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2006 Ethics CPE Course Outline

Available in PDF Format

• Updates on current ethics and regulatory developments (15 - 25 minutes*):
  • Virginia Board of Accountancy (BOA)
    • Practice without a current license
      • Checking BOA website for license expiration date
    • BOA disciplinary process*
    • Importance of resolving issues with clients and others
      • Complaint remains on CPA’s record permanently
    • Handouts of actual BOA enforcement cases**
  • AICPA Professional Ethics Executive Committee (PEEC)
    (CPE providers should ensure that topics presented cover all recent significant PEEC activity.)
• Core Content (75 - 90 minutes*)
  (These topics should be covered by referring to relevant BOA regulations and AICPA Code of Professional Conduct sections. Practical situations and potential solutions must be included and illustrated with short scenarios or simulations.)
  • Due Professional Care – BOA regulation 18 VAC 5-21-120 F and Article V and Rule 201 of the AICPA Code of Professional Conduct
  • Integrity and Objectivity – BOA regulation 18 VAC 5-21-120 C and Article III and Rule 102 of the AICPA Code of Professional Conduct
  • Independence – BOA regulation 18 VAC 5-21-120 D and Article IV and Rule 101 of the AICPA Code of Professional Conduct
  • Acts Discreditable – BOA regulation 18 VAC 5-21-120 M and Article 1 and Rule 501 of the AICPA Code of Professional Conduct
• Process for ethical decision making (5 minutes*)
  (A handout should be provided.)

* Time allocations are suggestions only. Times allocated to the Core Content subjects may vary depending on the appropriate emphasis for the target audience (e.g., CPAs in public practice versus CPAs in private industry).

** Available to CPE providers by contacting the Virginia Board of Accountancy Office at 804-367-8505.

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