Government Ethics: Theory and Application

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.

Objectives

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

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

Designed For

All accounting/auditing professionals

Prerequisites

None

Preparation

None

Notice

Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.