Ethics CPE for CPAs: Requirements, Hours & State Rules

by Vicky Sarin

CPE & compliance

Ethics CPE for CPAs: how many hours you need, and which courses actually count

By Vicky Sarin — CA (ICAI), INSEAD alumnus & founder, Eduyush · Authorised AICPA & CIMA channel partner · Last updated June 2026

Most US CPAs must complete ethics CPE every licensing cycle — commonly around 4 hours, though it varies by state — and the trap is that not all ethics CPE is interchangeable. Some states accept any quality behavioural-ethics course; others demand a specific, board-approved ethics course. Buy the wrong type and the credits won't satisfy the requirement you bought them for.

This guide answers how many hours you need, shows which states require a board-approved course, and says honestly when an AICPA behavioural-ethics course is the right buy — and when it isn't.

Quick answer: how much ethics CPE do CPAs need?

Most states require a small ethics block each cycle — often 4 hours — but several states (California, Texas, Virginia, Florida and others) also mandate a specific board-approved ethics course that general behavioural-ethics CPE does not replace.

Illustrative examples — ethics rules change and vary widely. Confirm yours with your State Board / NASBA before buying.
State (example)	Ethics requirement
New York	4 hours of ethics within each 3-year cycle
California	4 hours of ethics every 2-year cycle, plus a 2-hour board-approved Regulatory Review course every 6 years
Texas	A TSBPA board-approved 4-hour ethics course every 2 years (NASBA-only approval does not satisfy it)
Virginia	2 hours of VBOA-approved Virginia-specific ethics, every calendar year
Florida	4 hours of Florida Board-approved ethics each biennial period (Chapters 455 & 473)

~4 hrs

Typical ethics CPE block per cycle (varies by state)

120

Total CPE hours a US CPA completes every 3 years

2 types

Behavioural ethics vs state-specific regulatory ethics

How to work out your ethics CPE requirement in 3 steps

Check your state board's rule, identify which type of ethics it needs, then pick a course that matches — in that order.

Check your State Board of Accountancy. Confirm how many ethics hours you need and whether a board-approved course is mandated. Your board, or the NASBA registry, is the source of truth.
Identify the type you need. Either general behavioural-ethics CPE, a state-specific regulatory ethics course, or both.
Pick a matching course. Take your board's approved course for a state mandate; use an AICPA behavioural-ethics course for general or behavioural-ethics hours.

What is ethics CPE?

Ethics CPE is continuing professional education focused on professional conduct, judgement and the rules CPAs work under — a mandatory slice of the wider CPE most states require to keep a licence active.

Ethics became a near-universal CPE requirement across US states in the early 2010s. The AICPA & CIMA set CPE standards jointly with NASBA, but each state board has the final say on what it accepts.

Behavioural ethics vs state-specific ethics: which do you need?

Behavioural ethics CPE builds judgement and counts toward general and ethics hours in most states; state-specific regulatory ethics teaches your board's own rules and must be a board-approved course. Many CPAs need both.

	Behavioural / general ethics CPE	State-specific regulatory ethics
Focus	Judgement, decision-making, conduct under pressure	Your state board's rules and code of conduct
NASBA field	Behavioral Ethics	Regulatory Ethics
Counts toward	General CPE & ethics hours in most states	The specific state ethics mandate
Provider	Any NASBA-registered sponsor, incl. AICPA	Must be your state board–approved course
AICPA courses below	Yes	No

Ethics CPE requirements by state: which type applies

A handful of states require their own board-approved ethics course; most others accept general behavioural-ethics CPE.

Examples only — confirm with your State Board / NASBA. State rules change.
State	Ethics requirement type
California	State-specific board-approved course required
Texas	State-specific board-approved course required
Virginia	State-specific board-approved course required
Florida	State-specific board-approved course required
New York & many others	General behavioural-ethics CPE accepted

Do AICPA behavioural-ethics courses count?

Yes for general CPE and the Behavioral Ethics field of study, which is what most states' ethics blocks accept — but no, they do not replace a state-mandated regulatory ethics course where one is required.

If your state simply needs a few hours of quality ethics CPE, an AICPA behavioural-ethics course covers it. If your state requires its own approved course (California, Texas, Virginia, Florida and similar), take that course for the mandate — the AICPA course can still count toward your remaining ethics or general CPE hours, but it isn't a substitute.

The two AICPA ethics courses, and which to pick

Choose Ethics in Action for a larger behavioural-ethics block, or Avoiding the Slippery Slope for a quick, focused top-up.

12 CPE · 8 courses

AICPA Ethics in Action

A broader behavioural-ethics programme across eight short courses — best when you need a substantial ethics or general-CPE block in one purchase.

View Ethics in Action →

4 CPE

Ethics: Avoiding the Slippery Slope

A focused four-credit course on how small compromises escalate — best for a quick behavioural-ethics top-up toward your cycle.

View the Slippery Slope course →

Which ethics course do you need?

Does your state require a board-approved ethics course? (e.g. California, Texas, Virginia, Florida)

Yes

Take your state board's approved course for the mandate. An AICPA behavioural course can still cover any remaining ethics or general CPE hours.

Need a quick 4-credit top-up? → Avoiding the Slippery Slope (4 CPE)

Need a larger ethics block? → Ethics in Action (12 CPE)

Which course should I choose?

Your situation	Recommended course
Need 4 ethics credits, no state-specific course required	Avoiding the Slippery Slope (4 CPE)
Need a larger 12-credit ethics or general block	Ethics in Action (12 CPE)
Need a general CPE top-up in behavioural ethics	Ethics in Action (12 CPE)
Need state-specific ethics (CA, TX, VA, FL, etc.)	Your state board's approved course

Both AICPA courses are self-paced with a digital certificate, at India, UAE and Mauritius pricing. Browse the full accounting ethics course collection for the latest line-up.

Who these courses are not for

If your state mandates a specific, board-approved regulatory ethics course — California, Texas, Virginia, Florida and similar — these behavioural-ethics courses will not satisfy that mandate on their own; take your board's approved course for it. They are also not exam-prep. They suit CPAs and finance professionals who need quality behavioural-ethics CPE, or to top up general CPE hours, where a state-specific course isn't required.

Frequently asked questions

How many ethics CPE credits (or hours) do I need?

It varies by state, but most require a small block each cycle — commonly around 4 credits over a two- or three-year reporting period (credits and hours mean the same thing). Some states set an annual ethics requirement instead. Always confirm the exact number with your State Board of Accountancy.

Do ethics CPE credits count toward my total CPE?

Yes. In most states the ethics requirement is part of your total CPE, not on top of it — for example, Florida's 4 ethics hours count within the 80-hour biennial total. So completing ethics CPE both meets the ethics rule and reduces your remaining general hours.

What is behavioural ethics CPE?

Behavioural ethics CPE focuses on professional judgement, decision-making and conduct under pressure, and falls under NASBA's Behavioral Ethics field of study. It counts toward general CPE and the ethics block in most states.

Do AICPA ethics courses satisfy California or Texas ethics requirements?

Not on their own. States like California, Texas, Virginia and Florida mandate a specific board-approved ethics course, which a general behavioural-ethics course does not replace. The AICPA course can still count toward your other ethics or general CPE hours, but take the state-approved course for the mandate.

What is the difference between behavioural and regulatory ethics CPE?

Behavioural ethics builds judgement and decision-making skills and is broadly accepted as ethics CPE. Regulatory ethics teaches a specific state board's rules and code of conduct and must usually be a board-approved course. Many CPAs need both.

How do I report or submit ethics CPE?

You report ethics CPE to your State Board of Accountancy as part of your overall CPE records at renewal, keeping the completion certificate as evidence. The board determines which courses it accepts, so verify eligibility before enrolling.

Are these AICPA ethics courses self-paced?

Yes. Both are online, self-paced courses with a digital certificate on completion, so you can fit them around work and complete them before your reporting deadline.

Top up your ethics CPE

Pick a behavioural-ethics course that fits your cycle — at India, UAE and Mauritius pricing.

Browse ethics CPE courses

Vicky Sarin

CA (ICAI) · INSEAD alumnus · Founder, Eduyush

Vicky is a Chartered Accountant (ICAI) and INSEAD alumnus, and the founder of Eduyush, an authorised AICPA & CIMA channel partner. He spent 17 years in finance (1999–2016) across the Big 4, GE and large Indian companies — as a financial controller and then CFO — before building Eduyush to help CPAs and finance professionals across India, the UAE and Mauritius choose CPE and qualification programmes that fit their licence and career. Running a CPE provider, the mix-up he sees most often is professionals assuming any ethics course will count, when several state boards require their own approved course that a general behavioural-ethics programme won't replace. He writes Eduyush's CPE and qualification guides to keep the choice honest and state-aware.

CPE values follow the official AICPA & CIMA listings; state ethics rules are set by each State Board of Accountancy. Confirm current requirements, pricing and CPE before enrolling.

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