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United States · Licensing exam

The CPA ethics exam: which states require one

There's no ethics section on the CPA Exam, and no single national CPA ethics exam. Ethics exams are a licensing step: your board decides if you need one. Texas, for example, requires an open-book exam on its Rules of Professional Conduct with 85% or higher, while California dropped its ethics exam on July 1, 2024. Some boards accept the AICPA's ethics course exam instead.

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Updated October 2026 · Written from official sources, listed at the bottom of this page

Where ethics shows up on the CPA Exam

Area I of AUD is ethics, professional responsibilities and general principles, at 15% to 25% of the section. Area I of REG covers ethics, professional responsibilities and federal tax procedures, at 10% to 20%. There's no separate ethics section.

AUD →REG →

Texas: the Rules of Professional Conduct exam

The Texas board emails you the exam after you apply for your CPA certificate. It's open-book, on the Texas Rules of Professional Conduct, and you need 85% or higher. Texas also wants a Board-approved 3-semester-hour ethics course as part of your education.

California CPA ethics exam: no longer required

The California Board of Accountancy says that since July 1, 2024, CPA applicants no longer need to take an ethics exam for licensure. Ethics is still in its education rules: 10 semester units of ethics study, including at least three semester units in accounting ethics at upper-division level or higher.

The AICPA ethics course for licensure

The AICPA sells an online course called Professional Ethics: The AICPA's Comprehensive Course (For Licensure). To count toward a license you need 90% or higher on it. The AICPA itself says many states don't accept it for the ethics requirement, so check with your board before you buy it. As of October 2026 it costs $235 for AICPA or CIMA members and $289 for others.

Do other states have a CPA ethics exam?

Rules differ. New York's license pages list no separate ethics exam, only ethics within the accounting curriculum. Other boards set their own requirement, so look on your board's licensing page, or NASBA's state pages, once you've passed the exam.

CPA Exam requirements by state →
Sources: Texas State Board of Public Accountancy · California Board of Accountancy · NYSED Office of the Professions and 5 more. Checked October 2026.

Rules and fees can change, so check the official site before your test.

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