This training has been created to help you meet the Virginia Board of Accountancy’s (VBOA) annual 2-hour (100-minute) CPE requirement for 2025. 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.