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Texas: CPA ethics CPE requirement
Texas State Board of Public Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
| Ethics required | 4 hours every 2 year(s) |
|---|---|
| Cycle notes | 22 TAC 523.130: a Board-approved 4-CPE-credit ethics course every 2 years (reported at least every second annual renewal). 22 TAC 523.131: 'A course must be four hours in length' with components approximately 25% ethical principles and values, 25% ethical reasoning and dilemmas, 15% Board Rules of Professional Conduct with focus on recent changes; live courses must be one single 4-hour session. |
| Field of study accepted | Board-approved Texas ethics course (Regulatory Ethics) |
| Self-study permitted for ethics | Yes |
| Delivery notes | 523.131: content approved after demonstration in live-instructor, blended, or 'interactive (computer based) format'; for self-study the sponsor must administer a test at the conclusion to determine basic understanding. Self-study credit: minimum 0.5 credit initially then 0.2/0.5 increments (523.142); sponsor must pre-test self-study for average completion time (Form L0019). |
| Accepts National Registry sponsors | Yes |
| Board course approval required | Yes |
| Separate sponsor registration | Yes |
| Minimum passing score | 70% |
| Notes | All CPE providers, including National Registry sponsors, must register with the Board; Registry sponsors in good standing are exempt from the annual fee ($400 for 1-10 course titles, $750 for 11-40, $1,250 for 41+) but still file Packet B annually (L0019; 523.144(d)). Processing 4-6 weeks. Ethics course content must be submitted to the CPE Committee; no fee for ethics content review was found in 523.131, L0019, or the Board site. 523.132 authorizes ethics instructors (Texas CPA, 10 years experience, ethics coursework or teaching experience); the rule is written for instructors and its application to self-study developers is not stated - ask the Board. Records retained 5 years (523.143). Stacking two 2-hour courses does not satisfy 523.130/131. |
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| Verified | 2026-09-09 (verified) |
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