Description
This training has been created to help you meet the Virginia Board of Accountancy’s (VBOA) annual 2-hour (100-minute) CPE requirement for 2020. Section 18VAC5-22-90 of the VBOA’s regulations requires that all Virginia CPAs subject to continuing professional education must take an annual 2-hour ethics course acceptable to the VBOA. Each year, the VBOA provides an outline of topics to be included.
Learning Objectives
- Distinguish the American Institute of CPAs (AICPA) Code Professional of Conduct and how it relates to enforcement cases
- Identify changes to the volunteerism guidelines for CPAs in Virginia
- Recognize rules and regulations that guide the profession in the state of Virginia
- Analyze the difference between professional skepticism and professional judgment
- Identify different ethical decision-making models
- Apply decision-making models to come to informed decisions during ethical dilemmas
Major Topics
- Ethical decision-making
- Procedures for ethical decision-making
- AICPA conceptual frameworks for CPAs in public practice and industry
- PLUS Ethical Decision-Making Model
- Services to the public beyond vocation
- Volunteerism
- Firm registration
- Update on rules and regulations
- Single license renewal date for all licensees
- CPE requirements
- Discuss requirements for the Active — CPE Exempt status
- Staying on the ethical course
- Ownership of work papers
- Unbiased data reporting
- Ethical verbal and nonverbal communication
- Fraud and the dangers of social media
Provider
Business Learning Institute
Professional Area of Focus
T Shaped Professional Leadership
Who Should Attend
Licensed CPAs and individuals working in the accounting profession
Instructor(s)
Jennifer Louis
