1. (a) The board may contract with 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. (1) the instructor is a CPA licensed in Texas or that the instructor is team teaching with a CPA licensed in Texas and has completed the board's ethics training program as required by the board;
   2. (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. (3) the instructor is qualified to teach ethical reasoning because he has:

      1. (A) experience in the study and teaching of ethical reasoning; and
      2. (B) formal training in organizational or ethical behavior instruction.

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

   1. (1) at the time of his application obtained sufficient education in ethics substantially equivalent to a minimum of 6 hours of credit from a university, college or community college, of which at least three hours must be in organizational ethics or other education as approved by the board;
   2. (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. (3) spent at least 10 years performing accountancy related activities as a licensed CPA;
   4. (4) no record of discipline for violation of the rules of professional conduct of the AICPA, the TSCPA or other national or state accountancy organization recognized by the board; and
   5. (5) goals and interests consistent with the board's purpose of protecting the public interest pursuant to the provisions of the Act.
3. (c) An instructor must renew the contract with the board every three years.
4. (d) The board may refuse to contract, refuse to renew a contract or cancel the contract of any instructor who has engaged in conduct rendering that instructor unsuitable for teaching ethics.
5. (e) An instructor must submit a current resume with the contract.
6. (f) 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.

Source Note:The provisions of this §523.132 adopted to be effective April 7, 2004, 29 TexReg 3477; amended to be effective August 17, 2008, 33 TexReg 6384; amended to be effective August 12, 2009, 34 TexReg 5377; amended to be effective August 11, 2010, 35 TexReg 6827; amended to be effective February 6, 2013, 38 TexReg 505.