CNMI CPA Ethics Exam Requirements
In the Commonwealth of the Northern Mariana Islands (CNMI), CPA candidates are not required to pass a separate ethics exam to obtain licensure. The CNMI Board of Accountancy has not established a stand-alone ethics examination as part of the initial certification process.
Instead, ethics education is addressed through Continuing Professional Education (CPE). Licensed CPAs must complete 4 hours of ethics-related CPE during each three-year reporting cycle, as part of the total 120 CPE hours required. These ethics courses must be based on the AICPA Code of Professional Conduct and are intended to reinforce professional standards and ethical responsibilities throughout a CPA’s career.
The Board prefers that CPAs take ethics CPE from registered providers offering training within CNMI. However, if such courses are not available locally, professionals may complete equivalent ethics education from other sources.
This approach emphasizes CNMI’s commitment to ongoing professional integrity and ethical awareness, integrating ethics into the continuous learning expected of all licensed CPAs.
For more details, click here to visit the CNMI Board of Accountancy website or contact the Board through the Office of the Public Auditor at admin@opacnmi.com. Applicants may also call (670) 322-5700 for assistance.
