cpa firm name rules texas

w\ #!Iaew=Q~#v)Z $T Iv:)UP#+ B0` #v>=} R^"o4x8=X26^y}9'pw!R( An out-of-state firm should register only its primary office location. Advertising. Supervisor. Reinstate CPA Firm License (627.4 KB) Application for Reinstatement of Individual CPA License Resources CPA Verify CPA lookup tool populated by official state regulatory data sent from Boards of Accountancy to a central database. stream Among the top 10 public accounting companies in the country is FORVIS, LLP. General Instructions: TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY. The Missouri State Board of Accountancy was created in 1909 by Senate Bill 112 and passed by the 44th General Assembly. The following table can be used as a general guide, but your individual fees may vary depending on your specific circumstances, the timing of your previous payments, and your current status with the Board. To comply with basic activation requirements firms simply need to do the . The information contained on this page is just an opinion. %%EOF A peer review of the work performed by firms providing attestation services is required every 3 years. A. . Click here for forms to be completed on-line, printed and then mailed to the above address. The Wucinski Firm in Dallas, TX is your local CPA with over 25 years of experience offering local families and businesses innovative solutions for tax planning, bookkeeping, general accounting service, investments, and more. 132 0 obj <>/Filter/FlateDecode/ID[<52A5D7714326B8A303F86798971FE53B><009FA6788EF62F468A9E0F08387F633F>]/Index[113 28]/Info 112 0 R/Length 86/Prev 128516/Root 114 0 R/Size 141/Type/XRef/W[1 2 1]>>stream x[YsG~WC,AF4 {53%tWeeQ{|GQoB*)JiDSEW}S/f)w??-Wfq\5~]S|o8.-~Zh,c/SZB|F\|%D/F]UH67NPRUS()VXvaY)JUtPWKTHyXVGR?06lSJ";.;\cgT=?g%*V)~JuEci; aG{}~ /@b'8 R O{x8M6=.DKF,sC1-eS.xvR#Q43Z[5,>{`=+Vm,zDowyoP-7z{4E*JM'&I*t+Y->n EF* F $sj}HChyDL&*RY~'P .54)\`q;pO^;zx% (example: Company, LLC vs Company LLC). Forvis. Here are some catchy accounting business names you can use for your new startup: Symmetric Tax Experts. Effective January 1, 2000, HB 1544 requires that any entity offering engineering services to the public of Texas must register with the Texas Board of Professional Engineers. The new requirement applies to all licensees and non-CPA firm owners. For example, Jane Doe, CPA, CA, sole practitioner, would generally use the firm name Jane Doe, Chartered Professional Accountant. Licensees also provide management advisory and consulting services, prepare tax returns, provide advice on tax matters and other accounting . n{##]nv6Q'p6NM(=ZxTpYRD2H?D?Kv Transparency Arkansas - See how the state is spending your money. Similar to a sole practitioner, in a partnership situation, the registered public practice firm must use the firm name with the descriptive style Chartered Professional Accountants. For questions regarding CPE requirements, email the board at: B6@utah.gov. bvu@Cml}0`(ge~]hfJ Such firm names cannot be misleading, self-laudatory or contravene professional good taste. Within the Texas Administrative Code, the Texas State Board of Public Accountancy's Rules of Professional Conduct are clearly laid out within five subchapters. ,(MW]"]B"WMJL0G::^77BHIV:(,-{zHrXo@de\&cb;|;/xR/DYm@nN One issue this bill addresses is that some entities do not have a full-time Texas licensed professional engineer A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007). We've Moved! Phone : 512-440-7723 CPA Firm Names - The AICPA/NASBA Uniform Accountancy Act Committee proposed UAA changes related to criteria for CPA firm names and the addition of definitions for the terms "network" and "network firm". endstream endobj startxref As a result, After the Board receives the required fees and registration package and finally approves the firm, the firm will be sent a license to practice public accountancy. The use of Chartered Professional Accountants in plural is only permitted where there is more than one full time equivalent (FTE) CPA working in the firm. A firm with two partners, John Smith and Mary Lam, could only use Smith, Lam and Associates if they had two or more FTE staff working on accounting engagements. Important News Alerts! 24 semester hours or quarter hour equivalents of upper level related business courses. Full-time employees currently licensed to practice in Texas on behalf of the firm Do I have to include LLC in my DBA, or otherwise advertise the fact that the DBA is run under an LLC umbrella? Once the professional accounting corporation permit has been issued, CPABC will process the Form 1 to update the firm name. Use Online Services for Individuals to manage all phases of the annual renewal process. This request can be emailed or mailed to the Board office using the GSBA Contact Information listed below: Mail & Email contact. The firm will be required to pay by check or money order to the Board an Office License Fee for each office location and a. The activities of the committee are focused on achieving this objective. Activities That Do/Do Not Require a CPA License, CPA Rules of Professional Conduct Violations, Sections 901.003 and 901.456 The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. The Texas Secretary of State (TXSOS) website is a good place to start reviewing the various naming rules. Our principal office is located at 901 Main Street, 33rd Floor, Dallas, Texas 75202. % Pannell Kerr Forster of Texas, P.C. Texas CPAs residing outside of the state and Texas CPAs that have a CPE exemption are still required to be fingerprinted. All direct and indirect costs must be paid from what it collects in license renewal fees, firm registrations, exam fees, sponsor registrations, and other collections. Market Research. 200 Piedmont Avenue SE. If a practitioner registers a firm with the BC Registry, the Registry requires a letter of consent from CPABC if the firm name contains Chartered Professional Accountant(s). Comment * document.getElementById("comment").setAttribute( "id", "a74d005d5c965f290e2633a5195d7171" );document.getElementById("bf0c8b4c01").setAttribute( "id", "comment" ); Save my name, email, and website in this browser for the next time I comment. Individual License Fee Increase OMUH&iTRh/A,-ITk*}QfFQRYk@:V3~1ZuO[_OQ$KQM0j#G6R&=} :>(! You will need to enable JavaScript to view the menu. Texas Firm Registration Change of Address Notice. The name of your business will forever play a role in: Your customers first impression Your businesses identity Members of the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TXCPA) are required by their respective bylaws to be practicing in firms that are enrolled in an approved practice monitoring program if they have an accounting and auditing practice. SUBCHAPTER D. RESPONSIBILITIES TO THE PUBLIC. Section 501.83 - Firm Names (a) General rules applicable to all firms: (1) A firm name may not contain words, abbreviations or other language that are misleading to the public, or that may cause confusion to the public as to the legal form or ownership of the firm. .M5cSq,|^eg/L'1p Any reports issued by the firm, and other material and correspondence that related to public accounting services, would be issued by Jane Doe, Chartered Professional Accountant. The University of Texas at Dallas. Please send the Name Request Result PDF topublicpractice@bccpa.ca. It is important for you to be good at your job, but if your potential clients don't know what more you can do for them like filing tax returns, managing payroll, and real estate management, to name a few, then you are . The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Commerce and Insurance (DCI). Fingerprint-Based Background Check Updates Theron, using the words College, University, School of Medicine, Medical School, Health Science Center, School of Law, Law Center, and Law School require a no objection letter from the Texas Higher Education Coordinating Board. Licensed Certified Public Accountants (CPAs) are the only individuals or firms who can issue independent reports on financial statements of business entities or other organizations in Massachusetts. TITLE 22. B. August 25, 2020 To become a CPA, you must pass a rigorous exam, known as the Uniform CPA Exam. CPA Verify - Search National Database of CPAs. ;-%~n)&RpQm[Mu*q0IRj|+Wmjl Ii-fC5"t9?*C,:-=Hs%cN g2W8;,#:dD_TMCgc _;1' >ifS4+F z_\)I. RULE 501.82. Texas does not require a comma before the entity designator (LLC). Please refer to Online Services for Individuals to check your specific status. b. The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. Richardson, Texas, United States. While the bill is consistently approved in the Senate, the Assembly continues to hold it up. Boards of accountancy use different terms for various CPA license statuses. 2010 - present TexasLLCPros.com - All Rights Reserved | About Us | Our LLC Packages | LLC Overview | Recent Posts | Contact Us. 30 semester hours or quarter hour equivalents of upper-level accounting courses. These rules override any previously grandfathered naming provisions. To check your fingerprinting status or learn how to complete this requirement, simply follow the instructions on your account page after logging into Online Services on the TSBPA website. Individual License Renewals dueMarch 31, 2023can now be paid Online John Wucinski, CPA, CFP. . Apex CPA. ); The CPA firm name implies the existence of a partnership when there is not a partnership (e.g., Smith & Jones LLP); pGZ1t@8$&83V+'IS-C 8KpbdHu8H|'?&](U&W ?a-o_+6?0W&_^TK*KG[y~u|s?*+peK 0c Names may indicate the legal organization of the firm and may state . Use a word that implies a company is a government entity (e.g., Federal, United States, etc.). To apply, submitForm 1 Application for Approval of Firm Name Change. 1 Certified public accountants must meet education, work, and examination requirementsincluding holding a. Please note that the consent letters are issued only if the firm has already been registered with CPABC. Chartered Professional Accountants of British Columbia 2020 All Rights Reserved, Firm Name Rules as they Relate to Size of Firm, Name Request Consent Letters for the BC Registry, professional accounting corporation permit application, Form 1A Application for Consent to Corporation Name, Form 1 Application for Approval of Firm Name Change, Form 1B Application for Consent to Change Corporate Name, Form 1: Application for Approval of Firm Name Change, Form 1A: Application for Consent to Corporation Name, Form 1B: Application of Consent to Corporation Name Change, Multi-jurisdictional firms (exemption does not apply to audit, review or compilation engagement reports and other material and correspondence that relates to the provision of public accounting services), Firms offering only Other Regulated Services, Registered firms operating under a franchise agreement (other than CPA-only franchises practising public accounting), Firm names rules are set out in the Code of Professional Conduct. This had to be completed by December 31, 2015. The purpose of this White Paper is to assist in providing transparency to the users of CPA firm services and the public at large regarding a CPA firm's identity, by promoting uniformity among the various state boards of accountancy regarding their rules on CPA firm names, and where appropriate, recommend revisions to the Uniform Accountancy Act (UAA) with respect to its rules concerning firm . Regardless of the functions actually performed, the use of Chartered Professional Accountant(s) as part of the firm name or as a descriptive style, in offering services to the public, shall be regarded as carrying on the practice of public accounting. The forms and documents that further explain the registration process and requirements are listed below: Forms and documents that are available on-line: Instructions for Registration of a Limited Liability Company (L0016), Registration of a Limited Liability Company (L0010) (fillable), Application for Registration of Firm Office(s) (L0011) (fillable), Affidavit for Peer Review (L0031) (fillable), Instructions for Completing the Application as a Non-CPA Owner of a Firm in Texas (L0023), Application for Non-CPA Owner in a Firm in Texas (L0022) (fillable). A new firm has 30 days to apply for its initial license or it is subject to prosecution for the unlicensed practice of accountancy, with a fine of up to $10,000. The TXCPA Code of Professional Ethics consists of both the AICPA Code of Professional Conduct and the TSBPA Rules of Professional Conduct. An out-of-state firm should register only its primary office location. The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. in responsible charge for their branch offices. The word Academy does not have similar restriction in Texas (that I know of). The following are examples of CPA firm names that would be considered to be misleading: The CPA firm name implies the existence of a corporation when the firm is not a corporation (e.g., Smith & Jones, P.C. Non-personal firm names can be requested, with a description/reason for the proposed name. 0'bM Use Online Services for Individuals to manage all phases of the annual renewal process. General Instructions: The firm is a provider of quality control materials (QCM) (or affiliated with a provider of QCM) that are used by firms that it peer reviews. %PDF-1.5 Use Online Services for Firms to manage all phases of the annual renewal process. Suite 1604, West Tower. About Peer Review. This rule provides that a sole proprietorship may continue to operate for a period of up to 15 months following the death of the sole proprietor, under certain conditions. The Board is a state agency and the members are appointed by the Governor and . 37:77) was amended during the year to adopt what is commonly referred to as "firm mobility." A CPA firm that does not have an office or a place of business in Louisiana but provides attest services in Louisiana is no longer required to hold a permit if the CPA firm meets the provisions set . endstream endobj 17 0 obj <>stream See our full legal notice. [|,Jj2Fb`S%)aR\~]B\NXt*X" y+.knc':n{4g^+7} 140 0 obj <>stream This policy has been put in place to discourage the 'parking' of domains by firms (i.e., purchasing domains just to prevent other firms from acquiring them). Responding to an Ethics Investigation and Filing Complaints, 14131 Midway Rd., Suite 850Addison, TX 75001, 3305 Northland, Suite 406Austin, TX 78731-4490. Naming Requirements The name of the Professional Accounting Firm (PAF) must fall within the stipulations set out in Rule 401 of the Rules of Professional Conduct and Associated Guidance. As a result of the Board's projected revenue, expenditures, and fund balances, modest fee increases are necessary to maintain the same level of operations for Texas licensees. )p,m#t@gk=auroUl 'j@[Rv{JF-h_;~OdKPB - 02ln Df/mwF* TeR 1+SYL1`WlBy-nY,NAVY Many state accountancy laws provide for similar restrictions in that a firm must contain only partners or shareholders who are CPAs in order to hold itself out as a CPA firm. improve enforcement of the Texas Engineering Practice Act (Act) so as to increase the protection of the public. To change your firm name or descriptive style, you must first contact the Corporate Registrations team at PAF@cpaalberta.ca . My understanding is that some states require the comma and some dont. The definition of sole proprietorship does not distinguish the number of employees in the sole proprietorship. Dallas, TX, 75248. www.cpadallaspro.com. Forms are provided for: Firm License Renewals dueSeptember 30, 2022can now be paid Online administration of the Act. Atlanta, Georgia 30334. The Board reviews and establishes all authorized fees on an annual basis. A firm may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. It is subject to re-examination and may change in the context of any specific dispute. EXAMINING BOARDS. After initial approval by the Board, the Board will send a packet including all forms and worksheets necessary to complete the registration process. The Texas State Board of Public Accountancy has contracted with an evaluator at the University of Texas at Austin-Graduate and International Admissions Center to provide these services. County Name Profession Name: Search Criteria: (Select One) None Licensee Name (Last, First - Partial - enter in textbox below) License Number (Exact - enter in textbox below) For example: A sole practitioner with one CPA staff member could use Chartered Professional Accountants in the firms descriptive style. Hawaii: If individuals or shareholders in a CPA firm hold themselves out as a CPA or PA then the ownership of the firm must be 100% owned by the licensed individuals (Hawaii license only) and shareholders (Hawaii license only) within the firm. Officers of Directors of Firm Hooker CPA Firm, PLLC, caters to the accounting, bookkeeping, and tax needs of individuals and small businesses in the Houston metro and its neighboring communities. The deadline for removal of legacy references from websites was June 30, 2016. The activities of the committee are focused on achieving Search for jobs related to Texas cpa firm name rules or hire on the world's largest freelancing marketplace with 21m+ jobs. The Board has not increased fees for licensees since September of 2019 and in 2021 the overall license renewal fee was reduced. CPABC does not send the consent letter to the BC Registry. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY. 2 0 obj Firms who wish to use the CPA logo must request authorization and comply with certain conditions. The Kansas Board of Accountancy is a regulatory body authorized . Determine startup costs. : 1917 S. Interstate 35, Austin, TX 78741 Email : info@pels.texas.gov Phone : 512-440-7723 Fax : 512-440-0417 CHAPTER 501. 4 0 obj February 9, 2023 znW1=w+iv1zc8Ra `//as Ht0H;,@ Conflicts of Interest: IRS Rules Differ from AICPA Professional Standards. Firms are required to use CPA or Chartered Professional Accountant(s), with no legacy reference, on all audit reports, review engagement reports, compilation engagement reports, and other material and correspondence that relate to the provision of public accounting services (such as engagement letters, invoices, management letters, and responses to requests for proposals). Managed daily customer interactions (estm 150/day) by responding to their inquiries while utilizing problem-solving skills to avoid . Before returning your initial submission forms, use the checklist provided to make certain all necessary forms and worksheets have been completed and included in the package. The assumed name (the name you want to use in business that does not equal the LLC name) would require the filing of an Assumed Name Certificate (aka DBA) with the Texas Secretary of State. To request a form for evaluation of foreign credentials, contact the TSBPA at (512) -305-7851 or by emailing exam@tsbpa.state.tx.us. RULES OF PROFESSIONAL CONDUCT. FORVIS is driven by the commitment to use our forward vision to deliver Unmatched Client Experiences. TXCPA ethics inquiries:817-656-5100 |Email TXCPA, AICPA Independenceand Ethics888-777-7077 |Email AICPA, Tax Practice Responsibilities - Conflicts of Interest: IRS Rules Differ from AICPA Professional Standards, AICPA Information: Ethics resources | Tools and Aids, AICPA Professional Ethics Executive Committee (PEEC), The Role of the Professional Ethics Committee. yrgDp{~i&:,8*!GP 3UaU`=v-7wqyi#Klo*Jbd+e_1p?$ n|@d7z]/0&EPkYQ*J%'fD6YHV5_.mF87] Lg4>R^u)-PBn#[!#Edu#_,Z!r|&zXyF. Note that the use of Chartered Professional Accountant(s) by a firm is not permitted unless each partner is a chartered professional accountant member in good standing or is a professional accounting corporation. I have an LLC, and would like to do business as under a different name. Katy, Texas, United States. The Board has established an initial registration fee of $25 for sole proprietorships and $150 for all other entities. H4TA;tKiB=^-_I~^& R d>bQzsj>CM\TltAE-lgqD.rRKAY071:#CV7Lu+I2H"UPsg'G69{K0X[p bCKHda .=l/N;* o_. (No formal firm name change was required if the legacy reference was not in the firms actual name but only in the descriptive style. Fingerprinting Exemptions Contact Information. For example: If Ms. McGregor is no longer a partner, the firm can only McGregor, Langley and Wong (with McGregors permission) if there are three or more partners. April 4, 2022 (a) A person shall not use or participate in the use of: (1) any communication having reference to the person's professional services that contains a false, fraudulent, misleading or . Fax : 512-440-0417. This web site is designed for general information only. The TXCPA Code of Professional Ethics consists of both the AICPA Code of Professional Conduct and the TSBPA Rules of Professional Conduct. FORVIS is committed to using its forward-looking perspective to provide clients with exceptional service. however, the legislation did not pass.1001.204 of the Act, authorizes the Board to establish reasonable and necessary fees for the With the looming specter of the new federal tax law, New York needs every competitive edge it can get. The practitioner will be sent the consent letter directly. 2g`X0I6Q$'$)&?iO}r}s EG&p =@$3Z \ <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> If you want to search for a business name, be sure to select "Licensee Name", enter the business name in the box provided using the example format and click the Search button. gyM]0zZ^8[1Z[Cl8jsbly,BAo"CQYx Several bills were proposed during the 77th Legislative Session The logo will be sent only to registered CPABC firms. <> We realize its a lot to read so weve outlined some of the most important rules below. Use of CPA Members and registered firms shall carry on the practice of public accounting under the descriptive style of "Chartered Professional Accountant (s)" unless it forms part of the firm name or the member or firm is exempted by CPABC 1. CPA firms are still CPA firms, even with non-CPAs contributing to their growth. Simply stated, if there is another organization using the same name that you wish to use, you must select another name. 5847 San . Chartered Professional Accountants. Meta Accounting. See Code of Professional ConductRule 401 Practice Names. Simple Accounting. 3-semester-hour ethics course prior to the approval of the Application . endstream endobj 114 0 obj <> endobj 115 0 obj <> endobj 116 0 obj <>stream sorfirm who are would have been eligible to practice in Texas under Subsection 513.2 ofthe Rules. However, each partner of the firm who is a legacy member must show, as an individual, the CPA designation tagged with the members legacy designation. h2QwL\.5gt@owG't\0Q1Y^Oi(1I1=:h3 60-Y]pMe Rm qqG>AS almH$wT^50OXuj9>qE6P%x |dn _: SCI which holds itself out as a firm of certified public accountants or uses the term "certified public accountant(s)" or the designation "CPA" in connection with its name, the characteristics of such a firm or organization under the "Form of Organization and Name Rule" (AICPA, Professional Standards, ET sec. Mailing Address: Georgia State Board of Accountancy. The public's need for accounting services of a high quality gave rise to the designation "Certified Public Accountant (CPA)" as a means of identifying those accountants who have met certain minimum state qualifications in higher education, ability, and accounting experience. This means that, even if the firm name includes CPA, the descriptive style Chartered Professional Accountant(s) must still be shown. this objective. Individual License Renewals dueSeptember 30, 2022can now be paid Online Investigate employment laws. hbbd``b`! Note: if the staff member resigned, the firm would be in breach of the rules. Accounting Oversight Board (PCAOB)) an engagement under PCAOB standards with a period-end during the peer review year. This requirement can be met by having an asterisk (*) after the firm name on the firms letterhead, invoices and website. If a practitioner operates a firm through a corporation and wishes to change both the name of the corporation and the name of the firm, the following two forms are required to be submitted: Once Form 1B has been approved, the corporation name can be changed with the Registrar of Companies. to the public without licenses due to confusion of working for an exempt industry. A copy of the Name Change Certificate must then be submitted to CPABC in order for the corporation name and firm name to be updated. licensee information for individuals and firms. Through December 2017, mergers and acquisitions involving the top 500 CPA firms totaled 154 for the year, compared with 125 for 2016, AICPA data show. endstream endobj 117 0 obj <>stream Hire employees. 0 Please refer to the Frequently Asked Questions page for more information. The last thing you want is for a potential lead to forget your name. kB8R5h do ZL(_7QW*|!|%Un b6LcI}oEkuRA`fUHQJ/H+Vi zq"H2zw-\b_{]DqCIS;7X{c3&a`q LBUM^ e[6G=upYw)M3,yHH}*J@aXy5Zbf3[6]*C%VQcxjJ}4Sv"~\ Conveying to clients that you are a successful firm that generates favorable results can benefit you greatly. CPA Exam Candidate Files Renewal Requirements Exams Eligible for CPE Credit Licensing Requirements & Exams Tennessee State Board of Accountancy Tennessee State Board of Accountancy (TNSBA) CPA Exam Requirements Tennessee State Board of Accountancy (TNSBA) CPA License Requirements Tennessee State Board of Accountancy (TNSBA) Firm Permit Requirements Apply for a CPA license - To apply for licensure in Arkansas.. Synergy Business Park; Kingstree Building 110 Centerview Dr. Columbia, South Carolina 29210 (803) 896-4300 Office Hours: 8:30am - 5:00pm he Board's authority to approve or disapprove names of CPA firms is granted under Section 50183 of the Rules of Professional Conduct set out in the Texas Administrative Code. Texas Administrative Code (a) General rules applicable to all firms: (1) A firm name may not contain words, abbreviations or other language that are misleading to the public, or that may cause confusion to the public as to the legal form or ownership of the firm. If the CPA firm is a sole proprietorship, Board Rule 513.16 may apply. This would be a training center that teaches certain skills and then provides job placement. Submit the following completed forms to the Board in order to begin the registration process: Registration of a Sole Proprietorship (L0037) (fillable), Application for Registration of Firm Office(s) (L0011) (fillable), Affidavit for Peer Review (L0031) (fillable). 1.Use a Name that Is Simple or Unique to Remember and Spell If you want to attract ongoing business, you need to think up a unique name that is simple to remember and spell. Effective September 1, 2022, the annual individual license fee will increase from $70 to $85 (includes $10 scholarship fee). HB1544 was passed by the 76th Legislature in 1999 and became effective January 1, 2000. %PDF-1.6 % to 505 E. Huntland Drive, Suite 380 Austin, TX 78752 February 9, 2023 CPA applicants in the state are required to take a four-hour course covering the Code of Professional Conduct, and then take an open book ethics exam covering the material in the Code. Even a unique name can spark a person's memory.

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