Virgin Islands CPA Ethics Exam Requirements
In the Virgin Islands, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. Instead, ethics content is addressed through the Uniform CPA Examination and local regulatory requirements, which include a Regulatory component covering territory-specific laws and professional responsibilities.
However, licensed CPAs in the Virgin Islands must complete 4 hours of ethics-related Continuing Professional Education (CPE) each year as part of their ongoing CPE obligations. These ethics courses are designed to reinforce an understanding of current ethical standards, territorial regulations, and professional conduct applicable to the accounting profession.
This approach emphasizes the Virgin Islands’ commitment to ethical awareness and compliance by ensuring that CPAs stay consistently educated about both national and local professional standards throughout their careers.
For more details, click here to visit the Virgin Islands Board of Public Accountancy or email the Department of Licensing and Consumer Affairs at accountancy@dcla.vi.gov. Applicants may also call the Board at (340) 713-3522.