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CPA Ethics Module

Updated: Jun 17, 2023

Many students think that there are 3 E's required for achieving CPA license

ime Education, Examination, Experience.

But Many states requires another E to be satisfied which is "Ethics" covered by Ethics examination along with core 3 E's of CPA program.

AICPA ( American Institute of Certified Public Accountants) administers the Ethics Module exams.

These exams are not like core exams which are lengthy and technical but these helps the students to face various ethical issues faced by them. Since they deal with confidential and critical information, the students have to get knowledge of ethical codes to ensure financial integrity.

• What is the AICPA’s Comprehensive Ethics Course and Exam?

It's an open book, multiple choice test, which is conducted by AICPA on various accounting ethics concepts

• Does every state requires this exam?

Not every state requires this exam, but most of the states requires this exam

• Are there any limit on number of attempts?

The Ethics exam can be cleared within 3 attempts for online submission, after that, Students should mail the answer sheet AICPA

• Special Exemptions

Although many states requires this exam conducted by AICPA, some states like Newyork don't require to pass CPA Examinations.

Where as some states like California requires candidates to take an ethics self-study course offered by CalCPA, for example.


Topics you will cover include:

  • The AICPA Code of Professional Conduct and Accounting Rules

  • Conflicts of interest and client confidentiality

  • Principles of independence

  • Independence rules for the Securities Exchange Commission, Government Accounting Office, and the Public Company Accounting Oversight Board

  • How to maintain integrity and objectivity

  • Appropriate business and employer relationships

  • Ethical practices in tax services and loans

  • What actions could discredit you or cause you to lose your license

What to Expect

  • An 11-hour self-study course that you can take online or via a written format (book)

  • 40 multiple-choice questions

  • A score of 90% or above is required to pass the exam

  • In most states, candidates are expected to pass the exam within 2 years of applying for your CPA license

  • Depending on your state, the course may be able to count towards your CPE credit

How to pass CPA Ethics exam?

  • Purchase the self-study course in AICPA Website

  • Study the materials

  • Take the exam

  • Submit your answers (Electronically or through mail)

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