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 523.132 - Board Authorized Ethics Instructors

Universal Citation: 22 TX Admin Code ยง 523.132

Current through Reg. 49, No. 38; September 20, 2024

(a) The board may authorize any instructor wishing to offer an ethics course approved by the board pursuant to § 523.131 of this chapter (relating to Board Approval of Ethics Course Content) who can demonstrate that:

(1) the instructor is a CPA licensed in Texas or that the instructor is team teaching with a CPA licensed in Texas;

(2) the instructor has never been disciplined for a violation of the board's Rules of Professional Conduct unless waived by the board; and

(3) the instructor is qualified to teach ethical reasoning because he has:
(A) experience in the study and teaching of ethical reasoning; and

(B) formal training in organizational or ethical behavior instruction.

(b) An instructor demonstrates that he is qualified to teach ethical reasoning upon evidence that he has:

(1) at the time of his application obtained sufficient education in ethics substantially equivalent to a minimum of six hours of credit from a university, college or community college, of which at least three credit hours must be in organizational ethics or other education as approved by the board;

(2) teaching experience that is substantially equivalent to two or more full time semesters teaching experience at a university, college or community college, or other experience as approved by the board;

(3) spent at least 10 years performing accountancy related activities as a licensed CPA;

(4) no record of discipline for violation of the rules of professional conduct of the AICPA, the TXCPA or other national or state accountancy organization recognized by the board; and

(5) goals and interests consistent with the board's purpose of protecting the public interest pursuant to the provisions of the Act.

(c) The board may cancel an authorization of any instructor who no longer meets the requirements of this section or has engaged in conduct rendering that instructor unsuitable for teaching ethics.

(d) An instructor must submit a current resume at the request of the board.

(e) Interpretive comments: To have goals and interests consistent with the board's purpose of protecting the public interest pursuant to the provisions of the Act, an instructor must refrain from using the instruction of an ethics course as a marketing tool for other products and services offered by the instructor. An instructor must be free from conflicts of interest with the board in both fact and appearance. Representation of a respondent or a complainant in a disciplinary proceeding pending before the board creates the appearance of a conflict of interest.

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