You are applying to become an approved provider of a 2025 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 through this application process) before any provider-crafted content.
The 2025 VBOA Segment video is 15 minutes and 41 seconds long. Provider-crafted content therefore must amount to at least 85 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
