CPA Ethics Requirements
Some states require CPA candidates to take an ethics exam, either state-specific or comprehensive, as part of their CPA requirements. And even if an ethics exam is not required, the American Institute of CPAs (AICPA) encourages all CPAs to take the comprehensive ethics exam.
The ethics exams, in general, are short, take-home tests that supplement the full CPA exam to ensure you understand the rules and regulations governing accountancy. Some states that don’t require ethics exams to become a licensed CPA include Florida, Hawaii, Indiana, and New York.
CPA License Requirements
In order to become licensed as a CPA, you must pass the Uniform CPA Exam and meet certain experience and other requirements that vary by state or jurisdiction.
Each of the 55 states or jurisdictions of the United States has its own board of accountancy (or equivalent body) that establishes the requirements to sit for all 4 CPA exam sections in that state as well as the experience and other requirements for licensure. Some states issue certificates as well as the licenses needed to practice.
Below you will find everything you need to know about CPA licensure requirements including the requirements to sit for the exam, CPA requirements by state, and your CPA eligibility.
CPA Work Experience Requirements
Most states require 1-2 years of relevant and verified experience as part of their CPA requirements. Eligible experience includes employment in government, industry, academia or public practice involving the use of accounting, attest, management advisory, financial advisory, tax or consulting skills.