Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 523 - CONTINUING PROFESSIONAL EDUCATION
Subchapter C - ETHICS RULES: INDIVIDUALS AND SPONSORS
Section 523.130 - Ethics Course Requirements

(a) A licensee must complete a board-approved four CPE credit ethics course, as required by § 523.131 of this chapter (relating to Board Approval of Ethics Course Content), beginning two years following the expiration of initial licensure. This four CPE credit ethics course is designed to thoroughly familiarize the licensee with the board's Rules of Professional Conduct. Proof of completion of this course must be submitted with the license renewal notice.

(b) A licensee must take the four CPE credit ethics course required by § 523.131 of this chapter and as defined in § 523.102 of this chapter (relating to CPE Purpose and Definitions) every two years, and shall report completion of the course on the annual license renewal notice at least every second year.

(c) A licensee granted retired, permanent disability, or other exempt status is not required to complete the ethics course during the licensee's exempt status. If the exempt status is no longer applicable, the licensee must complete an ethics course approved by the board and report it on the annual license renewal notice.

(d) A licensee who does not reside in the state of Texas, who has no clients within this state, and who is current with the ethics course requirements of his state of residence is not required to take the mandated ethics course. A licensee meeting these requirements may claim an exemption pursuant to § 523.113 of this chapter (relating to Exemptions from CPE).