Ethical principles and independence requirements to uphold honesty, objectivity, and professional conduct are examined for accounting and finance professionals earning their CPA license.
The cost of the program covers on demand course link, examination grading by the American Institute of CPAs and notification of successful completion of CPA candidate to the Tennessee State Board of Accountancy. The course link will be emailed to you directly from the AICPA (sender = Bridge noreply@bridgeapp.com). Please be sure to check your junk mail or spam filter if you haven't received the exam link within one business day.
To view resources on ethics and the AICPA Code of Professional Conduct, click here.
Please note TSCPA is simply a seller of the exam materials. Results are submitted directly to the AICPA and then reported by the AICPA to the State Board.
Important Things to Know About This Exam
- Successful completion of this exam is required for CPA licensure in Tennessee. You must pass with a score of 90 percent or higher to qualify towards earning your CPA license.
- The exam should take less than one business day to read/listen to and complete. You do not need to finish it in one sitting, you may stop and restart the exam at any time.
- There are 45 questions.
- The final test itself takes approximately one hour to complete.
- Your exam will be valid for one calendar year from date of purchase.
- Reminder: Print pass certificate for your records from the Bridge Learning link upon completion for your records.
- You can take your ethics exam at any time during the licensure process, before starting the CPA Exam, between CPA Exam sections, or after all four sections are completed. It’s up to you.
- Accounting and finance professionals earning a CPA license
- Recall ethical rule setters and methodologies for analyzing ethical matters.
- Recognize the interpretations of the "Integrity and Objectivity" rule.
- Identify the provisions of professional conduct.
- Recall how independence rules apply to personal matters.
- Recognize rules for a firm's independence.
- Recognize SEC and PCAOB independence rules.
- Identify ethical regulatory requirements of other regulators.
- Identify ethics rules for the tax practice.
- AICPA Code of Professional Conduct and its Conceptual Framework
- Ethics and independence rules from the AICPA and other regulators, including the U.S. government
- Activities that discredit the profession
- Ethics interpretations issued by PEEC
- NOCLAR
- AICPA Statements on Standards for Tax Services (SSTSs)
- U.S. Treasury Department’s Circular No. 230
- Internal Revenue Service (IRS) penalty provisions
8.50 credits
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