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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511ELIGIBILITY
SUBCHAPTER DCPA EXAMINATION
RULE §511.87Loss of Credit

(a) An applicant having earned credit under this Act or a prior Act and who has two testing quarters remaining before the expiration of credits earned shall be notified prior to each UCPAE of these facts.

(b) An applicant failing to receive credit for all sections within the time limitation of this Act shall be notified that credits have expired.

(c) The expiration of credits shall not hinder an applicant from reapplying for the examination.

(d) Credits earned between January 1, 2020 and January 1, 2024 that are no longer valid may be considered for reinstatement for not more than 18 months from the date that reinstatement occurs. The following conditions are required:

  (1) the applicant was impacted by an unforeseeable and uncontrollable extreme hardship event; and

  (2) the applicant provides documentation to substantiate the unforeseeable and uncontrollable event.

(e) An extreme hardship event that limits the applicant is defined as:

  (1) a serious illness of an applicant or member of the immediate family, which includes a spouse, child, sibling or parent;

  (2) death of an immediate family member;

  (3) accidents that impacts the applicant;

  (4) military service of the applicant; or

  (5) natural disasters that impacts the applicant.


Source Note: The provisions of this §511.87 adopted to be effective January 1, 1990, 14 TexReg 6647; amended to be effective February 4, 2004, 29 TexReg 967; amended to be effective February 9, 2006, 31 TexReg 700; amended to be effective February 17, 2008, 33 TexReg 1104; amended to be effective August 8, 2012, 37 TexReg 5773; amended to be effective June 2, 2021, 46 TexReg 3405; amended to be effective February 7, 2024, 49 TexReg 553

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