Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511	ELIGIBILITY
SUBCHAPTER D	CPA EXAMINATION
RULE §511.83	Granting of Credit by Transfer of Credit

(a) In order for the board to grant credit to an applicant for partial completion of the UCPAE given by the licensing authority of another jurisdiction the applicant must have met the following requirements:

(1) earned a score of 75 or higher on any section of the examination;

(2) was awarded credit by the licensing authority of another jurisdiction for the section(s) taken while an applicant of that board; and

(3) the credit awarded by the licensing authority of another jurisdiction has not expired.

(b) If the board accepts transfers of credit, it will also accept transfers of credit for sections passed at subsequent examinations.

(c) The grades made by an applicant on sections under consideration must be the ones reported to the licensing authority of another jurisdiction by the AICPA through NASBA.

(d) An applicant allowed credit for each section passed must pass the remaining section(s) within the next 30 months from the date credit was awarded or forfeit credit received for that section.

(e) Effective January 1, 2024, an applicant under this section shall have 36 months from the time all test sections are passed to meet the education requirements of §511.164 of this chapter (relating to Definition of 150 Semester Hours to Qualify for Issuance of a Certificate) or the credit for all test sections will expire.

Source Note: The provisions of this §511.83 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective August 28, 1984, 9 TexReg 4413; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective February 27, 2000, 25 TexReg 1378; amended to be effective February 4, 2004, 29 TexReg 967; amended to be effective February 17, 2008, 33 TexReg 1103; amended to be effective August 8, 2012, 37 TexReg 5773; amended to be effective June 2, 2021, 46 TexReg 3405; amended to be effective October 4, 2023, 48 TexReg 5665