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 opunit3@nysed.gov. You can also call the Board at (518) 474-3817, ext. 160.