Ethics CPE requirement

Virginia: CPA ethics CPE requirement

Virginia Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
Ethics required
2 hours every 1 year(s)
Cycle notes
18VAC5-22-90: 120 hours per rolling 3 years, at least 20 per year 'including an ethics course of at least two hours, which conforms to the requirements prescribed by the board'; VBOA-approved Virginia-specific ethics course required annually (calendar-year course).
Field of study accepted
VBOA-approved Virginia-Specific Ethics course
Self-study permitted for ethics
Yes
Delivery notes
2026 provider application accepts Live seminars, Conference sessions, Online self-study, Live webcast, On-demand webcast, In-house training. The official VBOA Ethics Segment video (12:21) must run before any provider content; provider content must total at least 88 minutes.
Accepts National Registry sponsors
Yes
Board course approval required
Yes
Separate sponsor registration
No
Minimum passing score
70%
Notes
Fits the 2.0-credit product exactly but forces a yearly rebuild on the VBOA calendar. No fee is listed on the 2026 application page (course_approval_fee_usd=0 reflects 'none listed', not a confirmed zero). Older VBOA notices (2020) required VSCPA-sourced material and instructor pre-approval; the 2026 application does not state those, so verify at filing. Virginia participates in NASBA CPE Audit Service; VSCPA feeds records to it.
Sources
Verified
2026-09-09 (verified)

Courses for Virginia

No course is available for this jurisdiction yet.