It's basically one of the four parts of the CPA Exam. It was different when I took it 30 years ago. Ethics, in a broad sense when it comes to CPA work, is what you can and can't do when performing audits, as well as professional standards.
Not a great answer, but hopefully it helps.
When I took it, the 4 parts were: Accounting Theory, Accounting Practice (two separate test sessions), Auditing, and Business Law.