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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 Ethic CPE requirement?
=== History ===
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 Ethic CPE requirement is a catch-all term for various state rules that an already-licensed CPA must have a certain number of their continuing education relating to ethics. The notable difference here is required before getting your license, whereas the CPE is done after already receiving licensure.
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.
 


{| class="wikitable"
{| class="wikitable"
Line 8: Line 14:
|-
|-
| Alaska || Yes
| Alaska || Yes
|-
| American Samoa || Yes
|-
|-
| Arizona || Yes
| Arizona || Yes
Line 21: Line 29:
| Delaware || Yes
| Delaware || Yes
|-
|-
| Florida || style="background-color: #FFB6C1" | No
| Florida || style="background-color: #98FB98" | No
|-
|-
| Georgia || style="background-color: #FFB6C1" | No
| Georgia || style="background-color: #98FB98" | No
|-
|-
| Guam || style="background-color: #FFB6C1" | No
| Guam || style="background-color: #98FB98" | No
|-
|-
| Hawaii || style="background-color: #FFB6C1" | No
| Hawaii || style="background-color: #98FB98" | No
|-
|-
| Idaho || Yes
| Idaho || Yes
Line 33: Line 41:
| Illinois || Yes
| Illinois || Yes
|-
|-
| Indiana || style="background-color: #FFB6C1" | No
| Indiana || style="background-color: #98FB98" | No
|-
|-
| Iowa || Yes
| Iowa || Yes
Line 39: Line 47:
| Kansas || Yes
| Kansas || Yes
|-
|-
| Kentucky || style="background-color: #FFB6C1" | No
| Kentucky || style="background-color: #98FB98" | No
|-
|-
| Louisiana || Yes
| Louisiana || Yes
|-
|-
| Maine || style="background-color: #FFB6C1" | No
| Maine || style="background-color: #98FB98" | No
|-
|-
| Maryland || Yes
| Maryland || Yes
|-
|-
| Massachusetts || style="background-color: #FFB6C1" | No
| Massachusetts || style="background-color: #98FB98" | No
|-
|-
| Michigan || style="background-color: #FFB6C1" | No
| Michigan || style="background-color: #98FB98" | No
|-
|-
| Minnesota || Yes
| Minnesota || Yes
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| Nevada || Yes
| Nevada || Yes
|-
|-
| New Hampshire || style="background-color: #FFB6C1" | No
| New Hampshire || style="background-color: #98FB98" | No
|-
|-
| New Jersey || Yes
| New Jersey || Yes
Line 69: Line 77:
| New Mexico || Yes
| New Mexico || Yes
|-
|-
| New York || style="background-color: #FFB6C1" | No
| New York || style="background-color: #98FB98" | No
|-
|-
| North Carolina || Yes
| North Carolina || Yes
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| North Dakota || Yes
| North Dakota || Yes
|-
|-
| Northern Marianas Islands || style="background-color: #FFB6C1" | No
| Northern Marianas Islands || style="background-color: #98FB98" | No
|-
|-
| Ohio || Yes
| Ohio || Yes
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| Oregon || Yes
| Oregon || Yes
|-
|-
| Pennsylvania || style="background-color: #FFB6C1" | No
| Pennsylvania || style="background-color: #98FB98" | No
|-
|-
| Puerto Rico || style="background-color: #FFB6C1" | No
| Puerto Rico || style="background-color: #98FB98" | No
|-
|-
| Rhode Island || Yes
| Rhode Island || Yes
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| Texas || Yes
| Texas || Yes
|-
|-
| US Virgin Islands || style="background-color: #FFB6C1" | No
| US Virgin Islands || style="background-color: #98FB98" | No
|-
|-
| Utah || Yes
| Utah || Yes
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| Washington || Yes
| Washington || Yes
|-
|-
| West Virginia || style="background-color: #FFB6C1" | No
| West Virginia || style="background-color: #98FB98" | No
|-
|-
| Wisconsin || Yes
| Wisconsin || Yes

Latest revision as of 15:49, 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
American Samoa 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
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