This training has been created to help you meet the Virginia Board of Accountancy’s (VBOA) annual 2-hour (100-minute) CPE requirement for 2019. Section 18VAC5-22-90 of the Virginia Board of Accountancy’s regulations requires that all Virginia CPAs subject to continuing professional education must take an annual 2-hour ethics course acceptable to the VBOA.
Learning Objectives
Identify the AICPA and PLUS models for ethical decision-making
Clarify ways to provide acceptable service to the public beyond their vocation while complying with rules and regulations
Developed using the VBOA’s outline as the course framework, attendees will be able to accomplish the following objectives:
Recognize rules and regulations that guide the profession in the state of Virginia
Isolate critical steps for charting an ethical course that is acceptable to the profession
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
Virginia Society of CPAs
Course Level
Update
Professional Area of Focus
T Shaped Professional Leadership
CPE Field of Study
Regulatory Ethics
2.0
Who Should Attend
Licensed CPAs and individuals working in the accounting profession
