1. (a) Candidates applying for the issuance of the CPA certificate who have not completed a board-approved ethics course within the past two years to meet the education requirements to take the CPA Examination, must successfully complete a board-approved four-hour ethics course of comprehensive study on the Rules of Professional Conduct of the board (chapter 501) offered through a board-approved and registered provider of continuing professional education.
2. (b) Candidates applying for the issuance of the CPA certificate who completed a board-approved ethics course to meet the education requirements to take the CPA Examination 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 Rules of Professional Conduct of the board, (chapter 501) offered through a board-approved and registered provider of continuing professional education.

3. (c) Candidates applying for the issuance of the CPA certificate must also pass an examination on the rules of professional conduct promulgated by the board.

   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% must be scored on the exam in order to be considered passing.
   3. (3) If a grade of 85% is not scored on the exam, the candidate will be sent another exam.

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.