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Ethics Exam Requirement By State
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 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.
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.
| 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 |