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Ethics Exam Requirement By State
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What is the difference between the Ethics Exam requirement and Ethic CPE requirement?
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.
| 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 |