Vscpa ethics online dating
The Virginia-Specific Ethics Course must be completed no later than January 31 to meet the requirement for the previous calendar-year.Licensees will not be granted CPE credit for completing a Virginia-Specific Ethics Course from a non-approved sponsor/provider.Pursuant to § 54.1-4409.2, and § 54.1-4413.2, Code of Virginia, an individual who applies for an initial license, holds a Virginia individual CPA license, or applies to have their license reinstated is required to obtain CPE.Requirements for CPE are found in Board Regulation 18VAC5-22-90.The VBOA accepts CPE obtained through a variety of forums, providing that the licensee is able to demonstrate that learning objectives were met.The VBOA does not currently require licensees to obtain CPE from specific or approved sponsors (except for the Virginia-Specific Ethics Course).Requirements for attest or compilation services provided by individuals who release or authorize the release of reports are found in Board Regulation 18VAC5-22-140.
Sponsors not pre-approved annually by VBOA staff will not be recognized as an acceptable Virginia-Specific Ethics Course provider.The VBOA recognizes that 50 minutes of CPE participation equals 1 hour of CPE credit.One semester hour of credit for courses at an accredited institution constitutes 15 hours of CPE and 1 quarter-hour of credit constitutes 10 hours of CPE.CPE requirements may be adjusted depending upon when a Virginia CPA begins or ceases to provide services to the public or to or on behalf of an employer in accordance with Board Regulation 18VAC5-22-90. Licensees who do not provide services to the public or to or on behalf of an employer must apply for the Active – CPE Exempt status and if not approved, must still comply with CPE requirements.Board regulation 18VAC5-22-90 requires licensees who resume providing services to the public or to or on behalf of an employer must first obtain at least 120 hours of CPE prior to providing those services.
Back to top The VBOA uses a rolling three calendar-year period to determine CPE compliance.