California CPA Ethics Exam Requirements
In California, CPA candidates are no longer required to pass a separate ethics exam, such as the Professional Ethics for CPAs (PETH) exam, to obtain licensure. As of July 1, 2024, the California Board of Accountancy (CBA) removed the PETH exam as a licensure requirement.
Instead, the CBA now mandates that newly licensed CPAs complete a Regulatory Review Course by their first license renewal. This course focuses on California-specific accountancy laws, rules, and professional conduct expectations. It is offered by CBA-approved providers and ensures that all licensees are educated on ethical and regulatory responsibilities in the state.
While the PETH exam was previously required, it is now optional. Those who have already completed it may apply it toward continuing education credit, including satisfying the Regulatory Review requirement at first renewal.
This approach reflects California’s shift toward integrating ethics education into the ongoing professional development cycle, aligning with modern standards and the redesigned CPA exam structure.
For more details, click here to visit the California Board of Accountancy website or email licensinginfo@cba.ca.gov. Applicants may also call the Board at (916) 263-3680.
What Comes After the Ethics Exam? Preparing for Your CPE Requirements
Passing the CPA Ethics Exam is one of the final milestones on your path to becoming a licensed CPA — but your journey doesn’t end there.
To maintain your CPA license, you’ll need to meet Continuing Professional Education (CPE) requirements. CPE ensures you stay up to date with changing regulations, ethical standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually, so choosing the right provider is key.
Not sure where to start? Use our CPE Course Comparison Guide to explore top-rated providers and find the best fit for your learning style, budget, and specialty.
