Every CPA must comply with the AICPA’s Code of Professional Conduct, which is a hallmark of the CPA designation. CPAs in public practice must overcome higher barriers, such as when attest service providers must also retain independence. This course provides an overview of the core principles from which the CPA profession is built upon.

NOTE:
This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement. After completing the course, please fill the required "Ethics Course 2023 Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).

Reference:
https://boa.virginia.gov/individual-cpas/cpe/vboa-approved-ethics-course/ethics-course-evaluation/

Course Highlights:

  • Core principles of the AICPA’s Code of Professional Conduct applicable to all CPAs, including conflicts of interest, preparing and reporting information, competence, confidential information, and more
  • The importance of maintaining independence for CPAs in public practice, especially when also performing nonattest services for the attest client
Learning Objectives
  • Discover and describe core principles underlying the AICPA’s Code of Professional Conduct that apply to both CPAs in public practice and industry.
  • Explore and explain common ethical dilemmas faced by all CPAs and how they can be safeguarded to an acceptable level.
Last updated/reviewed: August 23, 2023
8 Reviews (38 ratings)

Reviews

5
Member's Profile
Most of the Va. ethics courses I have taken are fairly dry. Jennifer Louis is a good instructor. She makes the course very easy to follow and entertaining. She covers the essential parts and provides real-life examples (with puns, if you don't mind puns) at the end.
4
Anonymous Author
I liked the application to real life scenarios. Any CPA, no matter what his/her role in society, would benefit from this course as a person. I was surprisd by this course being easier to folllow than prior courses in ethics.
5
Member's Profile
The presenter did an extraordinary job of making ethics clear when she stated that you can change jobs (if you are asked to do something unethical), but you cant change your reputation.
5
Member's Profile
Interesting. Enjoyable. Good content. Provided info that i needed to know to help elevate my understanding of ethical behavior.
5
Anonymous Author
The course provides very useful insights on ethics, using scenario cases, and presented in a very clear and concise manner.
4
Anonymous Author
Course was relevant, took the time it needed to take and had real life examples of ethical dilemmas.
4
Anonymous Author
This course was helpful in reminding me of the various scenarios that I may encounter as a CPA.
4
Member's Profile
Good course and content for meeting VA specific ethics requirements.
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.
This course is designed for: Any CPA who must comply with the AICPA Code of Professional Conduct.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Professional Ethical Considerations for CPAs - 2023 Virginia Approved17:22
  AICPA Code of Conduct7:10
  Principles of Professional Conduct7:18
  Independence Rules15:51
  Performing Non-attest Services for an Attest Client4:52
  Recent Significant Ethics Interpretations11:18
  Conflicts of Interest7:40
  Gifts and Entertainment17:24
  Competence and Client Information Rule8:57
  CPA Not in Public Practice or Business3:53
CONTINUOUS PLAY
  Professional Ethical Considerations for CPAs - 2023 Virginia Approved1:41:45
SUPPORTING MATERIAL
  Slides: Professional Ethical Considerations for CPAs - 2023 Virginia ApprovedPDF
  Professional Ethical Considerations for CPAs - 2023 Virginia Approved Glossary/ IndexPDF
  2023 Virginia Board of Accountancy SegmentPDF
  REQUIRED: Ethics Course 2023 Evaluation FormPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam