SECTION 511.163. Board-Approved Ethics Requirement and Examination on the Rules of Professional Conduct

(a) An applicant applying for the issuance of the CPA certificate must successfully complete a board-approved four-hour ethics course of comprehensive study on the board's Rules of Professional Conduct offered through a board-approved and registered provider of CPE.

(b) An applicant is not required to comply with subsection (a) of this section if the applicant has completed an ethics course from a board recognized institution of higher education within two years of the date the board receives the applicant's application for issuance of the CPA certificate.

(c) An applicant applying for the issuance of the CPA certificate must also pass an examination on the board's Rules of Professional Conduct.

(1) The examination on the Rules of Professional Conduct must be completed not more than six months prior to the issuance of the CPA certificate.

(2) A grade of 85% on the exam is considered passing.

Source Note: The provisions of this §511.163 adopted to be effective January 11, 1990, 15 TexReg 29; amended to be effective December 10, 1998, 23 TexReg 12306; amended to be effective February 29, 2000, 25 TexReg 1627; amended to be effective June 11, 2008, 33 TexReg 4503; amended to be effective August 8, 2012, 37 TexReg 5777; amended to be effective March 29, 2017, 42 TexReg 1441