Where To Find Free Ethics CPE Credits for CPAs

When you’re working through your CPE credits, don’t forget that each state has its own ethics CPE requirements. New York, for instance, requires four hours of ethics CPE every three years, whereas California requires four hours of ethics CPE every two years.

Ethics CPE credits tend to be pricey, but if you don’t have the budget for them, free ethics CPE courses do exist. They’re just very limited.

Here’s everything you need to know about the ethics CPE requirement and where you can find free resources.

What is Ethics CPE?

Continuing professional education (CPE) is required for CPAs to maintain their license. It supports professional development in accounting professionals and equips them with the skills and competency needed to better serve their clients and the public.

While CPE requirements vary by state, the typical average is about 40 CPE hours a year. Most states also incorporate ethics requirements, which usually include a minimum number of professional ethics CPE hours and an ethics exam or assessment.

So why are there specific CPE requirements dedicated to the field of ethics?

It’s necessary because a strong ethical foundation is considered vital in helping CPAs maintain integrity and objectivity, and it encourages accountants to exercise prudent judgment and protect public interest. It also grounds them in transparency and honesty in their financial and tax reporting, bookkeeping, and consulting, among other responsibilities.

By following ethical practices, CPAs can maintain their status as trusted professionals and advisors to the public.

Do Free Ethics CPE Exist?

Yes, but free ethics CPE are not as readily available as other CPE topics.

ADP usually offers free live ethics CPE webinars in select states once a year, as do a limited number of other CPE providers. We occasionally send reminders when ethics CPE are available for registration. Sign up for the CPE Planner newsletter to receive these reminders.

In addition, there are several self-study options available for free ethics CPE hours.

Free Behavioral Ethics CPE from AICPA

AICPA offers a free self-study course in the field of behavioral ethics. The intermediate-level course is for 2 CPE credits and free to both AICPA members and non-members.

The course, called “Oversight of Corporate Culture: A Core Asset in Driving Performance,” focuses on culture in the workplace. This self-study resource highlights practices on assessing and strengthening a company’s corporate culture and detecting fraud and misconduct.

Before you commit to this self-study option, check your state ethics CPE requirements. For instance, New York state only accepts professional ethics CPE, and behavioral ethics are not accepted as a substitute for professional ethics.

Because some jurisdictions have state-specific requirements, you’ll want to confirm whether your state will accept these credits.

Free State-Specific Ethics CPE from Paychex and Wolters Kluwer

Paychex and Wolters Kluwer have partnered up to provide free self-study CPE courses, including a few options for the ethics requirement.

A free state-specific ethics course is available for most states. “A Basic Ethics Guidebook” offers 4 CPE credits in the field of regulatory ethics and covers basic ethical frameworks and state-specific content. Check with your state board to confirm whether these credits will be accepted for the mandatory professional ethics requirement.

If your state isn’t available for “A Basic Ethics Guidebook,” there’s another option. Paychex and Wolters Kluwer also offer an ethics CPE self-study course in the field of regulatory ethics that you can take.

“Regulatory Ethics Guidebook for Tax and Accounting Professionals” covers specific rules governing CPA practice and responsibilities. This self-study course also offers 4 CPE credits in regulatory ethics. Make sure you check with your state board to confirm whether these credits will be accepted for the mandatory professional ethics requirement.

How to Gain Access to the Paychex CCH CPELink Center

Gaining access to these self-study options can be tricky if you don’t know where to look. The trick is to register through the Paychex CCH CPELink Center. Paychex and Wolters Kluwer both have their own separate portals with CPE resources, but it’s the Paychex CCH CPELink Center that will activate the discount program that allows you to access these courses for free.

Follow these step-by-step instructions for free ethics CPE:

1. Create an account with the Paychex CCH CPELink Center. This registration will give you access to the Wolters Kluwer CPE database and to the Paychex discount program, which allows you to take up to five self-study courses for free every year. Keep in mind you’ll need to enter an address to complete the registration.

2. Go to their Ethics CPE catalog.

3. Select the state in which you’re seeking CPE credits, and click “Continue.”

4. Register for the self-study course you want to take. There should be no fee for these courses since you’ve signed up for the Paychex discount program. If you see a fee associated with the self-study courses, check to see if you’re logged in. Note that may need to scroll down to the Self-Study Courses section to register for the course. You’ll see live webinar options on this page as well, but they’re not included as part of the discount program.

5. You should now be able to access the course. If it requires you to check out before you can access the course, you should see the Paychex discount applied on the check-out page. You will not be required to enter credit card details.

Need More CPE?

If you’re looking for more CPE opportunities, check out our free CPE Calendar to find upcoming webinars from multiple accounting providers.

Browse free CPE webinars on the CPE Calendar →

If you prefer self-study courses, we also have a curated list of on-demand CPE courses.

Browse free self-study CPE courses →

Updated: March 2026