This course starts with the 2024 Ethics Update from the VBOA. We continue by reviewing the important ethics concepts addressed in the 2018 Yellow Book including the public interest, integrity, objectivity, and professional behavior. This course will review the key concepts and their application to auditors in a governmental environment. We’ll also review changes to the independence standards in the 2018 Revision and ethical principles in GAGAS. 

Agenda / Table of Contents:

• 2024 VBOA Update (pg 5)
• 2018 Yellow Book Ethics Update (pg 7) 

2024 VBOA-approved ethics course. This course can be taken to meet the 2024 ethics requirement in Virginia and is valid until January 31, 2025.