Accounting Ethics 2026 (VBOA-Approved)
Overview
This engaging and practical Virginia Board of Accountancy (VBOA)-approved ethics course explores the evolving ethical landscape for CPAs through the lens of risk management. Participants will examine core principles of the AICPA Code of Professional Conduct alongside real-world scenarios that challenge professional judgment, independence and integrity.
Moving beyond rule-based compliance, this course introduces the concept of “active ethics,” a proactive approach to ethical decision-making grounded in professional responsibility, moral judgment and public trust. Through case studies involving audits, tax engagements, client relationships and emerging practice risks, attendees will gain tools to navigate complex ethical dilemmas with confidence.
The course also highlights current regulatory developments, including updates to tax standards and Treasury Circular 230, and addresses common risk areas such as conflicts of interest, independence threats, confidentiality and client pressures.
Designed for CPAs in public practice and industry, this course blends technical guidance with practical insights to help professionals protect themselves, their firms and the public they serve.
Please note:
- After registering, you will receive a separate email with instructions on how to access the course. You will also be able to access via MyCPE.
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
- Professional standards and guidelines.
- Ethical challenges and scenarios.
- Professional skepticism and risk management.
Prerequisites
None
Designed For
Licensed CPAs.
Objectives
- Differentiate between rule-based ethics and “active ethics” and apply proactive ethical decision-making frameworks in professional situations.
- Recognize common threats to independence and objectivity, including self-interest, familiarity, intimidation and self-review threats, and determine appropriate safeguards.
- Evaluate ethical dilemmas using real-world scenarios, including audit issues, aggressive tax positions, client misconduct and conflicts of interest.
- Assess risk management implications of ethical decisions, including potential legal exposure, client disputes and reputational risk.
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.
Notice
Delivery Method: Goup Internet-based
Leader(s):
Leader Bios
Duncan Will, Accounting and Auditing Loss Preventi, CAMICO Mutual Insurance Company
Duncan Will, CPA/ABV/CFF, CFE, leverages his more than 40 years of experience in accounting, including public accounting, forensic accounting, consulting and audit and tax compliance, to deliver to policyholders the high-touch, high-quality CAMICO experience. He works closely with the Loss Prevention Specialists to manage the department’s efforts to deliver policyholder service. Duncan’s specialties are accounting and auditing and business valuation-related risk management. He advises policyholders through the CAMICO Loss Prevention Hotline, speaks to CPA groups, and writes articles on a wide range of accounting risk management and ethics topics. Topics of particular interest include complying with the AICPA’s Statements on Standards for Accounting and Review Services, doubts about an entity’s ability to continue as a going concern, cyber-security, and serving clients in the cannabis industry.
Duncan began his accounting career in 1979 as a staff accountant in the Washington, D.C. area and spent most of his public accounting career in California and Florida. He earned a Bachelor of Science in accounting from the University of Maryland and is Accredited in Business Valuation and Certified in Financial Forensics. A Certified Fraud Examiner, Duncan is an active member of the Association of Certified Fraud Examiners; has supplemented his education with college courses at the University of Baltimore, Golden Gate University, and Florida Atlantic University; and welcomes opportunities to expand his knowledge over a broad spectrum of accounting-related curricula.
Non-Member Price $62.00
Member Price $62.00