| (a) The board may authorize 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) the instructor is a CPA licensed in Texas or that
the instructor is team teaching with a CPA licensed in Texas;
(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) the instructor is qualified to teach ethical reasoning
because he has:
(A) experience in the study and teaching of ethical
reasoning; and
(B) formal training in organizational or ethical behavior
instruction.
(b) An instructor demonstrates that he is qualified
to teach ethical reasoning upon evidence that he has:
(1) at the time of his application obtained sufficient
education in ethics substantially equivalent to a minimum of six hours
of credit from a university, college or community college, of which
at least three credit hours must be in organizational ethics or other
education as approved by the board;
(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) spent at least 10 years performing accountancy
related activities as a licensed CPA;
(4) no record of discipline for violation of the rules
of professional conduct of the AICPA, the TXCPA or other national
or state accountancy organization recognized by the board; and
(5) goals and interests consistent with the board's
purpose of protecting the public interest pursuant to the provisions
of the Act.
(c) The board may cancel an authorization of any instructor
who no longer meets the requirements of this section or has engaged
in conduct rendering that instructor unsuitable for teaching ethics.
(d) An instructor must submit a current resume at the
request of the board.
(e) 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; amended to be effective March 29, 2017, 42 TexReg 1445; amended to be effective April 6, 2022, 47 TexReg 1700; amended to be effective February 8, 2023, 48 TexReg 517 |
