Change to ethics CPE requirement for all CPAs begins Feb. 1, 2021

Beginning on Feb. 1, 2021, a change to the Virginia ethics continuing professional education requirement takes effect.

The new ethics format allows Virginia CPAs to choose between a variety of different courses and topics to meet the CPE ethics requirement, as long as it is taken from a Virginia Board of Accountancy-approved provider.

The two-hour annual CPE requirement remains 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 CPE requirement. CPAs can take an ethics course that is specific to their line of work or something they prefer. Previously, there was only one Virginia-Specific Ethics Course offered each year and all Virginia licensed CPAs were required to take the same course.

Every 2021 ethics course and provider is pre-approved by the VBOA and includes the 2021 VBOA Segment. The 2021 VBOA Segment is a video added to all approved ethics courses. It will be the CPA’s responsibility to choose an ethics course from a VBOA-approved provider. Only approved courses will meet the 2021 Virginia ethics requirement.

CPAs can find ethics information, approved courses and providers on the VBOA website at

Courses will continue to be approved and posted on the VBOA website throughout 2021.
Please note: The VBOA does not require Virginia licensees to gain CPE from NASBA-approved providers; however, we encourage all providers to follow and be aware of NASBA CPE provider standards.
Ethics Providers
This new ethics format allows providers to create a course of their choosing. The backbone of the course must be focused on ethics but can be presented in a variety of ways on different topics. The provider application for the 2021 VBOA-approved ethics course is available online, along with frequently asked questions about the new ethics format.

If you have any questions about ethics in 2021, please contact the VBOA at or at (804) 482-8757.
9960 Mayland Drive, Suite 402 | Henrico, Virginia 23233
Phone: (804) 367-8505 | CPA Examination Services: (804) 367-1111
Fax: (804) 527-4409 | Fax (Enforcement/Complaints): (804) 527-4207

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