You are applying to become an approved provider of a 2024 ethics course satisfying the VBOA CPE requirements.
According to VBOA regulation 18VAC5-22-90, CPAs must take an ethics course of at least two hours annually for CPE. All approved courses must include the official VBOA Ethics Segment video (obtained from boa@boa.virginia.gov) before any provider-crafted content.
Provider-crafted content must amount to at least 90 minutes. The 2024 VBOA Segment video is approximately 18 minutes. As a reminder, 50 minutes of a course equates to one hour of CPE credit.
Providers creating multiple courses must have each course approved by the VBOA before sharing with CPAs.
The provider-crafted content and course must focus on ethics themes and topics.
Some examples of course topics may include, but are not limited to:
- Regulatory ethics
- Professional conduct and ethics
- Ethics in the real world
- Ethics in tax practice
- Behavioral ethics
- Governmental ethics
- Ethics of industry professionals/CPAs
