INTRODUCTION
as of July 1, 2005, the Texas Board of Public Accountancy requires that three hours of credit be
earned and reported on the transcript on the topic of ethics in order to sit for the CPA exam. The
ethics course must include ethical reasoning, integrity, objectivity and independence. The approval
process is initiated when the University submits the course syllabus and Instructor name and credentials. The
syllabus is reviewed by the State Board for inclusion of the aforementioned topics. If the course is approved the
University is notified, and the Courses and the instructor are listed on the Texas State Board of Accountancy’s website.