|(a) The board, through an applicant's submission of
qualifying supervised work experience, shall insure that the applicant
applying for the CPA certificate has demonstrated high standards of
professional competence, integrity, independence, and learning.
(b) Acceptable work experience defined in §511.123
of this chapter (relating to Reporting Work Experience) shall be gained
in at least one of the following areas:
(1) attest services as defined in §501.52(4) of
this title (relating to Definitions);
(2) professional accounting services or professional
accounting work as defined in §501.52(22) of this title.
(c) The board, on a case-by-case basis, may approve
other areas of work experience which are recognized as non-routine
(d) An applicant for certification as a CPA shall submit
an application for approval of work experience. The application shall
be made on a form prescribed by the board and submitted after completion
of the UCPAE.
(e) Acceptable work experience shall be commensurate
with the provision of §901.256 of the Act (relating to Work Experience
(f) No advance rulings on the acceptance of work experience
will be given.
|Source Note: The provisions of this §511.121 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective April 1, 1982, 7 TexReg 818; amended to be effective January 1, 1990, 14 TexReg 6648; amended to be effective October 30, 1991, 16 TexReg 5829; amended to be effective June 14, 1996, 21 TexReg 4998; amended to be effective February 27, 2000, 25 TexReg 1379; amended to be effective February 17, 2008, 33 TexReg 1106; amended to be effective June 7, 2012, 37 TexReg 4050; amended to be effective June 10, 2015, 40 TexReg 3568; amended to be effective February 8, 2017, 42 TexReg 427; amended to be effective June 2, 2021, 46 TexReg3408