(a) The initial filing of the application of intent
shall be made on forms prescribed by the board and shall also be in
compliance with board rules and with all applicable laws. The application
of intent may be submitted at any time and will be used to determine
compliance and eligibility for an applicant to take the UCPAE. The
application of intent will remain active until:
(1) an applicant takes at least one section of the
UCPAE within two years from the date of submission of the application;
or
(2) the second anniversary of the submission of the
application has lapsed.
(b) Each applicant who submits an application of intent
to determine eligibility for the UCPAE must pay a nonrefundable filing
fee in accordance with §521.12 of this title (relating to Filing
Fee). The filing fee shall be applied towards a reapplication of intent
to determine eligibility for the UCPAE for those applicants applying
prior to September 1, 2023 and reapplying following that date in order
to qualify to take the UCPAE with 120 hours of acceptable coursework.
An application of intent not accompanied by the proper fee or required
documents shall not be considered complete. The withholding of information,
a misrepresentation, or any untrue statement on the application or
supplemental documents will be cause for rejection of the application.
(c) Each applicant must provide official educational
documents to be used in determining compliance with the applicable
education requirements of the Act.
(d) Each applicant must comply with the board's fingerprinting
process that accesses the Federal Bureau of Investigation (FBI) database
and the Texas Department of Public Safety-Crime Records division files.
This is necessary to ensure an applicant to take the uniform CPA examination
or to receive a certificate lacks a history of dishonest or felonious
acts and the board is aware of any criminal activity that might be
relevant to the applicant's qualifications to take the UCPAE.
(e) Each applicant will be notified when all requirements
have been met to apply to take the UCPAE, and with the notification,
an examination application will be made available to the applicant.
(f) Each applicant must provide a copy of the following
documents:
(1) Unexpired driver's license issued by a state of
the United States provided it contains a photograph and information
such as name, date of birth, sex, height, eye color, and address;
or an unexpired United States passport; and
(2) social security card. Such information shall be
considered confidential and can only be disclosed under the provisions
of the Act.
(g) Applicants who are citizens of a foreign country
and who cannot meet the requirements of subsection (f) of this section
shall comply by providing evidence of a non-expired F-1 Visa issued
to students attending a university or college. The board may consider
an F-1 Visa with a Certificate of Eligibility for Nonimmigrant Student
Status. Form I-20 shall be approved by the designated school official
at the educational institution where the applicant is currently attending.
(h) Applicants who cannot meet the requirements of
subsection (f) or (g) of this section may be eligible to take the
UCPAE by providing evidence of both identity and employment authorization
by submitting a copy of one of the following unexpired documents:
(1) An Alien Registration Receipt Card or Permanent
Resident Card (Form I-551); or
(2) A foreign passport that contains a temporary I-551
stamp, or temporary I-551 printed notation on a machine-readable immigrant
visa; or
(3) An Employment Authorization Document which contains
a photograph (Form I-766).
(i) Applicants who do not have or do not submit a social
security card will be required to pay an additional fee to NASBA each
time they make application for the UCPAE to verify their legal entry
into the U.S.
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Source Note: The provisions of this §511.22 adopted to be effective December 14, 1999, 24 TexReg 11105; amended to be effective February 4, 2004, 29 TexReg 965; amended to be effective February 17, 2008, 33 TexReg 1099; amended to be effective August 8, 2012, 37 TexReg 5771; amended to be effective April 16, 2014, 39 TexReg 2853; amended to be effective February 8, 2017, 42 TexReg 419; amended to be effective June 5, 2019, 44 TexReg 2720; amended to be effective December 4, 2019, 44 TexReg 7389; amended to be effective June 2, 2021, 46 TexReg 3400; amended to be effective October 4, 2023, 48 TexReg 5661 |