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Texas State Board of Public Accountancy
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  William Treacy, Executive Director  
 

Moral Character - Statement

The Board has a statutory obligation(Section 901.253) to determine that each 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:

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

Each Eligibility Application, as well as the Issuance Application for the CPA Certificate, asks questions about the applicant's moral character. If you provided information about an offense to the Board on a prior application, you need not repeat it on subsequent applications. However, you must report any new offense along with detailed information.