Ethics for Virginia CPAs 2020 (Currently Unavailable)
Author: Douglas E. Ziegenfuss
| CPE Credit: |
2 hours for CPAs |
This is the seventeenth year that this two-hour ethics course has been required of Virginia CPAs. This years' version aims to allow attendees to: recognize professional standards that guide Virginia licensed CPAs; know what professional skepticism and professional judgment are and the difference between the two; understand the three factors of the fraud triangle and how they help explain why fraud occurs and can be prevented; and use various ethical decision-making models to address real life ethical situations. This course must be completed by January 31, 2021.
This course is excluded from all subscription packages.
Publication Date: April 2020
Designed For
Virginia CPAs
Topics Covered
- Enforcement Statistics
- Virginia Regulatory Update
- Code Of Professional Conduct Update
- Key Concepts:Professional Skepticism and Judgement
- Ethical Decision”making Models
- Case Studies
- Speaking Out On Social Media
Learning Objectives
- Recognize updates and changes to statutes, regulations and policies to which Virginia CPAs must adhere
- Differentiate between what professional skepticism and professional judgment are
- Describe the three factors of the fraud triangle and how they help explain why fraud occurs and can be prevented
- Identify various ethical decision-making models to address real life ethical situations
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
Basic understanding of professional ethics
Advance Preparation
None
