Cpe

ethiCALLY sPeAKinG >>

Being ‘present’ during CPe is about more than just attendance

By laura e. seal, Cpa

Learning in action: A group of attendees discusses the topic at hand at the 2015 VSCPA business & Industry Conference. education unless we are asked by the Virginia Board of Accountancy to prove ourselves.

When we decide which class to attend, we are investing both our time and our money. There are other parties involved, from the sponsors of the class to the presenter and other attendees.

it is extremely disrespectful to all involved if we are merely “present” in the class and not actively engaged in the presentation. it is extremely unethical if we sign in and leave immediately, but sign the attendance record in order to obtain all the credit for the class.

I am discouraged when I see participants who leave early and claim full credit for the class they signed up to take. How can we continue to maintain the public’s trust if we cannot be responsible to commit to a 50-minute CPE presentation?

Please don’t get me wrong. There is nothing wrong with taking a comfort break, stepping out to field an urgent telephone call or grab a drink or snack to reinvigorate ourselves. But how can we look ourselves in the mirror if we take a class and spend the entire time on an electronic device engaging in outside activities? And what kind of message are we sending to our peers and others if they witness our unethical behavior?

Let’s all take a step back in 2016 and re-evaluate exactly why we are taking classes and try to get more out of them. Instead of taking courses that merely fulfill a requirement, let’s choose to take classes that interest us more and push us professionally. n

becoming a CPA is a significant

milestone in the life of every accountant who completes the requirements for the credential. To help ensure that we remain competitive and keep up with the constantly expanding body of knowledge in our field, it is important for us to continue our professional development. By growing and enhancing our skills through continuing professional education (CPE), we are making an important investment in ourselves and our careers — increasing our value to our customers and the public.

In Virginia, we are required to earn 120 hours over a three-year period, which rolls continually. Every CPA is required to take a 2-hour Virginia-specific Ethics course annually. Those of us in public practice providing attest and/or compilation services are required to have 8 hours of accounting-related education annually.

Beyond the restrictions listed above, we are free to choose topics that interest us to either expand our knowledge base or to learn about something new. We are professionals who self-report our continuing

LAurA e. seAL, CPA, is the current chair of the VSCPA Ethics Committee. She is a partner of Fritz & Company, PC, in Fairfax. leseal@fritzandco.com connect.vscpa.com/LauraSeal