To sit for the CPA Exam in Texas, all candidates must complete an ethics course that has been approved by the Texas State Board of Public Accountancy (TSBPA). These approved courses are offered at educational institutions, using a required Ethics Matrix to create the course to receive approval. The problem addressed by this study is that the TSBPA-required ethics course and its corresponding matrix have not been evaluated for effectiveness since their 2003 implementation date. This problem impacts the students taking the courses, those in academia developing and teaching the courses, the accounting profession, and the general public relying on the work of CPAs. The purpose of this study was to evaluate the effectiveness of the ethics course that the TSBPA requires for all Texas CPA Exam candidates. The theory base for this study was cognitive developmental theory, using Kohlberg's Stages of Moral Development based upon his theory of moral development as the guiding theoretical framework. To evaluate the effectiveness of this course, a quasi-experimental design using a nonequivalent control group posttest-only design was used. The sample for this study was students attending Texas universities working towards an undergraduate or graduate accounting degree. Two groups were compared: a completion group consisted of students who had completed the TSBPA-approved ethics course, and a noncompletion group consisted of students who had not yet taken the course. Both groups completed the Defining Issues Test-2, and the results were analyzed using an independent t-test and analysis of covariance. The study results provided evidence that completing the TSBPA-required course did not result in a higher level of moral judgment development for students compared to their peers who had not completed the course. These findings support the need for additional research as to what the TSBPA should include in the Ethics Matrix for these required courses. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]