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, and professional behavior. The course emphasizes practical application of these principles, with focused discussion on independence requirements, maintaining objectivity, and identifying and avoiding conflicts of interest.

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

Highlights

2026 Virginia Board of Accountancy ethics updates
Virginia-specific ethics requirements for CPAs
Government Auditing Standards (Yellow Book) ethical principles
Public interest, integrity, objectivity, and professional behavior
Independence requirements in governmental audits
Identifying and avoiding conflicts of interest
Ethical decision-making in Yellow Book engagements

Prerequisites

None

Designed For

All accounting/auditing professionals

Objectives

Identify independence requirements under the Yellow Book
Recognize ethical principles applicable to governmental auditors under Government Auditing Standards (GAGAS)