✅ Texas CPA Ethics Exam: What Candidates Need to Know
The Texas CPA Ethics Exam is a key component of the licensure process for aspiring Certified Public Accountants in Texas. However, it’s important to understand that Texas does not require the AICPA Ethics Exam used by many other states. Instead, the Texas State Board of Public Accountancy (TSBPA) mandates a state-specific ethics course and an exam based on Texas laws and rules.
This guide covers everything you need to know about the Texas CPA Ethics Exam—including requirements, format, fees, and post-licensure obligations.
🧾 Texas CPA Ethics Exam Requirements
To become a licensed CPA in Texas, candidates must fulfill two major ethics-related requirements:
1. ✅ Board-Approved Ethics Course (Pre-Licensure)
- Candidates must complete a 3-semester-hour ethics course from a TSBPA-approved college or university.
- The course must focus on ethical reasoning, integrity, objectivity, independence, and standards of professional conduct.
- Only courses on the TSBPA’s official approved list will satisfy this requirement.
- The AICPA Professional Ethics Exam is not accepted in place of this course.
📌 Note: This ethics course must be completed before submitting your CPA certificate application.
2. ✅ Texas Rules of Professional Conduct Exam
- After your application is received, TSBPA will issue an open-book Texas CPA Ethics Exam.
- This exam tests your knowledge of Texas-specific rules and regulations governing the profession.
- You must achieve a minimum score of 85% to pass.
- The exam ensures candidates understand the Texas Rules of Professional Conduct, disciplinary actions, and licensing expectations.
💵 Texas CPA Ethics Exam Fees
| Component | Fee Range | Notes |
|---|---|---|
| 3-Semester-Hour Ethics Course | $150 – $400 (varies by provider) | Paid to the college or approved course provider |
| Texas Rules of Professional Conduct Exam | Free (included with application) | Provided directly by TSBPA upon application submission |
🔎 While there is no standalone fee for the Texas CPA Ethics Exam, you should budget for the ethics course tuition, which varies depending on where you take it.
❌ AICPA Ethics Exam Not Required in Texas
It is essential to highlight that Texas does not require the AICPA Ethics Exam. Unlike many other jurisdictions, the Texas CPA Ethics Exam is uniquely designed to test candidates on the state’s own professional conduct rules—not on national-level AICPA content.
📚 Post-Licensure Ethics CPE in Texas
Once licensed, Texas CPAs are required to complete 4 hours of Board-approved ethics Continuing Professional Education (CPE) every two-year renewal cycle, as part of the standard 80-hour CPE requirement.
This ensures that CPAs remain up to date with evolving professional and ethical standards.
📞 Contact the Texas State Board
For the most up-to-date guidance on the Texas CPA Ethics Exam, you can reach out to the TSBPA directly:
- 🌐 Website: www.tsbpa.texas.gov
- 📧 Email: license@tsbpa.texas.gov
- 📞 Phone: (512) 305-7800
🧭 Final Thoughts
The Texas CPA Ethics Exam is not just a formality—it is a rigorous and state-specific requirement designed to ensure that all CPAs licensed in Texas are familiar with the professional and ethical responsibilities that govern the profession.
By understanding the exam format, course requirements, and fees, you can confidently take the next step in becoming a licensed CPA in Texas.