PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511. ELIGIBILITY
SUBCHAPTER C. EDUCATIONAL REQUIREMENTS
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.52 concerning Recognized Institutions of Higher Education, with changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6852) and will be republished. The change capitalizes the letter "L" in StraighterLine.
There are business entities and other organizations that offer courses which do not meet the minimum standards to be approved by the board to sit for the Uniform CPA Exam. The rule revision identifies a specific entity that offers courses that are not approved by the board.
No comments were received regarding the adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.52.Recognized Institutions of Higher Education.
(a) The board recognizes institutions of higher education that offer a baccalaureate or higher degree, that either:
(1) are accredited by one of the following organizations:
(A) Middle States Commission on Higher Education (MSCHE);
(B) Northwest Commission on Colleges and Universities (NWCCU);
(C) Higher Learning Commission (HLC);
(D) New England Commission of Higher Education (NECHE);
(E) Southern Association of Colleges and Schools, Commission on Colleges (SACS); and
(F) WASC Senior College and University Commission; or
(2) provide evidence of meeting equivalent accreditation requirements of SACS.
(b) The board is the final authority regarding the evaluation of an applicant's education and has received assistance from the reporting institution in the State of Texas, the University of Texas at Austin, in evaluating:
(1) an institution of higher education;
(2) organizations that award credits for coursework taken outside of a traditional academic environment and shown on a transcript from an institution of higher education;
(3) assessment methods such as credit by examination, challenge exams, and portfolio assessment; and
(4) non-college education and training.
(c) The following organizations and assessment methods may not be used to meet the requirements of this chapter:
(1) American Council on Education (ACE);
(2) Prior Learning Assessment (PLA);
(3) Defense Activity for Non-Traditional Education Support (DANTES);
(4) Defense Subject Standardized Test (DSST); and
(5) StraighterLine.
(d) The board may accept courses completed through an extension school, a correspondence school or continuing education program provided that the courses are offered and accepted by the board approved educational institution for a business baccalaureate or higher degree conferred by that educational institution.
(e) Except as provided in subsection (d) of this section, extension and correspondence schools or programs and continuing education courses do not meet the criteria for recognized institutions of higher education.
(f) The requirements related to recognized community colleges are provided in §511.54 of this chapter (relating to Recognized Texas Community Colleges).
(g) The board may recognize a community college that offers a baccalaureate degree in accounting or business, provided that the applicant is admitted to a graduate program in accounting or business offered at a recognized institution of higher education that offers a graduate or higher degree.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400179
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.53 concerning Evaluation of International Education Documents, with changes to the proposed text as published in the November 24, 2023 issue of the Texas Register (48 TexReg 6853) and will be republished. The change capitalizes the letter "L" in StraighterLine.
There are business entities and other organizations that offer courses which do not meet the minimum standards to be approved by the board to sit for the Uniform CPA Exam. The rule revision identifies a specific entity that offers courses that have been evaluated and determined to not meet minimum standards to be used as credit to sit for the Uniform CPA Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.53.Evaluation of International Education Documents.
(a) It is the responsibility of the board to confirm that education obtained at colleges and universities outside of the United States (international education) is equivalent to education earned at board-recognized institutions of higher education in the U.S.
(b) The board shall use, at the expense of the applicant, the services of the University of Texas at Austin, Graduate and International Admissions Center, to validate, review, and evaluate international education documents submitted by an applicant to determine if the courses taken and degrees earned are substantially equivalent to those offered by the board-recognized institutions of higher education located in the U.S. The evaluation shall provide the following information to the board:
(1) Degrees earned by the applicant that are substantially equivalent to those conferred by a board-recognized institution of higher education in the U.S. that meets §511.52 of this chapter (relating to Recognized Institutions of Higher Education);
(2) The total number of semester hours or quarter hour equivalents earned that are substantially equivalent to those earned at U.S. institutions of higher education and that meet §511.59 of this chapter (relating to Definition of 120 Semester Hours to take the UCPAE);
(3) The total number of semester hours or quarter hour equivalents earned in accounting coursework that meets §511.57 of this chapter (relating to Qualified Accounting Courses to take the UCPAE) or §511.60 of this chapter (relating to Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE);
(4) An analysis of the title and content of courses taken that are substantially equivalent to courses listed in §511.57 or §511.60 of this chapter; and
(5) The total number of semester hours or quarter hour equivalents earned in business coursework that meets §511.58 of this chapter (relating to Definitions of Related Business Subjects to take the UCPAE).
(c) The University of Texas at Austin, Graduate and International Admissions Center, may use the American Association of Collegiate Registrars and Admissions Officers (AACRAO) material, including the Electronic Database for Global Education (EDGE), in evaluating international education documents.
(d) Other evaluation or credentialing services of international education are not accepted by the board.
(e) Credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirements of this chapter:
(1) American College Education (ACE);
(2) Prior Learning Assessment (PLA);
(3) Defense Activity for Non-Traditional Education Support (DANTES);
(4) Defense Subject Standardized Test (DSST); and
(5) StraighterLine.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400181
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.58 concerning Definitions of Related Business Subjects to take the UCPAE, with changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6854) and will be republished. The change capitalizes the letter "L" in StraighterLine.
The revision identifies course work from an organization that the board will not accept for purposes of qualifying to take the Uniform CPA Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.58.Definitions of Related Business Subjects to take the UCPAE.
(a) Related business courses are those business courses that a board recognized institution of higher education accepts for a business baccalaureate or higher degree by that educational institution.
(b) An individual who holds a baccalaureate or higher degree from a recognized educational institution as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) may take related business courses from four-year degree granting institutions, or recognized community colleges, provided that all such institutions are recognized by the board as defined by §511.52 or §511.54 of this chapter (relating to Recognized Texas Community Colleges). Related business courses taken at a recognized community college are only the courses that the board has reviewed and approved to meet this section.
(c) The board will accept no fewer than 24 semester credit hours of upper level courses (for the purposes of this subsection, economics and statistics at any college level will count as upper division courses) as related business subjects (without repeat), taken at a recognized educational institution shown on official transcripts or accepted by a recognized educational institution for purposes of obtaining a baccalaureate degree or its equivalent, in the following areas.
(1) No more than 6 credit semester hours taken in any of the following subject areas may be used to meet the minimum hour requirement:
(A) business law, including study of the Uniform Commercial Code;
(B) economics;
(C) management;
(D) marketing;
(E) business communications;
(F) statistics and quantitative methods;
(G) information systems or technology; and
(H) other areas related to accounting.
(2) No more than 9 credit semester hours taken in any of the following subject areas may be used to meet the minimum hour requirement:
(A) finance and financial planning; and
(B) data analytics, data interrogation techniques, cyber security and/or digital acumen in the accounting context, whether taken in the business school or in another college or university program, such as the engineering, computer science, information systems, or math programs (while data analytic tools may be used in the course, application of the tools should be the primary objective of the course).
(d) The board requires that a minimum of 2 upper level semester credit hours in accounting communications or business communications with an intensive writing curriculum be completed. The semester hours may be obtained through a standalone course or offered through an integrated approach. If the course content is offered through integration, the university must advise the board of the course(s) that contain the accounting communications or business communications content. The course may be used toward the 24 semester credit hours of upper level business courses listed in subsection (c)(1) of this section.
(e) Credit for hours taken at recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester hour for each hour of credit received under the quarter system.
(f) Related business courses completed through and offered by an extension school, correspondence school, or continuing education program of a board recognized educational institution may be accepted by the board, provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.
(g) The board may review the content of business courses and determine if they meet the requirements of this section.
(h) Credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirements of this chapter:
(1) American College Education (ACE);
(2) Prior Learning Assessment (PLA);
(3) Defense Activity for Non-Traditional Education Support (DANTES);
(4) Defense Subject Standardized Test (DSST); and
(5) StraighterLine.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400183
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.59 concerning Definition of 120 Semester Hours to take the UCPAE, with changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6856) and will be republished. The change capitalizes the letter "L" in StraighterLine.
The revision identifies course work from an organization that the board will not accept for purposes of qualifying to take the Uniform CPA Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.59.Definition of 120 Semester Hours to take the UCPAE.
(a) To be eligible to take the UCPAE, an applicant must hold at a minimum a baccalaureate degree, conferred by a board-recognized institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education), and have completed the board-recognized coursework identified in this section:
(1) no fewer than 21 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter (relating to Qualified Accounting Courses) or §511.60 of this chapter (relating to Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE);
(2) no fewer than 24 semester hours or quarter-hour equivalents of upper level related business courses, as defined by §511.58 of this chapter (relating to Definitions of Related Business Subjects to take the UCPAE); and
(3) academic coursework at an institution of higher education as defined by §511.52 of this chapter, when combined with paragraphs (1) and (2) of this subsection meets or exceeds 120 semester hours.
(b) An individual holding a baccalaureate degree conferred by a board-recognized institution of higher education, as defined by §511.52 of this chapter, and who has not completed the requirements of this section shall meet the requirements by taking coursework in one of the following ways:
(1) complete upper level or graduate courses at a board recognized institution of higher education as defined in §511.52 of this chapter that meets the requirements of subsection (a)(1) and (2) of this section; or
(2) enroll in a board recognized community college as defined in §511.54 of this chapter (relating to Recognized Texas Community Colleges) and complete board approved accounting or business courses that meet the requirements of subsection (a)(1) and (2) of this section. Only specified accounting and business courses that are approved by the board will be accepted as not all courses offered at a community college are accepted.
(c) The following courses, courses of study, certificates, and programs may not be used to meet the 120-semester hour requirement:
(1) any CPA review course offered by an institution of higher education or a proprietary organization;
(2) remedial or developmental courses offered at an educational institution; and
(3) credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirements of this chapter:
(A) American College Education (ACE);
(B) Prior Learning Assessment (PLA);
(C) Defense Activity for Non-Traditional Education Support (DANTES);
(D) Defense Subject Standardized Test (DSST); and
(E) StraighterLine.
(d) The hours from a course that has been repeated will be counted only once toward the required 120 semester hours.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400185
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.60 concerning Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE, with changes to the proposed text as published in the November 24, 2023 issue of the Texas Register (48 TexReg 6857) and will be republished. The change capitalizes the letter "L" in StraighterLine.
The revision identifies course work from an organization that the board will not accept for purposes of qualifying to take the Uniform CPA Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.60.Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE.
(a) An applicant shall meet the board's accounting course requirements in one of the following ways:
(1) Hold a baccalaureate or higher degree from a board-recognized institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) and present valid transcript(s) from board-recognized institution(s) that show degree credit for no fewer than 21 semester credit hours of upper division accounting courses as defined in subsection (e) of this section; or
(2) Hold a baccalaureate or higher degree from a board-recognized institution of higher education as defined by §511.52 of this chapter, and after obtaining the degree, complete the requisite 21 semester credit hours of upper division accounting courses, as defined in subsection (e) of this section, from four-year degree granting institutions, or accredited community colleges, provided that all such institutions are recognized by the board as defined by §511.52 of this chapter, and that the accounting programs offered at the community colleges are reviewed and accepted by the board.
(b) Credit for hours taken at board-recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester credit hour for each hour of credit received under the quarter system.
(c) The board will accept no fewer than 21 semester credit hours of accounting courses from the courses listed in subsection (e)(1) - (14) of this section. The hours from a course that has been repeated will be counted only once toward the required 21 semester hours. The courses must meet the board's standards by containing sufficient business knowledge and application to be useful to candidates taking the UCPAE. A board-recognized institution of higher education must have accepted the courses for purposes of obtaining a baccalaureate degree or its equivalent, and they must be shown on an official transcript.
(d) A non-traditionally-delivered course meeting the requirements of this section must have been reviewed and approved through a formal, institutional faculty review process that evaluates the course and its learning outcomes and determines that the course does, in fact, have equivalent learning outcomes to an equivalent, traditionally delivered course.
(e) The subject-matter content should be derived from the UCPAE Blueprints and cover some or all of the following:
(1) financial accounting and reporting for business organizations that may include:
(A) up to nine semester credit hours of intermediate accounting;
(B) advanced accounting; or
(C) accounting theory;
(2) managerial or cost accounting (excluding introductory level courses);
(3) auditing and attestation services;
(4) internal accounting control and risk assessment;
(5) financial statement analysis;
(6) accounting research and analysis;
(7) up to 12 semester credit hours of taxation (including tax research and analysis);
(8) financial accounting and reporting for governmental and/or other nonprofit entities;
(9) up to 12 semester credit hours of accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;
(10) up to 12 semester credit hours of accounting data analytics, provided the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting (while data analytics tools may be taught in the courses, application of the tools should be the primary objective of the courses);
(11) fraud examination;
(12) international accounting and financial reporting;
(13) at its discretion, the board may accept up to three semester credit hours of accounting course work with substantial merit in the context of a career in public accounting, provided the course work is predominantly accounting or auditing in nature but not included in paragraphs (1) - (12) of this subsection (for any course submitted under this provision, the Accounting Faculty Head or Chair must affirm to the board in writing the course's merit and content); and
(14) at its discretion, the board may accept up to three semester credit hours of independent study in accounting selected or designed by the student under faculty supervision (the curriculum for the course shall not repeat the curriculum of another accounting course that the student has completed).
(f) The board requires that a minimum of two semester credit hours in research and analysis relevant to the course content described in subsection (e)(6) or (7) of this section be completed. The semester credit hours may be obtained through a discrete course or offered through an integrated approach. If the course content is offered through integration, the institution of higher education must advise the board of the course(s) that contain the research and analysis content.
(g) The following types of introductory courses do not meet the accounting course definition in subsection (e) of this section:
(1) elementary accounting;
(2) principles of accounting;
(3) financial and managerial accounting;
(4) introductory accounting courses; and
(5) accounting software courses.
(h) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the accounting course definition.
(i) CPE courses shall not be used to meet the accounting course definition.
(j) Accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.
(k) Credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirements of this chapter:
(1) American College Education (ACE);
(2) Prior Learning Assessment (PLA);
(3) Defense Activity for Non-Traditional Education Support (DANTES);
(4) Defense Subject Standardized Test (DSST); and
(5) StraighterLine.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400187
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.80 concerning Granting of Credit, without changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6859) and will not be republished.
Events occur beyond the control of individuals attempting to become licensed CPAs which interfere with the individual's ability to take or pass the uniform CPA exam. The rule revision recognizes unavoidable and unforeseeable events that create hardships to individuals deserving of a fair opportunity to become CPAs.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400188
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.87 concerning Loss of Credit, without changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6860) and will not be republished.
Events occur beyond the control of individuals attempting to become licensed CPAs which interfere with the individual's ability to take or pass the uniform CPA exam. The rule revision recognizes unavoidable and unforeseeable events that create hardships to individuals deserving of a fair opportunity to become CPAs.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400189
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.164 concerning Definition of 150 Semester Hours to Qualify for Issuance of a Certificate, with changes to the proposed text as published in the November 24, 2023 issue of the Texas Register (48 TexReg 6862) and will be republished. The change capitalizes the letter "L" in StraighterLine.
The revision requires at least two hours of course work in research and analysis in order to be certified as a CPA. This is an existing provision that has been relocated to this rule to make it a requirement for certification and not to sit for the exam at 120 hours.
The revision also identifies coursework completed at an identified business entity that may not qualify an applicant seeking to sit for the CPA exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§511.164.Definition of 150 Semester Hours to Qualify for Issuance of a Certificate.
(a) To qualify for the issuance of a CPA certificate, an applicant must hold at a minimum a baccalaureate degree, conferred by a board-recognized institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education), and have completed the board-recognized coursework identified in this section:
(1) no fewer than 27 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter (relating to Qualified Accounting Courses to take the UCPAE) or §511.60 of this chapter (relating to Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE) to include a minimum of two semester credit hours in research and analysis;
(2) no fewer than 24 semester hours or quarter-hour equivalents of upper level related business courses, as defined by §511.58 of this chapter (relating to Definitions of Related Business Subjects to take the UCPAE);
(3) a three semester hour board-approved standalone course in accounting or business ethics. The course must be taken at a recognized educational institution and should provide students with a framework of ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior in the best interest of the public and profession. The ethics course shall:
(A) include the ethics rules of the AICPA, the SEC, and the board;
(B) provide a foundation for ethical reasoning, including the core values of integrity, objectivity, and independence; and
(C) be taught by an instructor who has not been disciplined by the board for a violation of the board's rules of professional conduct, unless that violation has been waived by the board; and
(4) academic coursework at an institution of higher education as defined by §511.52 of this chapter, when combined with paragraphs (1) - (3) of this subsection meets or exceeds 150 semester hours, of which 120 semester hours meets the education requirements defined by §511.59 of this chapter (relating to Definition of 120 Semester Hours to take the UCPAE). An applicant who has met paragraphs (1) - (3) of this subsection may use a maximum of 9 total semester credit hours of undergraduate or graduate independent study and/or internships as defined in §511.51(b)(4) or §511.51(b)(5) of this chapter (relating to Educational Definitions) to meet this paragraph. The courses shall consist of:
(A) a maximum of three semester credit hours of independent study courses; and
(B) a maximum of six semester credit hours of accounting/business course internships.
(b) The following courses, courses of study, certificates, and programs may not be used to meet the 150 semester hour requirement:
(1) any CPA review course offered by an institution of higher education or a proprietary organization;
(2) remedial or developmental courses offered at an educational institution; and
(3) credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirement of this chapter:
(A) American College Education (ACE);
(B) Prior Learning Assessment (PLA);
(C) Defense Activity for Non-Traditional Education Support (DANTES);
(D) Defense Subject Standardized Test (DSST); and
(E) StraighterLine.
(c) The hours from a course that has been repeated will be counted only once toward the required semester hours.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400190
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §515.5 concerning Reinstatement of a Certificate or License in the Absence of a Violation of the Board's Rules of Professional Conduct, without changes to the proposed text as published in the November 24, 2023 issue of the Texas Register (48 TexReg 6863) and will not be republished.
The revision recognizes the relocation of the rule providing accommodations to military service members, spouses and veterans to a new chapter and to implement the provisions of Texas Occupation Code § 55.004 and § 55.0041.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400191
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts the repeal of §515.11 concerning Licensing for Military Service Members, Military Veterans, and Military Spouses, without changes to the proposed text as published in the November 24, 2023 issue of the Texas Register (48 TexReg 6864) and will not be republished.
The repeal recognizes the relocation of the rule providing accommodations to military service members, spouses and veterans to a new chapter.
No comments were received regarding adoption of the repeal.
The repeal is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400192
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §516.1 concerning Definitions, without changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6865) and will not be republished.
Texas Occupation Code 55.0041 directs state agencies to accommodate military service members, military spouses and military veterans in practicing accounting in Texas.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400193
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §516.2 concerning Licensing for Military Service Members and Spouses, without changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6866) and will not be republished.
Texas Occupation Code 55.004 directs a state agency that issues a license to military service members and military spouses to adopt rules that provide accommodations for their practice of public accounting in Texas.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400194
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §516.3 concerning Licensing for Military Veterans, without changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6868) and will not be republished.
Texas Occupation Code § 55.004 directs state agencies to accommodate military veterans in obtaining a license to practice public accounting in Texas.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400195
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §516.4 concerning Accounting Practice Notification by Military Service Members and Spouses, with changes to the proposed text as published in the November 24, 2023, issue of the Texas Register (48 TexReg 6869) and will be republished. The change revises subsections (e) and (f) to (c) and (d).
Texas Occupation Code § 55.0041 directs state agencies to accommodate military service members and military spouses in practicing accounting in Texas while serving in the armed services. It allows military service members and military spouses to practice public accounting in Texas without a license and fees for up to three years so long as they have a license from a jurisdiction with substantially equivalent requirements. They may also practice in Texas without a license if they held a license in Texas within five years preceding the application date.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
§516.4.Accounting Practice Notification by Military Service Members and Spouses.
(a) This section applies to all board regulated public accountancy practice requirements, other than the examination requirement, by a military service member or military spouse not requiring a license.
(b) A military service member or military spouse:
(1) may practice accounting in Texas during the period the military service member or military spouse is stationed at a military installation in Texas for a period not to exceed the third anniversary of the date the military service member or military spouse receives confirmation of authorization to practice by the board, if the military service member or military spouse:
(A) notifies the board of an intent to practice public accountancy in this state;
(B) submits proof of residency in this state along with a copy of their military identification card;
(C) receives from the board confirmation that the board has verified the license in the other jurisdiction and that the other jurisdiction has licensing requirements that are substantially equivalent to the board's licensing requirements; and
(D) receives confirmation of authorization to practice public accountancy in Texas from the board;
(2) may not practice in Texas with a restricted license issued by another jurisdiction nor practice with an unacceptable criminal history according to Chapter 53 of the Texas Occupations Code (relating to Consequences of Criminal Conviction); and
(3) shall comply with all other laws and regulations applicable to the practice of public accountancy in this state including, but not limited to, providing attest services through a licensed accounting firm.
(c) The board, in no less than 30 days following the receipt of notice of intent, will provide confirmation of authorization to practice to a military service member or military spouse, who has satisfied the board's rules.
(d) In the event of a divorce or similar event that affects a person's status as a military spouse, the spouse may continue to engage in the business or occupation under the authority of this section until the third anniversary of the date the spouse received the confirmation described by subsection (b)(1)(D) of this section.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 18, 2024.
TRD-202400196
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: February 7, 2024
Proposal publication date: November 24, 2023
For further information, please call: (512) 305-7842