CPA Ethics Exam California

California Ethics Exam Requirements

Many candidates who pass the CPA Exam face one more important test before they earn a license to practice as Certified Public Accountants—an Ethics Exam. California like many other states varies their ethics requirements for a CPA license just as they vary their requirements for the CPA Exam. About 35 state boards require the CPA candidates to go through a course and pass the Ethics Exam conducted either by the AICPA or the state board. Some jurisdictions administer their own Ethics Exam through their State Society of CPAs. Other jurisdictions don’t require either an ethics course or an ethics examination for a license.

The Ethics Exam requirement takes a lot of candidates by surprise because it does not get a lot of attention while they are working to pass the CPA Exam. Compared to the CPA Exam they’ve just passed, this last hurdle is a very small one. Take time to read the study material. Be careful answering questions when you take the test. These can be tricky, and only a few wrong answers are enough to cost you the score you need to pass.

Below we will be discussing the requirements for the state of California.

California Board of Accountancy regulations require all applicants to complete and pass a CBA-accepted ethics examination within two years of applying for the CPA license. It is not necessary to take the California ethics examination until you are prepared to apply for the CPA license.

Preparing for the Exam

The only ethics examination CBA accepts is the Professional Ethics for CPAs (PETH) examination administered by the California CPA (CalCPA) Education Foundation. The PETH examination can be ordered at CalCPA’s website at or sending an email to CalCPA at Applicants also may telephone CalCPA at (800) 922-5272.

Candidates receive the PETH self-study course in either an online or text format. Candidates should allow 5-7 business days for delivery for text purchases. Rush shipping is available for an additional fee. The online course may be accessed through the candidate’s account on Allow about 16 hours to read the 300-page study book and complete the test.

The exam materials cover the AICPA Code of Professional Conduct and California Accountancy Act and Accounting Rules and Regulations.

The Exam Format

There are 50 multiple-choice questions. No time limit is set on completing the exam. Candidates must pass the exam with a grade of 90 percent or no more than five missed questions.

Completing the Test

The exam must be completed within one year from the date of purchase. Test results are valid for two years while the candidate completes all licensing requirements for the California Board of Accountancy.

Receiving Scores

Results are available instantly to candidates by email. CalCPA Education Foundation notifies the California Board of Accountancy on a weekly basis of all successfully completed exam scores.

Exam Fees

Candidates will need to pay the fees mentioned below at the California Society of CPAs(CalCPA) website:

  • Online Format
    • $175 for CalCPA Member/Nonmembers
  • Text Format
    • $195 for CalCPA Member/Nonmembers

CPA Candidates are eligible for one year of free membership in CalCPA. Visit or call (800) 922-5272 to join.

Retaking the exam

Candidates have six attempts to pass the PETH Exam. After the third attempt, candidates will need to request reactivation of the course by CalCPA Education Foundation Customer Service at (800) 922-5272. Candidates must repurchase the self-study course after the sixth effort. Candidates may retake the PETH Exam at any time within one year of their purchase date.

Ready For The Ethics Exam?

Now that general overview of the Ethics Exam. Feel free to click the button below and grab yourself a copy of our free Ethics Exam Guide.

‘The 28 Things You Need To Know About The Ethics Exam’