New York CPA Ethics Exam Requirements
In New York, CPA candidates are not required to pass a separate ethics exam, such as the AICPA Professional Ethics Exam, in order to obtain licensure. The New York State Board for Public Accountancy does not include a standalone ethics exam as part of its CPA certification process.
However, once licensed, CPAs in New York must complete 4 hours of ethics-related Continuing Professional Education (CPE) every three years. These ethics courses must be from approved sponsors and focus on areas such as the AICPA Code of Professional Conduct, auditor independence, and the rules governing professional behavior and practice in New York.
This approach emphasizes New York’s commitment to upholding high ethical standards through ongoing professional education, ensuring that CPAs remain current with ethical regulations and responsibilities throughout their careers.
For more details, click here to visit the New York State Board for Public Accountancy website or contact the Board via email at [email protected]. You can also call the Board at (518) 474-3817, ext. 160.
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 Education Ethics requirements. CPE ensures you stay up to date with changing regulations, ethical principles, professional ethics standards, and evolving industry practices.
Most state boards require 40 hours of CPE annually. Many providers now offer courses on analyzing ethical matters adhering to recognized standards, applying ethical principles, and other ethics considerations for CPAs working with federally funded charitable organizations, financial institutions, and private businesses.
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.
