(a) The following words and terms extracted from rules
promulgated by the Texas Higher Education Coordinating Board, shall
have the following meanings for this chapter, unless the context clearly
indicates otherwise.
(1) "Accelerated courses" means courses delivered in
shortened semesters which are expected to have the same number of
contact hours and the same requirement for out-of-class learning as
courses taught in a normal semester.
(2) "Contact hour" means a time unit of instruction
used by institutions of higher education consisting of 60 minutes,
of which 50 minutes must be direct instruction.
(3) "Non-traditionally-delivered course" means a course
that is offered in a non-traditional way and does not meet the definition
of contact hours.
(4) "Semester" means and normally shall include 15
weeks for instruction and one week for final examination or a total
of 16 weeks instruction and examination combined.
(5) "Semester credit hour" means a unit of measure
of instruction consisting of 60 minutes, of which 50 minutes must
be direct instruction, over a 15-week period in a semester system
or a 10-week period in a quarter system.
(6) "Traditionally-delivered three semester-credit-hour
course" or "traditional course" means a course containing 15 weeks
of instruction (45 contact hours) plus a week for final examinations
so that such a course contains 45-48 contact hours depending on whether
there is a final exam.
(b) The following words and terms shall have the following
meanings.
(1) "Recognized community college" means a Texas community
college or campus of the community college that holds the designation
'Qualifying Educational Credit for the CPA Examination' awarded by
the board.
(2) "Extension and correspondence school" means a program
within an institution that offers courses that are not equivalent
to courses offered in an academic department at the institution and
the courses are not listed on an official transcript from the institution.
(3) "Institution" or "Institution of Higher Education"
means any U.S. public or private senior college or university which
confers a baccalaureate or higher degree to its students completing
a program of study required for the degree.
(4) "Independent study" means academic work selected
or designed by the student with the pre-approval of the appropriate
department or a college or university under faculty supervision. This
work typically occurs outside of the regular classroom structure.
(5) "Internship" means faculty pre-approved and appropriately
supervised short-term work experience, usually related to a student's
major field of study, for which the student earns academic credit.
(6) "Proprietary organization" means a CPA review course
provider.
(7) "Quarter credit hour" is the unit of measurement
based upon an institution of higher education system that divides
the academic year into three equal sessions of 10 to 11 weeks. A quarter
credit hour represents proportionately less work than a semester hour
because of the shorter session and is counted as 2/3 of a semester
credit hour for each hour of credit.
(8) "Reporting institution" means the institution of
higher education in the state that serves as the clearinghouse for
educational institutions of higher education in Texas. Currently,
the University of Texas-Austin is the reporting institution for the
state of Texas.
(9) "SACS" means the Southern Association of Colleges
and Schools-Commission on Colleges.
(10) "THECB" means the Texas Higher Education Coordinating
Board.
(11) "Transcript," "Official Transcript" or "Official
Educational Document" means a document prepared by an institution
that contains a record of the academic coursework offered by an academic
department that a student has taken, grades and credits earned, and
degrees awarded. The document is printed on paper bearing a watermark
specific to the institution and is embossed with the institution's
seal, date and the signature of the Registrar who is responsible for
certifying coursework and degrees. The document may be provided electronically
from the institution or its authorized agent.
(12) "UCPAE" means the Uniform Certified Public Accountant
Examination prepared and graded by the American Institute of Certified
Public Accountants.
(13) "Upper Division Accounting Course" means at a
minimum junior and senior year course work that requires the successful
completion of introductory or basic course work before it can be taken.
(14) "Upper Division Business Course" means at a minimum
junior and senior year course work that requires the successful completion
of introductory or basic course work before it can be taken.
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Source Note: The provisions of this §511.51 adopted to be effective April 11, 2012, 37 TexReg 2405; amended to be effective October 10, 2012, 37 TexReg 8017; amended to be effective August 7, 2013, 38 TexReg 4895; amended to be effective June 10, 2015, 40 TexReg 3566; amended to be effective February 8, 2017, 42 TexReg 420; amended to be effective June 2, 2021, 46 TexReg 3400; amended to be effective February 2, 2022, 47 TexReg 301 |