Do all states require a CPA ethics exam?
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No. 27 of the 55 US CPA jurisdictions require the AICPA Professional Ethics exam for initial licensure, 2 of them (Nebraska and Utah) alongside an exam of their own. 8 require a state ethics exam or course instead of the AICPA one, and 20 require no ethics exam at all for initial licensure, leaving ethics to continuing education after you are licensed or to coursework inside the degree.
Which states require the AICPA ethics exam?
27 jurisdictions require the AICPA Professional Ethics exam or comprehensive course: Alaska, Arizona, Colorado, Connecticut, Delaware, Idaho, Illinois, Iowa, Kansas, Maryland, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Virginia, Washington and Wyoming.
Which states have their own CPA ethics exam or course instead?
8 jurisdictions set their own ethics requirement instead of the AICPA exam: California, New Jersey, North Carolina, Ohio, Texas, US Virgin Islands, Vermont and Wisconsin. Texas and Wisconsin give their own exams on state rules, North Carolina, Ohio and Vermont require a state course, New Jersey and California require a course after licensure, and the US Virgin Islands gives a local regulatory examination.
Which states do not require a CPA ethics exam?
20 jurisdictions require no ethics exam for initial licensure: Alabama, Arkansas, Commonwealth of the Northern Mariana Islands, District of Columbia, Florida, Georgia, Guam, Hawaii, Indiana, Kentucky, Louisiana, Maine, Massachusetts, Michigan, Mississippi, New Hampshire, New York, Pennsylvania, Puerto Rico and West Virginia. Most of them require ethics hours as continuing education at each renewal instead.
What score do you need to pass the CPA ethics exam?
Every jurisdiction that requires the AICPA Professional Ethics exam and states a pass mark sets it at 90 percent. Texas's own Rules of Professional Conduct exam is the exception among state exams, at 85 percent.
The ethics rule in every jurisdiction
| Jurisdiction | Route | The rule |
|---|---|---|
| Alabama | None for initial licensure | No separate ethics exam or course is required for the certificate or permit (ethics is tested within the Uniform CPA Exam); active licensees complete 2 hours of ethics CPE per year. |
| Alaska | AICPA exam | Pass the AICPA Professional Ethics self-study course and exam (90% to pass) before licensure. |
| Arizona | AICPA exam | Pass the AICPA professional ethics exam with a score of 90% or better within the two years immediately before applying for certification. |
| Arkansas | None for initial licensure | No separate ethics exam for initial licensure; ethics is met through CPE (4 hours per 36 months, including 1 hour on Arkansas law and Board rules). |
| California | State exam or course instead | As of July 1, 2024 the self-study PETH exam is no longer required; newly licensed CPAs complete a CBA-approved 2-hour Regulatory Review Course during their first license-renewal cycle. |
| Colorado | AICPA exam | Pass the AICPA Professional Ethics self-study course and exam with at least 90% within the two years immediately before applying for the license. |
| Commonwealth of the Northern Mariana Islands | None for initial licensure | No separate ethics exam; the 150 education hours must include 4 credit hours in professional ethics based on the AICPA Code of Professional Conduct. |
| Connecticut | AICPA exam | Pass the AICPA Professional Ethics comprehensive course exam with a score of at least 90 for licensure. |
| Delaware | AICPA exam | Pass the AICPA Professional Ethics comprehensive course exam with at least 90% for the permit to practice; Delaware's own ethics course is renewal CPE only, not part of initial licensure. |
| District of Columbia | None for initial licensure | No ethics exam is required for licensure; only 4 hours of ethics CPE are required at each biennial renewal. |
| Florida | None for initial licensure | No ethics exam or course is required for initial licensure; licensees complete 4 hours of Florida Board-approved ethics CPE each biennial renewal. |
| Georgia | None for initial licensure | No ethics exam or course is required for initial licensure; ethics is met only through CPE (4 ethics hours per 2-year renewal, including 1 hour on Georgia laws and rules). |
| Guam | None for initial licensure | No ethics exam is required; applicants must instead submit three moral-character references. |
| Hawaii | None for initial licensure | No ethics exam or course is required for initial licensure (the AICPA ethics exam is not required); ethics CPE applies only to biennial permit renewal. |
| Idaho | AICPA exam | Complete a Board-acceptable professional-ethics course or exam for licensure, satisfied by the AICPA Professional Ethics exam (90% passing score). |
| Illinois | AICPA exam | Pass the AICPA Professional Ethics: The AICPA's Comprehensive Course (For Licensure) with a minimum score of 90%. |
| Indiana | None for initial licensure | Indiana requires no ethics exam or course for initial licensure; ethics appears only as 4 hours of CPE each 3-year renewal cycle. |
| Iowa | AICPA exam | Complete the AICPA Professional Ethics comprehensive course with a minimum score of 90 before the certificate is issued. |
| Kansas | AICPA exam | Pass the AICPA Professional Ethics exam (or an equivalent recognized from California, Colorado, or Texas) before the Kansas certificate is issued. |
| Kentucky | None for initial licensure | Kentucky requires no ethics exam for initial licensure; licensees complete a 2-hour ethics CPE course each two-year renewal cycle. |
| Louisiana | None for initial licensure | Louisiana requires no separate ethics exam for initial licensure; licensees complete a Board-approved ethics course in each even-numbered year as CPE. |
| Maine | None for initial licensure | No ethics exam or ethics course is required for initial licensure; Maine is one of the few states that does not mandate the AICPA ethics exam (a 4-hour ethics CPE applies only at renewal). |
| Maryland | AICPA exam | Complete the national AICPA Professional Ethics comprehensive course (90% passing score) and submit the certificate to the Board before licensure. |
| Massachusetts | None for initial licensure | No ethics exam or ethics course is required for licensure; Massachusetts does not mandate the AICPA ethics exam (a 4-hour ethics CPE applies only at renewal). |
| Michigan | None for initial licensure | No ethics exam or ethics course is required for initial licensure; ethics appears only in post-licensure continuing education. |
| Minnesota | AICPA exam | Complete and pass the AICPA Professional Ethics comprehensive course (For Licensure) at 90% within six months before or after applying for licensure. |
| Mississippi | None for initial licensure | No separate ethics exam (neither AICPA nor state) is required for initial licensure; ethics is met only through ongoing CPE (4 hours per 3-year period, including 1 hour on Mississippi accountancy law). |
| Missouri | AICPA exam | Requires passing a Board-acceptable professional-ethics exam; a score of at least 90% on the AICPA professional-ethics course/exam satisfies it. |
| Montana | AICPA exam | Requires passing the AICPA professional-ethics exam (90% to pass); Montana has no separate state ethics exam. |
| Nebraska | AICPA exam and a state exam | Requires both the Nebraska Board of Public Accountancy ethics exam and the AICPA professional-ethics comprehensive course (90% to pass). |
| Nevada | AICPA exam | Within three years before applying, candidates must pass a Board-accepted professional-ethics exam (in practice the AICPA ethics exam, 90% to pass). |
| New Hampshire | None for initial licensure | New Hampshire requires no AICPA or state ethics exam or course for initial licensure. |
| New Jersey | State exam or course instead | Instead of the AICPA ethics exam, new licensees must complete a Board-approved four-credit New Jersey Law and Ethics course within six months of licensure. |
| New Mexico | AICPA exam | Pass the AICPA Professional Ethics comprehensive self-study course with a grade of 90% or higher before initial licensure. |
| New York | None for initial licensure | No ethics exam is required; instead licensees complete 4 hours of acceptable ethics continuing education (New York does not require the AICPA ethics exam). |
| North Carolina | State exam or course instead | Instead of the national AICPA ethics exam, complete the board's 8-hour course on the North Carolina Accountancy Statutes and Rules (including the Rules of Professional Ethics and Conduct) within one year before applying. |
| North Dakota | AICPA exam | Pass the AICPA Professional Ethics comprehensive course with a score of 90% or higher before the certificate is issued. |
| Ohio | State exam or course instead | Complete a Board-approved Professional Standards and Responsibilities (PSR) course on Ohio accountancy law and Board rules within one year before applying (no national AICPA ethics exam); first-time licensees must take the Ohio-specific PSR. |
| Oklahoma | AICPA exam | Pass the AICPA Professional Ethics comprehensive course (or an equivalent) with a score of 90% or higher before applying for certification. |
| Oregon | AICPA exam | Pass the AICPA Professional Ethics comprehensive course and exam with a score of 90 or above before applying for the license. |
| Pennsylvania | None for initial licensure | Pennsylvania requires no ethics exam or ethics course for CPA licensure. |
| Puerto Rico | None for initial licensure | No ethics exam is required for initial licensure; 3 hours of ethics CPE are required only per triennial renewal. |
| Rhode Island | AICPA exam | Pass the AICPA comprehensive professional ethics course exam with a score of at least 90. |
| South Carolina | AICPA exam | Pass the AICPA Professional Ethics course/exam with the passing score designated by the Board (90). |
| South Dakota | AICPA exam | Pass the AICPA Professional Ethics comprehensive course and exam with a score of at least 90%. |
| Tennessee | AICPA exam | Pass the AICPA Professional Ethics exam with a score of 90% or better (available through the AICPA or TSCPA). |
| Texas | State exam or course instead | Pass the Board's own open-book exam on the Texas Rules of Professional Conduct with a score of 85% or higher (a Texas exam, not the national AICPA ethics exam). |
| US Virgin Islands | State exam or course instead | No AICPA ethics exam; instead a territory-specific Local Regulatory (VI Regulation) Examination costing $200 must be passed, covering VI tax and business law, governmental accounting, and local ethics. |
| Utah | AICPA exam and a state exam | AICPA Professional Ethics exam (90% to pass) plus the Utah Laws and Rules exam. |
| Vermont | State exam or course instead | Complete an 8-hour professional ethics course covering the AICPA Code of Professional Conduct or Vermont accountancy statutes and rules within two years of applying; commonly met by the AICPA comprehensive ethics course (90% to pass). |
| Virginia | AICPA exam | Complete the AICPA self-study Professional Ethics comprehensive course (For Licensure) with a score of 90% or better. |
| Washington | AICPA exam | Complete the AICPA Professional Ethics comprehensive course and pass its exam with a score of 90% or better before initial licensure. |
| West Virginia | None for initial licensure | No ethics exam is required for licensure; the ethics requirement is met through 3 semester hours of ethics coursework in the education requirement. |
| Wisconsin | State exam or course instead | Pass Wisconsin's own open-book exam on the state statutes and administrative rules governing public accounting (not the AICPA ethics exam), with a passing grade of 80. |
| Wyoming | AICPA exam | Requires passing the AICPA's 9-hour Professional Ethics comprehensive course (For Licensure) with a score of at least 90% before the original certificate is issued. |
Each rule is the jurisdiction's own requirement as recorded on its page here, sourced to its board of accountancy. Ethics rules change; confirm with the board before applying.
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