| (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 21 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 to take the UCPAE);
(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
to take the UCPAE); and
(3) academic coursework at an institution of higher
education as defined by §511.52 of this chapter, when combined
with paragraphs (1) and (2) of this subsection meets or exceeds 120
semester hours.
(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) and
(2) 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) and
(2) 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 120-semester hour requirement:
(1) any CPA review course offered by an institution
of higher education or a proprietary organization;
(2) remedial or developmental courses offered at an
educational institution; and
(3) credits awarded for coursework taken through the
following organizations and shown on a transcript from an institution
of higher education may not be used to meet the requirements of this
chapter:
(A) American College Education (ACE);
(B) Prior Learning Assessment (PLA);
(C) Defense Activity for Non-Traditional Education
Support (DANTES);
(D) Defense Subject Standardized Test (DSST); and
(E) StraighterLine.
(d) The hours from a course that has been repeated
will be counted only once toward the required 120 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; amended to be effective October 4, 2023, 48 TexReg 5663; amended to be effective February 7, 2024, 49 TexReg 551 |
