@vscpa.com.   

On-Demand Refund Policy:
VSCPA will refund your course fee if you have registered for an on-demand course and found it unsatisfactory, provided that you have not taken the Final Test and your refund request is submitted, within 30 days of registering for the course, by email addressed to cpe@vscpa.com or by calling (800) 733-8272. It is assumed that after 30 days, you are satisfied with the materials and service. For more information regarding refund, complaint, program cancellation or other policies, visit vscpa.com/CPEPolicies.

Notice

Delivery Method: QAS Self-Study