TSBPA Seal
 
Texas State Board of Public Accountancy
  Home     Exam Candidates    Licensees 
  William Treacy, Executive Director  
 

Board-Approved Ethics Courses Required to Take the CPA Exam

Ethics courses are evaluated to determine if a particular course meets the criteria as defined by Board Rule 511.58. Reevaluation of the course is required after three years or is necessary if a significant change is 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.

Students taking one of the approved ethics courses taught by the instructor of record in a face-to-face, 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

The following documents are needed and should be sent to the Board for consideration.

  1. Course Syllabus
  2. Class Schedule
  3. Ethics course matrix (link provided below)
  4. Names of Instructor(s) teaching the course

Ethics Courses Requirements

Board Rule 511.58(c) requires that applicants for the CPA examination complete a Board-approved three-semester-hour ethics course taken at a recognized educational institution. The course should 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. The course should provide a foundation for ethical reasoning and include the core values of integrity, objectivity, and independence.

Instructors teaching the course should not have been disciplined by the Board for a violation of the Rules of Professional Conduct.

An ethics course should cover the following topics:

  1. Ethical reasoning - 15%
  2. Integrity - 15%
  3. Objectivity - 15%
  4. Independence (as it pertains to accounting) - 15%
  5. Other core values - 15%
  6. AICPA, SEC, and the Board of Accountancy's ethics rules - 10%
  7. Ethical theory - 10%
  8. Other topics - 5%

Topical coverage should incorporate a majority of accounting case studies and moral dilemmas supplemented by business and general case studies and moral dilemmas.

An ethics course should be delivered in a face-to-face, traditional classroom setting. Courses offered in a hybrid or distance learning format may be considered at a later date and must be approved by the Board.

Approved Ethics Courses

An approved ethics course will be included on the list on the Board's webpage along with the name of the instructor for the course. Instructors are expected to:

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 removing an instructor from the list of approved instructors for ethics courses.

Links to Ethics

Ethics Courses

Board Rule 511.58(c) - Requirement of an Ethics Course

Links to Ethics Course Submission Requirements

Ethics Matrix (traditional face-to-face-course)

Links to Distance Learning

Distance Learning Ethics Matrix

Criteria for Board-Approved Ethics Course by Distance Education