Louisiana CPA Ethics Exam Requirements
In Louisiana, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, to obtain licensure. The Louisiana State Board of CPAs has not established a standalone ethics test as part of the initial licensing process.
However, licensed CPAs in Louisiana must complete a board-approved ethics course as part of their Continuing Professional Education (CPE) requirements. For 2024, this includes a 3-hour ethics CPE course, which must be completed as part of the state’s 80-hour biennial CPE cycle. The ethics course content is designed to emphasize professional conduct, regulatory compliance, and ethical responsibilities within Louisiana’s legal and professional framework.
This approach reflects Louisiana’s focus on ongoing ethical education rather than a one-time licensure exam. It ensures that CPAs remain well-informed about evolving ethical expectations and uphold the integrity of the profession throughout their careers.
For more details, click here to visit the Louisiana State Board of CPAs website or email cpaboard@cpaboard.state.la.us. Applicants may also call the Board at (504) 566-1244.