Board Approved Ethics Courses Required to Take the CPA Exam
Ethics courses were evaluated by the Qualification Committee and approved by the Texas State Board of Public Accountancy to meet the criteria as defined by Board Rule 511.58. The university was advised of this action, and also informed that reevaluation of the course would be necessary if a significant change was made to the course content that directly relates to the Board definition of an acceptable ethics course.
The Board should be notified if: changes are made to the course pertaining to the instructor, method of delivery, syllabus, course content, the course number, or course title; or, if the university adds instructors or chooses not to offer the course.
As of this date, students taking one of the approved ethics courses taught by the instructor of record in a traditional classroom setting may be assured that the course meets the Board's ethics requirement in order to apply for the Uniform CPA Examination.
How to Submit an Ethics Course for Consideration
Board Rule 511.58(c) requires that all initial applicants for the CPA examination complete a Board approved 3-semester hour ethics course taken at a recognized educational institution. The course should include ethical reasoning, integrity, objectivity, independence and other core values. The effective date is July 1, 2005.
To view the latest information sent to Texas Colleges and Universities about this requirement, and how to submit a course for consideration, click here.
The Qualifications committee of the Board meets and reviews courses, and will recommend action to the Board as to the acceptability of ethics courses.
Requirements for Approved Ethics Courses
The Texas State Board of Public Accountancy (the Board) has received information about the ethics course which you teach, and deemed that the course meets the education requirements of Board Rule 511.58(c) for purposes of the CPA examination. Your name will be listed on the Board's webpage as an instructor for the course and as such you are expected to:
- Teach from and adhere to the syllabus and class schedule that is accepted by the Texas State Board of Public Accountancy.
- Provide students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession.
- Provide students with a foundation for ethical reasoning that includes the core values of integrity, objectivity, and independence.
- Conduct the class in a professional and ethical manner that models behavior that students may be expected to display as a professional accountant.
- Provide guidance to students concerning the ethical rules and regulations of the Board and/or the CPA regulatory agency in the state, as well as national regulatory and professional accounting organizations.
- Adhere to the statutory requirements of the Public Accountancy Act and the Board's Rules of Professional Conduct, as well as all other rules promulgated by the Board.
A violation of the Public Accountancy Act or a Board rule, or the failure to achieve one or more of the above expectations may be cause for removal of the status of an approved instructor of the ethics course.
Links to Ethics
Board Rule 511.58(c) - Requirement of an Ethics Course
Links to Ethics Course Submission Requirements
Letter to University Presidents
Links to Distance Learning
Distance Learning Ethics Matrix
Criteria for Board-Approved Ethics Course by Distance Education