| (a) An individual holding at least a baccalaureate
degree shall complete additional academic courses to meet the board's
150 semester hours or quarter hour equivalents of courses. The hours
from a course that has been repeated will be counted only once toward
the required 150 semester hours, and may be earned in one of the following
ways:
(1) Complete a master's degree or higher degree conferred
by an institution of higher education that is recognized by the board;
or
(2) Complete the upper level accounting courses needed
to take the UCPAE as defined in §511.57 of this chapter (relating
to Qualified Accounting Courses). The hours required for a baccalaureate
degree plus the additional hours must equal or exceed 150 semester
hours; or
(3) Complete additional semester hours or quarter hour
equivalents of upper level courses that enhance professional skills
and competence, beyond the accounting hours required for a baccalaureate
degree in accounting, from a university that is recognized by the
board. The hours required for a baccalaureate degree plus the additional
hours must equal or exceed 150 semester hours. The coursework should
be in established courses offered through colleges, i.e.: architecture,
business administration, communications, engineering, fine arts, liberal
arts, science, or another established discipline, within the university.
(b) Any CPA review course offered by an institution
of higher education or a proprietary organization shall not be used
to meet the board's 150 semester hour requirement.
(c) An individual may use a three semester credit hour
undergraduate business internship and a three semester credit hour
graduate business internship toward the required 150 semester hours.
|
| Source Note: The provisions of this §511.59 adopted to be effective June 11, 2008, 33 TexReg 4503; amended to be effective April 11, 2012, 37 TexReg 2407; amended to be effective June 10, 2015, 40 TexReg 3567; amended to be effective February 8, 2017, 42 TexReg 424; amended to be effective June 6, 2018, 43 TexReg 3593; amended to be effective June 2, 2021, 46 TexRg 3403 |
