District of Columbia (DC) CPA Ethics Exam Requirements
In the District of Columbia (DC), CPA candidates are not required to pass a separate ethics exam to obtain licensure. The DC Board of Accountancy does not mandate the AICPA Professional Ethics Exam or any equivalent ethics examination as part of its initial CPA licensing process.
However, licensed CPAs in DC are required to complete 4 hours of ethics-related Continuing Professional Education (CPE) as part of their biennial 80-hour CPE requirement. These ethics hours are intended to reinforce professional integrity and ensure CPAs remain compliant with evolving ethical standards and best practices within the profession.
This structure highlights DC’s commitment to maintaining high ethical standards through ongoing education, rather than a one-time licensure exam. Ethics is addressed as part of professional development and license renewal, emphasizing the importance of continued ethical awareness throughout a CPA’s career.
For more details, click here to visit the District of Columbia Board of Accountancy website or email dlcp.accountancy@dc.gov. Applicants may also call the Board at (202) 442-4320.