Hello! This is yet another inspiring article on the Certified Public Accountant ethics exam.

In this article, you will learn about the cpa ethics exam, the requirements for taking the exam, the exam structure, costs, and helpful resources for passing the exam.

This article covers the following:

Overview of the CPA Ethics Exam
CPA Ethics Exam Requirements
CPA Ethics Exam Format and Duration
CPA Ethics Exam Cost
Resource Materials For CPA Ethics Exam

So, relax and let’s begin!

Overview of the CPA Ethics Exam

The American Institute of Certified Public Accountants (AICPA) creates and administers the Certified Public Accountant ethics exam to prepare future CPA candidates for ethical issues they may face in their public accounting jobs. 

It’s an exam that may be taken anywhere online or at home.

It’s something you can do at home or work. 

It is timed. 

However, you may utilize your textbook to answer questions if time permits. 

After passing the Uniform CPA exam, most state boards need candidates to pass the AICPA ethics exam to fulfill their CPA licensing requirements.

The ethics exam is a test that you can take at home. 

Candidates who’ve passed both parts of the CPA Exam will receive an email containing instructions on scheduling their ethics examination.

 After purchasing the ethics exam package, you will receive an email confirmation with instructions on accessing your AICPA members-only resources related to your upcoming ethics examination, including practice exams and instructions.

Candidates have three months from passing both parts of the CPA exam until they must finish their certification cycle. 

Please allow yourself enough time to study before taking your exam. 

You should also ensure that you pass each part of the CPA Certification Examination before writing the ethics exam.

States like California have their own Ethics exam administered by their State CPA Society. 

If you want to have your CPA license in California, you should contact CalCPA for more information about the exam.

It is always advisable to conduct research using specific accounting state board and state’s board websites relevant to your licensure objectives.

CPA Ethics Exam Requirements

The ethics requirement for a CPA license differs from state to state, just as the CPA Exam criteria differ from jurisdiction to jurisdiction. 

CPA candidates must complete a course and the Ethics Exam in about 35 states. 

For example, New York, Georgia, Pennsylvania, Arkansas, and Kentucky do not require an ethics course or an ethics examination to obtain a license. 

A self-study ethics exam is required for anyone seeking a Minnesota CPA Certificate.

Candidates in New Jersey must pass an examination on the state’s code of ethics, statutes, and regulations. 

Candidates can complete ethics and experience requirements after the CPA Exam in two-tier states like Alabama, Hawaii, Kansas, and Columbia.

Candidates in Illinois can take an on-demand self-study course, even before taking the CPA exam.

Candidates must pass the Texas Rules of Professional Conduct exam in Texas.

Check with your state board of accountancy to see if an Ethics Exam is required, just as you did with your state’s CPA Exam requirements. 

Your state may not require a passing score on an ethics exam before becoming a licensed CPA. 

The AICPA’s Comprehensive Ethics Course and Exam are used by most jurisdictions that have the requirement. 

You must pass an open-book, multiple-choice written test evaluated by the American Institute of CPAs if your jurisdiction is one of these. 

Candidates required to take the ethics exam must usually pass it within two years of finishing the CPA examination. 

However, candidates in some states can use the ethics test to earn CPE credits as part of their CPE requirements for that year. 

You have up to three times to pass the exam. 

To pass the ethics exam, you must get a score of at least 90.

CPA Ethics Exam Format and Duration

The ethics exam comprises 40 multiple-choice questions that can be completed online or on paper. 

The duration of The AICPA ethics exam is 11 hours. 

However, you are not required to use all of it if you do not require it. 

You are allowed to retake the examinations as many times as you need.

If you take the exam online, it will be graded right away, and your score will be available as soon as you submit it. 

The AICPA will mail you an answer sheet to fill out if you prefer to take the exam on paper. 

After completing the answers, mail the sheet to the AICPA grading center for scoring. 

It will most likely take them a few weeks to grade it and contact you with the findings. 

CPA Ethics Exam Cost

To take the AICPA CPA ethics exam, you will pay between $150 and $200. 

The cost includes a study book and other fees. 

Keep in mind that you should always verify with your state board on their accepted payment options before scheduling your exam appointment.

Resource Materials For CPA Ethics Exam

The AICPA offers a course to assist you in studying for this exam. 

It is a CD-ROM package with 11 hours of course content that contains ideas and examples of professional ethics for CPAs and how to apply these concepts in the actual world. 

This course covers legal and regulatory challenges, the need to preserve independence from clients/employers, and the AICPA code of professional conduct. 

CPA Review courses on ethics are available through Thomson Reuters Learning. 

In addition, there may be other resources out there, or local chapters affiliated with your state’s Board of Accountancy may offer guidance about appropriate preparation methods.


Ethics is a fundamental principle between two parties. 

Ethics ensures that both sides are held accountable. 

Code of ethics guarantees that both parties obtain what they require in a timely and equitable manner. 

It also lays out the rules for maintaining one’s integrity. 

The CPA ethics exam assesses your knowledge of the standards of conduct expected of CPAs who protect organizations and individuals, thereby giving potential investors confidence.



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