Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 512	CERTIFICATION BY RECIPROCITY
RULE §512.4	Application for Certification by Reciprocity

(a) An applicant seeking certification by reciprocity must apply for certification on a form prescribed by the board. The application must be accompanied by the requisite fee and shall include written authorization from the applicant empowering the board to obtain all information concerning the applicant's qualifications and present standing.

(b) An applicant for certification by reciprocity from a domestic jurisdiction that has not been approved as being substantially equivalent by both NASBA and the board must submit the following along with the completed application form and requisite fee to be processed:

(1) an interstate exchange of information form documenting the credits under the domestic jurisdiction of origin;

(2) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;

(3) evidence of completion of an examination on the board's Rules of Professional Conduct;

(4) evidence of completion of 120 credits of CPE during the last three years, including a board-approved four-credit ethics course; in compliance with Chapter 523 of this title (relating to Continuing Professional Education);

(5) evidence of completion of the board's procedure to investigate the background of applicants in accordance with the established fingerprint process that accesses the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety - Crime Records division files in order to ensure the applicant lacks a history of dishonest or felonious acts and for the board to be aware of any criminal activity that might be relevant to the applicant's qualifications; and

(6) any other information requested by the board.

(c) An applicant for certification by reciprocity from a domestic jurisdiction that has been approved as being substantially equivalent by both NASBA and the board must submit the following along with the completed application form and requisite fee to be processed:

(1) a certificate of good standing as a CPA from a domestic jurisdiction approved by both NASBA and the board as being substantially equivalent;

(2) if requested, a certificate of verification of substantial equivalency of the domestic jurisdiction of origin from NASBA;

(3) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;

(4) evidence of completion of an examination on the board's Rules of Professional Conduct;

(5) evidence of completion of 120 credits of CPE during the last three years, including a board-approved four-credit ethics course; in compliance with Chapter 523 of this title (relating to Continuing Professional Education);

(6) evidence of completion of the board's procedure to investigate the background of applicants in accordance with the established fingerprint process that accesses the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety - Crime Records division files in order to ensure the applicant lacks a history of dishonest or felonious acts and for the board to be aware of any criminal activity that might be relevant to the applicant's qualifications; and

(7) any other information requested by the board.

(d) An applicant for certification by reciprocity from a foreign jurisdiction that has been approved as being substantially equivalent by both U.S. IQAB and the board must submit the following along with the completed application form and requisite fee to be processed:

(1) a certificate of good standing of credentials to practice public accountancy from the foreign jurisdiction of origin;

(2) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;

(3) evidence of a passing grade on the IQEX;

(4) evidence of a passing grade on a board approved examination on the board's Rules of Professional Conduct;

(5) evidence of the completion of a board-approved four-credit ethics course;

(7) any other information requested by the board.

(e) All correspondence and supporting documentation submitted to the board shall be in English or accompanied by a certified translation into English of such documents.

Source Note: The provisions of this §512.4 adopted to be effective August 4, 2004, 29 TexReg 7305; amended to be effective August 17, 2008, 33 TexReg 6375; amended to be effective August 8, 2012, 37 TexReg 5778; amended to be effective June 7, 2017, 42 TexReg 2933; amended to be effective December 4, 2019, 44 TexReg 7391; amended to be effective March 31, 2021, 46 TexReg 2019