1. (a) An applicant applying for the issuance of the CPA certificate who has not completed a board-approved ethics course within the past two years to meet the education requirements to take the UCPAE, 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.
2. (b) An applicant applying for the issuance of the CPA certificate who completed a board-approved ethics course to meet the education requirements to take the UCPAE more than two years prior to the date of submitting the application for 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.

3. (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. (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. (2) A grade of 85% on the exam is considered passing.
   3. (3) If a grade of 85% is not scored on the exam, the applicant will be sent another exam to study and complete.

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.