What are the requirements to obtain an initial permit to practice?
To obtain an initial permit, you must report a minimum of forty (40) hours of CPE and provide evidence of the successful completion (90% or above) of the AICPA Comprehensive Ethics Examination or its equivalent as determined by the OAB earned within the previous calendar year or within 365 days immediately preceding the date of the application. The exam course is called “Professional Ethics: AICPA’s Comprehensive Course.” It can be counted toward the 40 hours of CPE required for the permit.
