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Ethics Exam Requirement By State: Difference between revisions
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===What is the difference between the Ethics Exam requirement and Ethics CPE requirements?=== | ===What is the difference between the Ethics Exam requirement and Ethics CPE requirements?=== | ||
The ethics exam is a course with an exam that some state boards require you to complete with a passing score before being issued your CPA license. In comparison, | The ethics exam is a course with an exam that some state boards require you to complete with a passing score before being issued your CPA license. In comparison, ethics requirements for CPE means that already-licensed CPA's must have a certain number of the annual continuing education relating to ethics. The notable difference here is that passage of the Ethics Exam is required before getting your license, whereas the CPE is done after already receiving licensure. | ||
Revision as of 15:45, 1 March 2023
History
Ethics exams are a relatively new requirement. According to NASBA, the first ethics exam requirement was instituted by Louisiana in 1988. Many states followed suit and began requiring ethic exam completion in the early 2000's. As of 2023, 37 states require an ethics exam before licensure.
Many boards require a course through the AICPA. As of 2023, the cost of this course was $200 - $270. The exam is a 40 question, multiple choice, open book self-study exam. Many boards require a 90% passing grade on the exam. Online reports indicate that the AICPA course has unlimited re-takes without paying an additional fee, but you should check with the AICPA for confirmation.
What is the difference between the Ethics Exam requirement and Ethics CPE requirements?
The ethics exam is a course with an exam that some state boards require you to complete with a passing score before being issued your CPA license. In comparison, ethics requirements for CPE means that already-licensed CPA's must have a certain number of the annual continuing education relating to ethics. The notable difference here is that passage of the Ethics Exam is required before getting your license, whereas the CPE is done after already receiving licensure.
| State/Territory | Ethics Exam Required? |
|---|---|
| Alabama | Yes |
| Alaska | Yes |
| Arizona | Yes |
| Arkansas | Yes |
| California | Yes |
| Colorado | Yes |
| Connecticut | Yes |
| Delaware | Yes |
| Florida | No |
| Georgia | No |
| Guam | No |
| Hawaii | No |
| Idaho | Yes |
| Illinois | Yes |
| Indiana | No |
| Iowa | Yes |
| Kansas | Yes |
| Kentucky | No |
| Louisiana | Yes |
| Maine | No |
| Maryland | Yes |
| Massachusetts | No |
| Michigan | No |
| Minnesota | Yes |
| Mississippi | Yes |
| Missouri | Yes |
| Montana | Yes |
| Nebraska | Yes |
| Nevada | Yes |
| New Hampshire | No |
| New Jersey | Yes |
| New Mexico | Yes |
| New York | No |
| North Carolina | Yes |
| North Dakota | Yes |
| Northern Marianas Islands | No |
| Ohio | Yes |
| Oklahoma | Yes |
| Oregon | Yes |
| Pennsylvania | No |
| Puerto Rico | No |
| Rhode Island | Yes |
| South Carolina | Yes |
| South Dakota | Yes |
| Tennessee | Yes |
| Texas | Yes |
| US Virgin Islands | No |
| Utah | Yes |
| Vermont | Yes |
| Virginia | Yes |
| Washington | Yes |
| West Virginia | No |
| Wisconsin | Yes |
| Wyoming | Yes |