2025 Virginia - Approved Yellow Book Ethics 2 CPE

Government Auditing Standards (or Yellow Book) has a unique perspective on ethics and transparency due to accountability owed to taxpayers, oversight bodies, and others. This course discusses the foundational principles in the current Yellow Book relevant to independence.

NOTE: After completing the course, please fill the required "2025 Virginia-Approved Evaluation Form" provided in supporting material and submit by sending to (support@illumeo.com).

Reference:
https://boa.virginia.gov/individual-cpas/cpe/vboa-approved-ethics-course/ethics-course-evaluation/

Highlights:

• Overview of when Yellow Book applies
• Focus on ethical principles within Yellow Book
• Listing of Yellow Book independence rules, including when providing both audit and nonaudit services
• Ensuring adequate documentation of significant ethical considerations and conclusions

Designed for: Anyone interested in the Yellow Book compliance requirements.

Prerequisites

No advanced preparation or prerequisites are required for this course.

Learning Objective

• Recognize the foundational ethical principles contained in the Yellow Book.
• Identify and list the independence requirements, including when performing both audit and nonaudit services.

Last updated/reviewed: January 27, 2025