2025 Recorded Course Catalog

Stay ahead of the curve with this comprehensive ethics update, focusing on the latest developments from the AICPA’s Professional Ethics Executive Committee (PEEC). The PEEC has been active recently, issuing new guidance and updating existing rules. In this session, we’ll explore the most impactful changes, including updates on fees, recruiting, CPE, and NOCLAR (noncompliance with laws and regulations). CPAs in both industry and public accounting will gain the insights needed to stay compliant in an evolving regulatory environment. We’ll also provide a peek at key projects PEEC is expected to finalize soon, ensuring you’re prepared for what’s next. Upon completing this course, a learner will be able to:

• Identify the impact of recently issued ethics interpretations on independence
• Recognize changes to ethics standards issued by PEEC
• Identify proposed changes to ethics requirements

Stay ahead of the curve with this VBOA-approved ethics course designed to meet Virginia's ethics requirements while keeping you informed on the latest developments at the AICPA. The Professional Ethics Executive Committee (PEEC) has been active recently, issuing new guidance and updating existing rules. In this session, we’ll explore the most impactful changes, including updates on fees, recruiting, CPE, and NOCLAR (noncompliance with laws and regulations). CPAs in both industry and public accounting will gain the insights needed to stay compliant in an evolving regulatory environment. We’ll also provide a sneak peek at key projects PEEC is expected to finalize soon, ensuring you’re prepared for what’s next. Upon completing this course, a learner will be able to:

• Identify the impact of recently issued ethics interpretations on independence
• Recognize changes to ethics standards issued by PEEC
• Identify proposed changes to ethics requirements

This course is designed to meet the four-hour ethics CPE requirements mandated by the state law in which the course is offered. We'll start the session with a review of key areas of the Arizona Administrative Rules for CPE and Professional Conduct. Then we'll review the key Arizona Revised Statutes relating to licensing and registration. We'll then transition to the AICPA ethics standards as the Professional Ethics Executive Committee (PEEC) of the AICPA has been very busy issuing new and updating existing ethics rules. This course will provide an overview of ethics rules that are recently issued and soon to be effective. CPAs in both industry and public accounting need to know these to be compliant. Upon completing this course, learners will be able to:

• Recall the impact of interpretations issued by PEEC
• Identify changes to the independence standards
• Recall state laws, regulations, and rules regarding the practice of public accounting

Although Oregon no longer mandates an Oregon-specific ethics course for annual CPA license renewal, understanding the rules CPAs must follow remains essential. This course provides a comprehensive review of the Oregon Administrative Rules (OAR) and Oregon Revised Statutes (ORS) that directly affect Oregon CPAs. Additionally, we’ll explore recent updates to the AICPA Code of Professional Conduct, ensuring you stay informed about the latest developments in ethics and independence standards. Equip yourself with the knowledge to navigate these critical rules and maintain the highest professional standards. Upon completing this course, learners will be able to:

• Recall OAR and ORS rules impacting CPAs
• Describe changes to the AICPA Code of Professional Conduct

Oregon may no longer require a specific ethics course for annual CPA license renewal, but understanding the rules governing the profession is still essential. This course provides a thorough review of the Oregon Administrative Rules (OAR) and Oregon Revised Statutes (ORS) that directly impact Oregon CPAs, equipping you with the knowledge to stay compliant and uphold professional standards. Upon completing this course, learners will be able to:

• Recall OAR and ORS rules impacting CPAs

Maintaining independence and adhering to strict ethical standards are essential for professionals in governmental auditing. The Government Accountability Office’s (GAO) Yellow Book sets the benchmark for ethics and independence in this field, forming the foundation of professional compliance. This course provides a focused review of key principles and independence requirements, equipping participants with the tools to identify and mitigate common risks of noncompliance. Through practical guidance and real-world examples, attendees will learn to uphold the highest ethical standards and ensure independence in governmental auditing. Upon completion of this course, a learner will be able to:

• Identify threats to independence
• Recall safeguards that can be used to reduce threats to an acceptable level

As a VBOA-approved ethics course, this training begins with the 2025 VBOA Ethics Updates. From there, we will delve into the ethical principles outlined in the Yellow Book, including serving the public interest, maintaining integrity, objectivity, and professional behavior. Practical applications of these ethical principles will be discussed, including strategies for adhering to independence standards, maintaining objectivity, and avoiding conflicts of interest. Gain valuable insights to support unbiased, professional audits while reinforcing your commitment to ethical practices in governmental auditing. Upon completion of this course, a learner will be able to:

• Identify independence rules in Yellow Book
• Recognize the ethical principles in GAGAS

CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application. We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation. Upon completing this course, learners will be able to:

• Identify types of controls
• Recall information on control best practices

Understanding independence is essential for CPAs providing Client Advisory and Accounting Services (CAAS) to attest clients. This course provides a comprehensive overview of the AICPA Code of Professional Conduct, focusing on the guidelines for maintaining independence while delivering CAAS. We’ll review the overall independence process and its application to CAAS engagements, followed by an in-depth exploration of specific services, including reconciliations, accounting standard implementation, information system services, bookkeeping, hosting, and payroll services. Attendees will gain clarity on what services are permissible and how to navigate potential independence issues to remain compliant and uphold professional standards. Upon completing this course, a learner will be able to:

• Identify CAAS services that can impair independence
• Recognize threats and safeguards to independence due to CAAS engagements

This course is designed to equip CPAs in New York with a comprehensive understanding of the laws, regulations, and ethical standards that govern their profession. Beginning with an in-depth review of New York State Education Law, Article 149, and the corresponding Rules of the Board of Regents and Regulations of the Commissioner of Education, the course ensures CPAs are up-to-date on state-specific requirements. Following this, we will explore the latest updates and forthcoming changes from the AICPA's Professional Ethics Executive Committee (PEEC), ensuring compliance with evolving ethical standards in both industry and public accounting. This course fulfills the New York-specific ethics requirement. New York Sponsor #003030 Upon completing this course, learners will be able to:

• Recall the NYS Ethics requirements applicable to CPAs and PAs
• Recall the impact of interpretations issued by PEEC
• Identify changes to the independence standards

This course is designed to equip CPAs in New York, working in a governmental environment, with a comprehensive understanding of the laws, regulations, and ethical standards that govern their profession. We begin with an in-depth review of New York State Education Law, Article 149, along with the Rules of the Board of Regents and Regulations of the Commissioner of Education, ensuring CPAs are up-to-date on state-specific requirements. The course then transitions to an exploration of ethics concepts in the 2018 Yellow Book, covering critical areas such as public interest, integrity, objectivity, and professional behavior. This course fulfills the New York-specific ethics requirement. New York Sponsor #003030 Upon completing this course, learners will be able to:

• Recall the NYS Ethics requirements applicable to CPAs and PAs
• Recognize the ethical principles in GAGAS

The AICPA is buzzing with activity in 2025, and this course will ensure you stay ahead of the curve. We’ll begin by exploring the new quality management standards which will be effect this year and their impact on practice management. From there, we’ll dive into the latest ethics standards, recent SSARS updates, and changes to the Peer Review Program driven by quality management requirements. To round out the session, we’ll examine common deficiencies in employee benefit plan (EBP) audits and highlight the initiatives of the National Pipeline Advisory Group to address the talent pipeline challenge. Don’t miss this comprehensive overview of what’s happening at the AICPA! Upon completing this course, a learner will be able to:

• Identify the components of quality management
• Identify the impact of recently issued ethics interpretations on independence
• Recall deficiencies identified by the DOL for EBP audits
• Recognize changes to the peer review process
• Identify the recommendations made by the NPAG to improve the accounting pipeline
• Recall key projects of the Auditing Standards Board
• Recognize the impact of recent standard setting on the applicability of AR-70

  Qualifications:  YB24 (1.5 Credits); YB56 (1 Credit)

The Yellow Book outlines essential ethical principles for governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits. Upon completion of this course, a learner will be able to:

• Identify independence rules in Yellow Book
• Recognize the ethical principles in GAGAS