Government Ethics: Theory & 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.
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
Prerequisites
None
Designed For
All accounting/auditing professionals
Objectives
- Identify independence requirements under the Yellow Book
- Recognize ethical principles applicable to governmental auditors under Government Auditing Standards (GAGAS)
Preparation
None
Notice
This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).
Leader(s):
Leader Bios
Alexandria Romero, Galasso Learning Solutions LLC
With nearly two decades of expertise in governmental and nonprofit accounting, Alex helps facilitate the development of governmental training programs for Galasso Learning Solutions. Her engaging presentation style, passion for connecting with attendees, and ability to make complex topics accessible have made her a sought-after educator in the field. Prior to joining GLS, Alex worked for several governmental entities, served as an auditor for a public accounting firm, and earned both a Bachelor’s and Master’s degree in Accounting from Colorado State University. Her contributions to the accounting field have been widely recognized, including being named one of the Top 50 Women in Accounting (2022, 2023) and receiving the AICPA’s Outstanding Young CPA Award in 2022. Alex serves on AICPA Council and is a member of the Governmental Performance Accountability Committee. She previously served on the Emerging Professional Initiative Committee of the AICPA. She is currently serving as the Vice President of the Educational Foundation Board of Trustees for the Colorado Society of CPAs and is a member of their Young Professional Council. Alex loves Disney and running so in January 2024, she completed the 48.6 mile Dopey Challenge at Walt Disney World!
Non-Member Price $119.00
Member Price $89.00