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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 523CONTINUING PROFESSIONAL EDUCATION
SUBCHAPTER CETHICS RULES: INDIVIDUALS AND SPONSORS
RULE §523.130Ethics Course Requirements

(a) An applicant for certification or registration must complete a board-approved four CPE credit ethics course designed to thoroughly familiarize the applicant with the board's Rules of Professional Conduct no more than two years prior to submission of the application. Proof of completion of this course must be submitted with the application.

(b) A licensee must take a four CPE credit ethics course that has been approved by the board pursuant to §523.131 of this chapter (relating to Board Approval of Ethics Course Content) every two years. The licensee shall report completion of the course on the annual license renewal notice at least every second year.

(c) A licensee granted retired, permanent disability, or other exempt status is not required to complete the ethics course during the licensee's exempt status. If the exempt status is no longer applicable, the licensee must complete an ethics course approved by the board and report it on the annual license renewal notice.

(d) A licensee must take the ethics course in a program as defined in §523.102 of this chapter (relating to CPE Purpose and Definitions).

(e) A person who does not reside in the state of Texas, who has no clients within this state, and who is current with the ethics course requirements of his state of residence is not required to take the ethics course mandated. A person meeting these requirements may claim an exemption pursuant to §523.113 of this chapter (relating to Exemptions from CPE).


Source Note: The provisions of this §523.130 adopted to be effective April 7, 2004, 29 TexReg 3477; amended to be effective August 4, 2004, 29 TexReg 7308; amended to be effective December 2, 2004, 29 TexReg 11033; amended to be effective February 17, 2008, 33 TexReg 1113; amended to be effective February 9, 2011, 36 TexReg 547; amended to be effective February 6, 2013, 38 TexReg 504; amended to be effective March 29, 2017, 42 TexReg 1445

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