2026 Virginia-Approved Yellow Book Ethics 2.0 CPE

Course Duration: 2.0 Hours

Course Rating:

Course Enrollments: 4 Enrolled

Mode of Delivery: On-Demand

Course Level: Basic

Study Area: Behavioral Ethics

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 will discuss the foundational principles in the current Yellow Book relevant to independence.

Course 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

NOTE: This course is approved by the Virginia Board of Accountancy (VBOA) to satisfy the Virginia specific ethics requirement. After completing the course, please fill the required "2026 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/

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: February 03, 2026

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Jennifer Louis

CPA, President of Emergent Solutions Group LLC

Progress

INTRODUCTION AND OVERVIEW

An Overview and Learning Objectives 13:18
Introduction to Yellow Book 12:06
Focus on Ethics and Independence 11:16
Clarifications in 2018 Yellow Book 3:42
Focus on Independence 19:56
Focus on Non Audit Services 13:38
Focus on Expressly Prohibited Services 6:46
Documentation 9:00
Other Matters 15:04