Texas State Board of Public Accountancy
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Criteria for Board–Approved Distance Education Ethics Course to Take the CPA Examination

Board Rule 511.58(c) requires that applicants taking the CPA Examination must have completed a Board-approved ethics course prior to taking the exam.

Universities that offer a Board-approved ethics course in a face-to-face, traditional delivery format may now consider expanding their delivery options to distance education, using the following guidelines.  Information outlined in the Standards of this document should be sent to the Board office for evaluation.  Questions or requests for clarification may be directed to Donna Hiller, Director of Qualifications for the Board, at 512-305-7818.

Delivery - A Board-approved ethics course taught by distance education may be offered to students through one of the following delivery methods. The delivery methods shown below represent similar requirements contained in the Texas Higher Education Coordinating Board Rules.

The Board considered the following delivery methods and approved them in conjunction with a blended curriculum encompassing one or more modes of delivery.  The blended curriculum must have a minimum of 51% of class time in a traditional setting with the students and instructor present.  The remaining 49% may include one or more of the following delivery modes.

The Board considered and did not approve print/correspondence as a delivery method.

Standards - The university is required to meet the following standards for all Board-approved ethics courses offered by distance education:

Board evaluation - The Board will evaluate each distance education ethics course submitted by a university and either approve the course, request additional information or clarification, or deny approval.  The following information is required for each Course submitted for evaluation.

Courses offered or taken prior to Board approval may not be used to meet the ethics course requirements for CPA Examination purposes.

Terms of approval - A distance education ethics course that receives Board approval may be offered for three years from the date of approval. Reevaluation of the course is required after three years, or is necessary if a significant change is made to the course content that directly relates to the Board definition of an acceptable ethics course.

The Board should be notified if: changes are made to the course pertaining to the instructor, method of delivery, syllabus, course content, the course number, or course title, or if the university adds instructors or chooses not to offer the course.