States require accounting students, CPA candidates, and licensed CPAs to complete different forms of ethics education. Go to the Internet and look up the rules and regulations of the state board of accountancy in your state. Does your state have a requirement to complete a specified number of hours in ethics education prior to taking the CPA Exam? Is there a separate examination in ethics given after passing the Uniform CPA Exam prior to licensing? What are your state’s requirements with respect to continuing education in ethics? What is the purpose of ethics requirements in each area?