An applicant is required to complete a Board-approved 3–semester–hour ethics course prior to the approval of the Application of Intent. The course must be pre-approved by the Board, taken as a standalone course in accounting or business ethics at a Board-recognized educational institution, and 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 ethics program shall include the ethics rules of the American Institute of CPAs, the U.S. Securities and Exchange Commission and the Texas State Board of Accountancy, and should provide a foundation for ethical reasoning and include the core values of integrity, objectivity and independence.
Thelist provides the ethics courses that have been approved by the Board.
Candidates can reviewthe requirements that educators must meet for approved ethics courses.