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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511ELIGIBILITY
SUBCHAPTER DCPA EXAMINATION
RULE §511.80Granting of Credit

(a) The board shall grant credit to an applicant for the satisfactory completion of a section of the UCPAE provided the applicant earns a passing score on the section as determined by board rule. The credit shall be valid for 18 months from the actual date of notification of passing score results.

(b) An applicant must pass the remaining sections within the next 18 months. Should an applicant's exam credit be invalidated due to the expiration of 18 months without earning credit on the remaining sections, the applicant remains qualified to take the examination.

(c) An applicant receiving and retaining credit for every section on the UCPAE, within an 18-month period, shall be considered by the board to have completed the examination and may make application for certification as a CPA.

(d) Effective January 1, 2024, an applicant who has an active credit on a section of the UCPAE shall have earned credit on the newly structured UCPAE as follows:

  (1) credit on auditing and attestation (AUD) shall transition to auditing and attestation (AUD);

  (2) credit on financial accounting and reporting (FAR) shall transition to financial accounting and reporting (FAR);

  (3) credit on regulation (REG) shall transition to taxation and regulation (REG); and

  (4) credit on business environment and concepts (BEC) shall not transition to a specific discipline as there is not an equivalent section, however, credit will be retained in lieu of a discipline.

(e) Effective January 1, 2024, the Board shall grant credit to an applicant for the satisfactory completion of the following sections of the UCPAE provided the applicant earns a passing score on the section as determined by board rule. The credit shall be valid for 18 months from the actual date of notification of passing score results:

  (1) auditing and attestation (AUD);

  (2) financial accounting and reporting (FAR);

  (3) taxation and regulation (REG); and

  (4) one of the following discipline sections:

    (A) business analysis and reporting (BAR);

    (B) information systems and controls (ISC); or

    (C) tax compliance and planning (TCP).

(f) An applicant who has received and retained credit for any or all sections on the UCPAE may transfer such credits to another licensing jurisdiction if the applicant pays in advance a transfer fee set by board rule as identified in §521.7 of this title (relating to Fee for Transfer of Credits).

(g) If the UCPAE is restructured by the AICPA, the board shall determine the manner in which active credit earned prior to the restructure for a subject is integrated into the new UCPAE.


Source Note: The provisions of this §511.80 adopted to be effective January 3, 1990, 14 TexReg 6758; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective December 15, 1993, 18 TexReg 8911; amended to be effective February 27, 2000, 25 TexReg 1377; amended to be effective August 13, 2003, 28 TexReg 6274; amended to be effective February 17, 2008, 33 TexReg 1102; amended to be effective August 8, 2012, 37 TexReg 5773; amended to be effective June 7, 2017, 42 TexReg 2933; amended to be effective June 2, 2021, 46 TexReg 3404; amended to be effective February 2, 2022, 47 TexReg 302

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