| (a) To be eligible to take the UCPAE, an applicant
must hold at a minimum a baccalaureate degree, conferred by a board-recognized
institution of higher education as defined by §511.52 of this
chapter (relating to Recognized Institutions of Higher Education),
and have completed the board-recognized coursework identified in this
section:
(1) no fewer than 30 semester hours or quarter-hour
equivalents of upper level accounting courses as defined by §511.57
of this chapter (relating to Qualified Accounting Courses) or §511.60
of this chapter (relating to Qualified Accounting Courses Prior to
January 1, 2024);
(2) no fewer than 24 semester hours or quarter-hour
equivalents of upper level related business courses, as defined by §511.58
of this chapter (relating to Definitions of Related Business Subjects
and Ethics Courses);
(3) a 3-semester-hour board-approved ethics course
as defined by §511.58 of this chapter; and
(4) academic coursework at an institution of higher
education as defined by §511.52 of this chapter, when combined
with paragraphs (1) - (3) of this subsection meets or exceeds 150
semester hours. A maximum of 9 total semester credit hours of undergraduate
or graduate independent study courses and/or internships, as defined
in §511.51(b)(4) or §511.51(b)(5) of this chapter (relating
to Educational Definitions) respectively, may be considered as academic
coursework to meet this paragraph. Of the 9 total semester credit
hours of undergraduate or graduate independent study and/or internships
courses, a maximum of 3 semester credit hours may apply to accounting
content subject to paragraph (1) of this subsection and a maximum
of 3 semester credit hours may apply to business courses subject to
paragraph (2) of this subsection. Semester credit hours may not be
applied to both accounting content as found in paragraph (1) of this
subsection and business courses as found in paragraph (2) of this
subsection concurrently.
(b) An individual holding a baccalaureate degree conferred
by a board-recognized institution of higher education, as defined
by §511.52 of this chapter, and who has not completed the requirements
of this section shall meet the requirements by taking coursework in
one of the following ways:
(1) complete upper level or graduate courses at a board
recognized institution of higher education as defined in §511.52
of this chapter that meets the requirements of subsection (a)(1) -
(3) of this section; or
(2) enroll in a board recognized community college
as defined in §511.54 of this chapter (relating to Recognized
Texas Community Colleges) and complete board approved accounting or
business courses that meet the requirements of subsection (a)(1) -
(3) of this section. Only specified accounting and business courses
that are approved by the board will be accepted as not all courses
offered at a community college are accepted.
(c) The following courses, courses of study, certificates,
and programs may not be used to meet the 150-semester hour requirement:
(1) any CPA review course offered by an institution
of higher education or a proprietary organization; and
(2) remedial or developmental courses offered at an
educational institution.
(d) The hours from a course that has been repeated
will be counted only once 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; amended to be effective August 10, 2022, 47 TexReg 4678 |
