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

Moral Character – Investigations

The Board has a statutory obligation (Section 901.253) to determine that any person awarded a Texas CPA certificate is of good moral character.

Good moral character is demonstrated by the lack of a history of dishonest or felonious acts. The Board considers several areas in evaluating an applicant's moral character. These include

A felony or misdemeanor conviction does not automatically disqualify you from taking the CPA Exam and becoming a Texas CPA, but you must provide full disclosure to the Board.

If you provided a “yes” response on the Application of Intent, you must complete and submit a Background Statement form for each offense.

Each reported offense is investigated. The Board has a number of methods of investigating offenses. An applicant may be asked to:

The Board may also investigate actions involving an applicant where grounds for discipline exists.
For more information, review Section 901.503 – Board Action Involving Applicant – of the Public Accountancy Act.

If you believe that it may be necessary for the Board to investigate your background or a disciplinary matter, you should consult with legal counsel.