(a) An applicant who has completed a baccalaureate
or higher degree from a board recognized institution of higher education
based on the requirements of §511.52 of this chapter (relating
to Recognized Institutions of Higher Education), may enter into a
course of study at a board recognized Texas community college to complete
the educational requirements of §§511.57, 511.58, and 511.60
of this chapter (relating to Qualified Accounting Courses to take
the UCPAE, Definitions of Related Business Subjects to take the UCPAE
, and Qualified Accounting Courses Prior to January 1, 2024 to take
the UCPAE).
(b) The board recognizes and accepts Texas community
colleges that meet board standards for a comprehensive academic program
based on the educational requirements of §§511.57, 511.58,
and 511.60 of this chapter.
(c) Effective August 1, 2015, the standards include
at a minimum all, but are not limited to, the following:
(1) The Texas community college must be accredited
by SACS.
(2) Academic accounting and business courses recognized
as meeting §§511.57, 511.58, and 511.60 of this chapter
are deemed by the board as equivalent to upper level coursework at
an institution of higher education and must contain a rigorous curriculum
that is similar to courses offered in a baccalaureate degree program
at a university. Accounting, business, and ethics courses must be
developed by a group of full time accounting faculty members and approved
by the board prior to offering to students. Modifications to an approved
course must be reconsidered by the board prior to offering to students.
(3) Academic courses meeting §§511.57, 511.58,
and 511.60 of this chapter must be taken after completing a baccalaureate
degree.
(4) The Texas community college must offer no fewer
than:
(A) 27 semester hours of academic accounting courses
meeting §511.57 or §511.60 of this chapter;
(B) 24 semester hours of academic business courses
meeting §511.58 of this chapter; and
(C) a board-approved three semester hour ethics course
meeting §511.164 of this chapter (relating to Definition of 150
Semester Hours to Qualify for Issuance of a Certificate).
(5) The Texas community college designates an accounting
faculty member(s) who is responsible for:
(A) managing the comprehensive academic program at
all campuses;
(B) selecting and training qualified faculty members
to teach the program courses and regularly evaluating their effectiveness
in the classroom;
(C) establishing and maintaining a rigorous program
curriculum;
(D) establishing and maintaining a process for advising
and guiding students through the program; and
(E) providing annual updates to the board on the status
of the academic program.
(6) Faculty members at a community college recognized
and accepted by the board must have the following credentials to teach
academic courses meeting §§511.57, 511.58, and 511.60 of
this chapter:
(A) Doctorate or master's degree in the teaching discipline;
or
(B) Master's degree with a concentration in the teaching
discipline (a minimum of 18 graduate semester hours in the teaching
discipline).
(7) At least three-fourths of the faculty members who
are responsible to teach academic courses meeting §511.57 or
§511.60 of this chapter must hold a current CPA license.
(8) Faculty members will comply with the established
educational definitions in §511.51 of this chapter (relating
to Educational Definitions).
(9) The Texas community college will provide ongoing
professional development for its faculty as teachers, scholars, and
CPA practitioners.
(10) The Texas community college will make available
to students a resource library containing current online authoritative
literature to support the academic courses meeting §§511.57,
511.58, and 511.60 of this chapter, and will incorporate the online
authoritative literature in accounting courses.
(d) A community college recognized and accepted by
the board under this provision must be reconsidered by the board on
the fifth-year anniversary of the approval. Information brought to
the attention of the board by a student or faculty member of the Texas
community college that indicates non-compliance with the standards
may cause the board to accelerate reconsideration.
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Source Note: The provisions of this §511.54 adopted to be effective June 10, 2015, 40 TexReg 3567; amended to be effective February 8, 2017, 42 TexReg 422; amended to be effective June 2, 2021, 46 TexReg 3401; amended to be effective June 8, 2022, 47 TexReg 3263; amended to be effective October 4, 2023, 48 TexReg 5662 |