CHIEF JUSTICE CARRICO
delivered the opinion of the Court.
Code § 22.1-257(A)(2), part of the compulsory school attendance law (Code §§ 22.1-254 to -269), provides that “[a] school board . . . [sjhall excuse from attendance at school any pupil who, together with his parents, by reason of bona fide religious training or belief, is conscientiously opposed to attendance at school.” On October 12, 1988, the School Board of Prince William County (the School Board or the Board) denied the application of F. Tracy Johnson and Kathleen Johnson (the Johnsons) for religious exemption from attendance at school for their two sons, Jelfrey, aged six, and Brandon, aged five.
Pursuant to Code § 22.1-87, the Johnsons filed a petition for judicial review. On January 16, 1990, the trial court sustained the action of the School Board, and we granted the Johnsons an appeal.
[385]*385Code § 22.1-254 provides that all children between the ages of five and seventeen shall attend school.1 Parents may satisfy the requirement of this Code section by sending their child to “a public school or ... a private, denominational or parochial school,” by having the child “taught by [an approved] tutor or teacher,” or by providing “for home instruction of [the] child as described in § 22.1-254.1.”
Code § 22.1-254.1 outlines the requirements for home instruction and provides that “[w]hen the requirements of this section have been satisfied, instruction of children by their parents in their home is an acceptable alternative form of education.”2 Subsection D of § 22.1-254.1 provides, however, that “[n]othing in this section shall prohibit a pupil and his parents from obtaining an excuse from school attendance by reason of bona fide religious training or belief pursuant to § 22.1-257 of this Code.”
As noted previously, Code § 22.1-257(A)(2) provides that a school board shall excuse from attendance at school “any pupil who, together with his parents, by reason of bona fide religious training or belief, is conscientiously opposed to attendance at school.” But “the term ‘bona fide religious training or belief does not include essentially political, sociological or philosophical views or a merely personal moral code.” Code § 22.1-257(C). Once it is [386]*386determined, however, that a child is entitled to a religious exemption under Code § 22.1-257, “[t]he provisions of [the compulsory school attendance law] shall not apply.” Code § 22.1-256(A)(4).
The parties to this appeal agree that the provisions of the compulsory school attendance law control the disposition of the case. In reaching a decision, therefore, we will not consider the First Amendment of the Constitution of the United States or art. I, § 16 of the Constitution of Virginia.
The Johnsons contend the trial court erred in refusing to find that the School Board exceeded its authority, acted arbitrarily and capriciously, and abused its discretion in denying their children religious exemption under Code § 22.1-257.3 The Johnsons argue that “[b]y virtue of the legislative policy embodied in § 22.1-257 (A)(2),” school boards in considering religious exemption claims may only inquire whether the beliefs of the claimants are religious in character and are bona fide.
Continuing, the Johnsons argue that, despite the limited inquiry permitted under the legislative policy embodied in Code § 22.1-257(A)(2), both the School Board and the trial court applied a two-pronged test. This test, the Johnsons maintain, improperly required them to show not only that their beliefs were religious in character and were bona fide but also that the beliefs could not be accommodated by the alternatives to public school attendance available under the compulsory school attendance law. Application of the second prong was erroneous, the Johnsons maintain, because parents who “home educate their children out of the religious convictions stated in [Code § 22.1-257] are not subject to government control” and, hence, cannot be required to prove that their “beliefs are violated by the . . . home school law.”
The School Board “never stated its reasons” for denying exemption, the Johnsons say, and this failure is itself evidence of arbitrariness;4 furthermore, any concerns the Board may have had about “the substantive education” of the Johnson children, while perhaps “entirely altruistic, [were] ultra vires nonetheless.” The Johnsons opine:
[387]*387The state legislature has not given local school boards general jurisdiction over the education of all children living within the school district. Children may attend unregulated private religious schools without the advice or consent of the public school board. Children may be home educated in an unregulated religious home education program as well. Particular school boards may wish it were not so, but the legislature has decided otherwise.
Hence, the Johnsons conclude, the sole test for determining entitlement to exemption under Code § 22.1-257 is whether those seeking exemption are conscientiously opposed to attendance at school by reason of bona fide religious training or belief.
We will agree with the Johnsons that the sole test is the bona fides of their religious beliefs.5 We will also agree that, in the trial court, the School Board’s counsel argued for the two-pronged test. Further, we will agree that the trial court held that the two-pronged test was applicable. We do not agree, however, that, in disposing of the Johnsons’ application for exemption, the School Board applied the two-pronged test. Rather, we think the record shows the contrary.
In the trial court, one of the points of discussion was an opinion of the Attorney General of Virginia, dated November 26, 1984, which stated that the two-pronged test was the appropriate standard for determining entitlement to religious exemption under Code § 22.1-257(A)(2).6 However, the record shows that one week before the School Board held a hearing on the Johnsons’ application, Robert W. Bendall, counsel for the school board staff, forwarded a report on the application to the division superinten[388]*388dent of schools.7 In his report, Bendall stated that he found “no statutory basis for the Attorney General’s opinion that a school board must determine whether statutory equivalence of public school attendance meet[s] the needs of parental religious objections.” Counsel stated further:
Accordingly, based upon the information obtained, I am of the opinion that the request of [the Johnsons] is purely religious, sincere and not based upon essential [ly] political, sociological or philosophical views nor merely a personal moral code. I would suggest that the Superintendent recommend to the School Board of Prince William County that it grant an exemption from compulsory attendance requirements to Jeffrey Johnson and Brandon Johnson, notwithstanding the Attorney General’s opinion which appears, in my opinion, to be in conflict with Section 22.1-254.1 of the Code of Virginia.
At the hearing on the Johnsons’ application, the School Board had the benefit of Bendall’s views on the law applicable to the case. More important, at the beginning of the hearing, the chairman made a statement consistent with those views:
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CHIEF JUSTICE CARRICO
delivered the opinion of the Court.
Code § 22.1-257(A)(2), part of the compulsory school attendance law (Code §§ 22.1-254 to -269), provides that “[a] school board . . . [sjhall excuse from attendance at school any pupil who, together with his parents, by reason of bona fide religious training or belief, is conscientiously opposed to attendance at school.” On October 12, 1988, the School Board of Prince William County (the School Board or the Board) denied the application of F. Tracy Johnson and Kathleen Johnson (the Johnsons) for religious exemption from attendance at school for their two sons, Jelfrey, aged six, and Brandon, aged five.
Pursuant to Code § 22.1-87, the Johnsons filed a petition for judicial review. On January 16, 1990, the trial court sustained the action of the School Board, and we granted the Johnsons an appeal.
[385]*385Code § 22.1-254 provides that all children between the ages of five and seventeen shall attend school.1 Parents may satisfy the requirement of this Code section by sending their child to “a public school or ... a private, denominational or parochial school,” by having the child “taught by [an approved] tutor or teacher,” or by providing “for home instruction of [the] child as described in § 22.1-254.1.”
Code § 22.1-254.1 outlines the requirements for home instruction and provides that “[w]hen the requirements of this section have been satisfied, instruction of children by their parents in their home is an acceptable alternative form of education.”2 Subsection D of § 22.1-254.1 provides, however, that “[n]othing in this section shall prohibit a pupil and his parents from obtaining an excuse from school attendance by reason of bona fide religious training or belief pursuant to § 22.1-257 of this Code.”
As noted previously, Code § 22.1-257(A)(2) provides that a school board shall excuse from attendance at school “any pupil who, together with his parents, by reason of bona fide religious training or belief, is conscientiously opposed to attendance at school.” But “the term ‘bona fide religious training or belief does not include essentially political, sociological or philosophical views or a merely personal moral code.” Code § 22.1-257(C). Once it is [386]*386determined, however, that a child is entitled to a religious exemption under Code § 22.1-257, “[t]he provisions of [the compulsory school attendance law] shall not apply.” Code § 22.1-256(A)(4).
The parties to this appeal agree that the provisions of the compulsory school attendance law control the disposition of the case. In reaching a decision, therefore, we will not consider the First Amendment of the Constitution of the United States or art. I, § 16 of the Constitution of Virginia.
The Johnsons contend the trial court erred in refusing to find that the School Board exceeded its authority, acted arbitrarily and capriciously, and abused its discretion in denying their children religious exemption under Code § 22.1-257.3 The Johnsons argue that “[b]y virtue of the legislative policy embodied in § 22.1-257 (A)(2),” school boards in considering religious exemption claims may only inquire whether the beliefs of the claimants are religious in character and are bona fide.
Continuing, the Johnsons argue that, despite the limited inquiry permitted under the legislative policy embodied in Code § 22.1-257(A)(2), both the School Board and the trial court applied a two-pronged test. This test, the Johnsons maintain, improperly required them to show not only that their beliefs were religious in character and were bona fide but also that the beliefs could not be accommodated by the alternatives to public school attendance available under the compulsory school attendance law. Application of the second prong was erroneous, the Johnsons maintain, because parents who “home educate their children out of the religious convictions stated in [Code § 22.1-257] are not subject to government control” and, hence, cannot be required to prove that their “beliefs are violated by the . . . home school law.”
The School Board “never stated its reasons” for denying exemption, the Johnsons say, and this failure is itself evidence of arbitrariness;4 furthermore, any concerns the Board may have had about “the substantive education” of the Johnson children, while perhaps “entirely altruistic, [were] ultra vires nonetheless.” The Johnsons opine:
[387]*387The state legislature has not given local school boards general jurisdiction over the education of all children living within the school district. Children may attend unregulated private religious schools without the advice or consent of the public school board. Children may be home educated in an unregulated religious home education program as well. Particular school boards may wish it were not so, but the legislature has decided otherwise.
Hence, the Johnsons conclude, the sole test for determining entitlement to exemption under Code § 22.1-257 is whether those seeking exemption are conscientiously opposed to attendance at school by reason of bona fide religious training or belief.
We will agree with the Johnsons that the sole test is the bona fides of their religious beliefs.5 We will also agree that, in the trial court, the School Board’s counsel argued for the two-pronged test. Further, we will agree that the trial court held that the two-pronged test was applicable. We do not agree, however, that, in disposing of the Johnsons’ application for exemption, the School Board applied the two-pronged test. Rather, we think the record shows the contrary.
In the trial court, one of the points of discussion was an opinion of the Attorney General of Virginia, dated November 26, 1984, which stated that the two-pronged test was the appropriate standard for determining entitlement to religious exemption under Code § 22.1-257(A)(2).6 However, the record shows that one week before the School Board held a hearing on the Johnsons’ application, Robert W. Bendall, counsel for the school board staff, forwarded a report on the application to the division superinten[388]*388dent of schools.7 In his report, Bendall stated that he found “no statutory basis for the Attorney General’s opinion that a school board must determine whether statutory equivalence of public school attendance meet[s] the needs of parental religious objections.” Counsel stated further:
Accordingly, based upon the information obtained, I am of the opinion that the request of [the Johnsons] is purely religious, sincere and not based upon essential [ly] political, sociological or philosophical views nor merely a personal moral code. I would suggest that the Superintendent recommend to the School Board of Prince William County that it grant an exemption from compulsory attendance requirements to Jeffrey Johnson and Brandon Johnson, notwithstanding the Attorney General’s opinion which appears, in my opinion, to be in conflict with Section 22.1-254.1 of the Code of Virginia.
At the hearing on the Johnsons’ application, the School Board had the benefit of Bendall’s views on the law applicable to the case. More important, at the beginning of the hearing, the chairman made a statement consistent with those views:
This hearing is being held at your request in order that you may ask the School Board to grant a religious exemption for your child or children. If granted, this action will remove your responsibility of having your child attend public schools in Prince William County. The law requires that the School Board determine whether or not your request is a bona fide religious request. If the School Board determines it is a bona fide religious request, we must grant your exemption. The purpose of the hearing this evening is to determine whether or not it is a bona fide religious request.
(Emphasis added.) In this statement, the chairman fixed the ground rules for the hearing in accordance with the “sole test” the Johnsons say the School Board should have applied. Nothing in the record indicates the Board departed from this standard at any [389]*389time in its deliberations.8 Hence, while the Board gave no reason for its denial of exemption, it is entirely reasonable to conclude that the denial was made according to the ground rules and that it was based solely upon the Johnsons’ failure to establish the bona fides of their religious beliefs.9 Indeed, to conclude otherwise would be to charge the School Board with duplicity — saying one thing and doing another — and the record would not support that sort of conclusion.
Furthermore, while the trial court applied the two-pronged test, it held that the Johnsons had satisfied neither prong. Necessarily subsumed in this holding is the finding that the Johnsons had failed to satisfy the all-important first prong, viz., the bona fides of their religious beliefs. In these circumstances, the trial court’s application of the second prong was harmless error.
With respect to the first prong, the trial court held that “substantial evidence” supported the view that the Johnsons’ beliefs were not bona fide religious but, rather, were “sociological and [390]*390philosophical [or] political [or] personal.” We agree with this holding, but would make a further observation about the John-sons’ beliefs. From reading the testimony given by the Johnsons at the school board hearing, we have great difficulty in ascertaining what their beliefs really are, let alone in discerning whether, “by reason of bona fide religious training or belief, [they are] conscientiously opposed to attendance at school.” Code § 22.1-257(A)(2).
It was the Johnsons’ position that, because of their religious beliefs, only they should teach their children and that the children should be taught only in their home. The strongest expressions of these beliefs appear in a letter Mr. Johnson wrote the School Board and in a statement he made at the school board hearing. In the letter, Johnson said:
We are very excited to fulfill the command of God as stated in the scriptures. Namely, that we are gifted by God with our children (Psalm 127: 3 & 4), and are to train them up in the discipline and instruction of the Lord. (See Deuteronomy 6: 4 - 7; 11: 18 - 22; Ephesians 6: 4; and Psalm 78: 5 - 7.) We believe the instruction of our children in any other way [than by the parents at home] would confuse them with conflicting philosophies, and divert their wholehearted devotion to Christ, which only a thorough Christian education can produce. (See Colossians 2: 8-10.)
At the hearing before the School Board, Johnson said:
There’s a scripture in Deuteronomy that talks about teaching your children as you are sitting in the home and as you are walking along the way and as you rise up and as you go to bed and we just believe that there is no way that we can accomplish that if the kids aren’t with us and that in order to have a rounded education and Godly based education they must be with us and we must be with them and if they were in another school setting than ours, another school setting than what we could give in the home then it wouldn’t be what the Lord guided and commanded of us.
Yet, when given an opportunity to explain how the need to educate his children at home emanated from religious rather than [391]*391philosophical or personal beliefs, Johnson gave a most unsatisfactory answer.10
Furthermore, the Johnsons acknowledged that they had “a physical education specialist teaching [the children] every other week.” Mr. Johnson said he and Mrs. Johnson had “no problem with that” because they had given “the man special authority” to teach the children physical education. The Johnsons also used the “special authority” notion to justify permitting others to instruct the children, “at the proper time,” in subjects such as calculus and physics which the Johnsons themselves would be unable to teach.
Concerning this obvious inconsistency in the Johnsons’ beliefs, the trial judge, in announcing his decision to deny religious exemption, made the following statement directed to Mr. Johnson, who was present in the courtroom:
You look at it. To me, the biggest point is that dichotomy, if that’s the correct word, that business about your feeling that it must be done, this home teaching must be done exclusively by you on the one hand, yet on another hand it can be turned over to someone else. It all depends on the situation.
It really looks to me like the complaint there is not who does the teaching, but whether or not the state can interfere with it.
And this anti-state interference, is that a religious doctrine? I have difficulty, personally, deciding whether it is or not, but it seems to me like the School Board could consider that as much a political or a philosophical difference as it is a religious difference.
You complain through [out] the transcript of the absence of teaching of godly principles in public schools. Is that a religious, really, a religious complaint or really a preference for the type of subject the school should teach on your part?
[392]*392But I think [the members of the School Board] could find, and I believe they did find, or at least there is evidence to support it, which is all I have to find, that the basic reasons for wanting to teach your children at home is not based on religious but personal belief that you can do a better job than the public school system.
The record fully supports the trial court’s analysis of the case and its ultimate finding that the Johnsons’ opposition to their children’s attendance at school was not “by reason of bona fide religious training or belief [but, rather, by reason of] essentially political, sociological or philosophical views or a merely personal moral code.” Code § 22.1-257(A)(2) and (C). Accordingly, we will affirm the court’s action in sustaining the School Board’s denial of religious exemption in this case.11
Affirmed.