In Florida, the ethics exam is part of the application (or renewal process) for a CPA license.
Ethics exam is based on state law; one must show a knowledge of the rules. Until one passes the requisite ethics exam they will not be allowed to even take the CPA exam.
Also, an ethics course must be completed every two years as part of the 80 hours continuing education requirement.
EIGHTY Hours! I know of no other licensed profession that has such a high burden of hours for license renewal (aviation licenses, anyone?).
Incredible.
Continuing education is a racket. When I was self employed, I never had the money to attend “conferences”. I could do 80 “hours” of online CPE in less than 10.