Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511	ELIGIBILITY
SUBCHAPTER C	EDUCATIONAL REQUIREMENTS
RULE §511.56	Educational Qualifications under the Act

(a) An applicant for the UCPAE under the current Act shall meet the following educational requirements at the time of filing the initial application to take the examination and in order to qualify to take the examination:

(1) hold a baccalaureate or graduate degree conferred by an institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) recognized by the board; and

(2) complete no fewer than 150 semester hours or quarter-hour equivalents of courses, as defined by §511.59 of this chapter (relating to Definition of 150 Semester Hours) and consisting of:

(A) 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);

(B) 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); and

(b) An applicant for the UCPAE who met the educational requirements of the Act that were in effect at the time of taking the initial examination shall continue to be examined under those requirements unless the applicant chooses to meet the current education requirements of the Act.

Source Note: The provisions of this §511.56 adopted to be effective October 30, 1991, 16 TexReg 5826; amended to be effective June 30, 1997, 22 TexReg 5925; amended to be effective February 27, 2000, 25 TexReg 1376; amended to be effective February 4, 2004, 29 TexReg 966; amended to be effective February 17, 2008, 33 TexReg 1100; amended to be effective January 28, 2009, 34 TexReg 429; amended to be effective April 11, 2012, 37 TexReg 2406; amended to be effective February 8, 2017, 42 TexReg 422; amended to be effective June 2, 2021, 46 TexReg 3402; amended to be effective June 8, 2022, 47 TexReg 3264