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A BILL TO BE ENTITLED
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AN ACT
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relating to education requirements for an applicant to take the |
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uniform CPA examination. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 901.254, Occupations Code, is amended to |
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read as follows: |
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Sec. 901.254. EDUCATION REQUIREMENTS. To be eligible to |
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take the uniform CPA examination, an applicant must: |
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(1) hold a baccalaureate or graduate degree, or its |
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equivalent as determined by board rule, conferred by a |
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board-recognized institution of higher education; and |
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(2) complete at least 120 [150] semester hours or |
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quarter-hour equivalents in board-recognized courses, including at |
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least 24 semester hours of [an] accounting [concentration] or |
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equivalent courses as determined by board rule. |
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SECTION 2. Section 901.254, Occupations Code, as amended by |
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this Act, applies only to an application to take an examination |
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submitted on or after the effective date of this Act. An |
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application to take an examination submitted before the effective |
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date of this Act is governed by the law in effect on the date the |
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application was submitted, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2023. |