How to Find a TSBPA-Approved Ethics Course in Texas (and Make Sure It Counts)
Every Texas CPA knows the ethics requirement is coming. Fewer know exactly which courses count. Texas is stricter than most states here: a general ethics course from any NASBA-registered provider is not enough. The course must be approved by the Texas State Board of Public Accountancy (TSBPA). Take the wrong one and you may find out at renewal time that your hours don’t satisfy the requirement.
This guide explains what a TSBPA-approved ethics course is, how to find one on the Board’s list, and the mistakes that trip up licensees every renewal cycle.
What the Texas Ethics Requirement Says
Under TSBPA rules, every licensee must complete a 4-credit ethics course approved by the Board under Board Rule 523.131, on a two-year cycle. That ethics course sits inside your broader CPE obligation of 120 hours over a rolling three-year period, with at least 20 hours completed each year. If you want the full picture of how ethics fits into your overall reporting, our
Texas CPA ethics CPE requirements guide walks through the entire framework.
The key word is “approved.” The Board doesn’t just set an hour count and leave the content to you. It reviews and approves the actual course content before a sponsor can offer it as satisfying the Texas ethics requirement.
What Makes a Course “Board-Approved”
Rule 523.131 sets out what an approved course has to contain. Sponsors submit their course content to the Board’s CPE committee for initial approval, and the committee can reevaluate courses every three years or whenever it chooses. The rule suggests a specific balance for the four hours:
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- About 25% on ethical principles and values
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- About 25% on ethical reasoning and working through dilemmas
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- About 15% on the Board’s Rules of Professional Conduct, with a focus on recent changes and on peer assistance through the Accountants Confidential Assistance Network (ACAN)
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- About 35% on case studies that apply those principles to the rules
The case studies have to cover more than one kind of practice. Approved courses must include examples involving a CPA in client practice who performs attest and non-attest work, plus either a CPA in industry or one in education or government. The goal, in the Board’s words, is to convey the intent of the rules rather than mere technical compliance, and to reinforce the core values of integrity, objectivity, and independence.
Format matters too. A live approved course must be delivered as a single four-hour session, with one 10-minute break each hour. A self-study version must end with a test that confirms you understood the material.
How to Find an Approved Course on the TSBPA List
The Board publishes its approved courses in a document called
L0015, Board-Approved Ethics Courses, which is updated as courses are added or removed. Before you register for any ethics course to satisfy the Texas requirement, take these steps:
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- Download the current version of L0015. Don’t rely on a copy you saved last cycle. Courses can drop off the list after reevaluation.
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- Match the sponsor and the exact course title. A sponsor may offer several ethics courses, and only the approved title counts toward the Texas requirement.
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- Confirm the delivery format. Make sure the version you’re buying (live, webinar, or self-study) is the one the Board approved.
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- Keep your certificate. Save the completion certificate with the course title and date in case your CPE is reviewed.
If a provider says its course “meets Texas requirements,” check the list anyway. It takes two minutes and removes any doubt.
Common Mistakes Texas CPAs Make
Taking a general ethics course instead of the Texas course
This is the most common mistake. Many states accept any qualifying ethics CPE, so CPAs licensed in several states sometimes assume one course covers everything. In Texas, a general ethics course can still earn CPE credit toward your 120 hours, but it won’t satisfy the Board-approved 4-hour ethics requirement unless it is on the approved list.
Losing track of the two-year cycle
Because the ethics course comes due every other year, it’s easy to forget which year you’re in. Your license renewal is due by the last day of your birth month, and you can start your renewal six weeks before that deadline. Check your record in the TSBPA online services portal so you know whether this is an ethics year before you plan the rest of your CPE.
Misreading the hours rules
Texas also caps how much of your CPE can come from non-technical subjects, and the Board’s renewal guidance notes there is no carryover of unused credits. Those rules shape how you plan everything around your ethics course. Our breakdown of
technical vs non-technical CPE hours in Texas explains how the categories work.
Confusing the licensing ethics course with the CPE ethics course
CPA candidates in Texas also have to complete a Board-approved ethics course as part of qualifying for licensure. That list is separate from the CPE ethics list for current licensees. If you’re already licensed, make sure you’re looking at the CPE ethics course list (L0015).
What About Non-Resident Texas CPAs?
If you hold a Texas license but live and practice in another state, the TSBPA notes that non-resident CPAs can often meet the ethics requirement by affirming that they’ve met their home state’s requirements. The rules depend on your situation, so confirm with the Board’s licensing division before you skip the Texas course.
Look for a Course You’ll Actually Remember
Approval tells you a course meets the Board’s standard. It doesn’t tell you whether the four hours will be worth your time. The Board’s own rule puts 35% of the content into case studies, and that’s where a good course stands out. Real stories of professional failure, like the auditors at Theranos or the oversight gaps at FTX, stay with you far longer than a slide deck of rule citations.
That’s the approach behind every course I teach. Each one is built around a real case, told the way a documentary would tell it, so the ethical reasoning sticks after the session ends. You can
browse my ethics CPE courses to find the right fit for your next renewal.
