Government Ethics: Theory & Application (VBOA Approved)

Overview

This Virginia Board of Accountancy-approved ethics course begins with the 2026 Virginia ethics updates required by the Virginia Board of Accountancy. The course then expands to examine the ethical principles established in Government Auditing Standards (Yellow Book) issued by the U.S. Government Accountability Office.

Participants will review core ethical principles applicable to governmental auditors, including serving the public interest, maintaining integrity, objectivity & professional behavior. The course emphasizes practical application of these principles, with focused discussion on independence requirements, maintaining objectivity & identifying & avoiding conflicts of interest.

Designed for auditors performing governmental & Yellow Book engagements, this course reinforces ethical decision-making & supports compliance with both Virginia-specific ethics requirements & broader professional standards governing governmental audits.

Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.