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Virginia-Specific Ethics Course

Ethics 2021 change

Beginning on Feb. 1, 2021, the new ethics format will allow CPAs to take a variety of different courses and topics to meet the CPE ethics requirement, as long as it is taken from a VBOA-approved provider.

The two-hour annual CPE requirement will remain the same. All licensees (excluding those approved for the Inactive status) will still complete a VBOA-approved ethics course that complies with VBOA regulation 18VAC5-22-90.

However, 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 2021 VBOA Segment. The 2021 VBOA Segment is a 12-minute video that must be added to all approved ethics courses.

The provider application for the 2021 VBOA-approved ethics course is now available online, along with frequently asked questions about the new ethics format.

The VBOA requires that all licensees (excluding those approved for the Inactive status) complete on an annual basis a Virginia-Specific Ethics Course that complies with VBOA regulation 18VAC5-22-90

The two-hour Virginia-Specific Ethics Course is a separate and distinct annual requirement from the one-time American Institute of Certified Public Accountants ethics course needed for initial licensure.

The VBOA has contracted with the Virginia Society of CPAs as the only provider of the Virginia-Specific Ethics Course content/material.

The course must be instructor-led but may be presented in a variety of different formats including, but not limited to, live seminars, conference sessions, online self-study presented by an instructor, live webcast and webcast replays, on-demand webcast and in-house training.

It is the responsibility of the licensee to ensure that the Virginia-Specific Ethics Course taken is in compliance. The Virginia-Specific Ethics Course must be completed no later than January 31 to meet the requirement for the previous calendar-year. Licensees will not be granted CPE credit for completing a Virginia-Specific Ethics Course from a non-approved sponsor/provider.


All sponsors of the Virginia-Specific Ethics Course must be pre-approved annually by VBOA staff before offering the course to CPAs.

Sponsors must also:

  • Obtain the course contents/materials from the VSCPA
  • Be listed on the VBOA’s website as an approved sponsor of this course
  • Submit all participant comments to the VBOA within 60 days of receipt

Sponsors will be required to demonstrate their compliance with the VBOA’s policy on content/material and instructor requirements prior to approval. Sponsors not pre-approved annually by VBOA staff will not be recognized as an acceptable Virginia-Specific Ethics Course provider.


Beginning in 2020, all instructors of the Virginia-Specific Ethics Course must be pre-approved by VBOA staff before teaching the course.

Instructors must also:

  • Review all instruction materials, including the instructor manual, before instructing the 2020 course
  • Be listed on the VBOA’s website as an approved instructor of the course