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Home > Individual CPAs > CPE > VBOA-approved ethics course

VBOA-approved ethics course

CPAs are able to take a variety of different courses and topics to meet the annual CPE ethics requirement, as long as it is taken from a VBOA-approved provider.

All licensees (excluding those approved for the Inactive status) will complete a VBOA-approved ethics course of at least two hours that complies with VBOA regulation 18VAC5-22-90. 

CPAs will have a choice of the ethics course they can take to meet the two-hour ethics course CPE requirement. CPAs can take an ethics course that is specific to their line of work or something they prefer.

Every ethics course must be pre-approved by the VBOA and include the VBOA Segment video added to all approved ethics courses.

The VBOA will continue to approve all providers and courses ahead of time and it will be the CPA’s responsibility to choose an ethics course from a VBOA-approved provider. Providers must submit their ethics course with the VBOA Segment for approval by submitting their course and approval request to the VBOA.  Only approved courses will meet the Virginia ethics requirement.

This format will allow providers to create a course of their choosing. However, the backbone of the course must be focused on ethics but can be presented in a variety of ways and topics.

It is the CPA’s responsibility to ensure the course is a VBOA-approved ethics course. 


Please note: The VBOA does not require Virginia licensees to gain CPE from NASBA-approved providers; however, we encourage all providers to follow and be aware of NASBA CPE provider standards.

Ethics providers

To become a provider of the 2024 course, there are two rounds to the application process.

  1. First, complete the VBOA-approved ethics course provider application and agreement and include all required files/attachments. We will review the submission and notify you via email whether or not you have been approved to move to the second round. As part of the first-round approval, we will provide the VBOA video segment and written script. The segment must be integrated into the beginning of the ethics course.
  2. Second, to make sure the VBOA segment is integrated into the beginning of the course properly, you will need to send us the entire course in the format it will be presented to course participants (using a second-round application form included in the first-round approval email). The VBOA will quickly review the entire course to verify the VBOA segment is correctly placed at the beginning of the course. We will send notification via email once the course has been officially approved as a VBOA-approved ethics course. Course and contact information will be added to our list of approved providers.