2026 Virginia-Approved General Business Ethics 2.0 CPE

Course Duration: 2.0 Hours

Course Rating:

Course Enrollments: 20 Enrolled

Mode of Delivery: On-Demand

Course Level: Basic

Study Area: Behavioral Ethics

Unethical behavior can ruin professional careers, and could result in fines, penalties, or even a loss of licensure. This course focuses on the risks faced by those that work in either public accounting or industry.

Course Highlights:

Introduction to the concept of ethics
Examples of handling moral dilemmas in business
The importance of ethics in an entity’s control environment
Steps in making more ethical decisions
Role of the AICPA in monitoring ethical behavior

Designed for: Public and industry accountants at all levels interested in general ethics

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 foundation of ethical behavior.
Recognize and recall moral and ethical dilemmas faced in day-to-day situations.
Identify important principles underlying ethical decision-making in today’s environment.

Last updated/reviewed: February 10, 2026

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Jennifer Louis

CPA, President of Emergent Solutions Group LLC

Progress

INTRODUCTION AND OVERVIEW

Learning Objectives 13:14
Introduction to the Concept of Ethics 12:15
Business Ethics Principles 11:50
Focus on AI and Technology 19:02
Focus on the Importance of Integrity 8:17
The Importance of Company Ethics 11:56
Applying Kolbergs Theory of Moral Development 14:10
Steps for Making More Ethical Decisions 4:56
Role of the AICPA 6:12