77R6729 GJH-F
By Pitts H.B. No. 430
Substitute the following for H.B. No. 430:
By Goolsby C.S.H.B. No. 430
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the examination required to become a certified public
1-3 accountant.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 901.301, Occupations Code, is amended to
1-6 read as follows:
1-7 Sec. 901.301. ADMINISTRATION; BOARD RULES. (a) The board
1-8 shall:
1-9 (1) conduct [each] uniform CPA examinations
1-10 [examination] administered under this chapter; or
1-11 (2) contract with a person to conduct uniform CPA
1-12 examinations administered under this chapter.
1-13 (b) The board by rule may establish the:
1-14 (1) manner in which a person may apply for the
1-15 examination;
1-16 (2) time, date, and place for the examination;
1-17 (3) manner in which the examination is conducted;
1-18 [(4) method used to grade the examination;]
1-19 [(5) criteria used to determine a passing score on the
1-20 examination;] and
1-21 (4) [(6)] manner in which a person's examination score
1-22 is reported to the person.
1-23 SECTION 2. Section 901.304(a), Occupations Code, is amended
1-24 to read as follows:
2-1 (a) For each examination or reexamination, the board by rule
2-2 shall apportion an amount of the total examination fee among the
2-3 parts of the examination that an applicant is eligible to take on a
2-4 particular examination date. For each examination or
2-5 reexamination, the board shall collect a fee not to exceed the cost
2-6 of administering the examination [The total examination fee may not
2-7 exceed $250].
2-8 SECTION 3. Section 901.305, Occupations Code, is amended to
2-9 read as follows:
2-10 Sec. 901.305. FREQUENCY OF EXAMINATION. A [The board shall
2-11 administer a] uniform CPA examination shall be administered under
2-12 this chapter as often as necessary but at least once each year.
2-13 SECTION 4. Section 901.306(a), Occupations Code, is amended
2-14 to read as follows:
2-15 (a) The board may use or require the use of all or part of
2-16 the uniform CPA examination and any related service available from:
2-17 (1) the American Institute of Certified Public
2-18 Accountants; or
2-19 (2) the National Association of State Boards of
2-20 Accountancy[, if doing so would result in a greater degree of
2-21 reciprocity with the examination results of other states].
2-22 SECTION 5. Section 901.307, Occupations Code, is amended to
2-23 read as follows:
2-24 Sec. 901.307. GRADING EXAMINATION [MINIMUM PASSING GRADE].
2-25 The board by rule shall:
2-26 (1) adopt methods for grading examinations; and
2-27 (2) establish the criteria for passing [A person must
3-1 attain a grade of at least 75 percent on each subject of the
3-2 examination to pass] the examination.
3-3 SECTION 6. Section 901.308(d), Occupations Code, is amended
3-4 to read as follows:
3-5 (d) A person who fails a paper [an] examination is entitled
3-6 to inspect the examination questions and the person's answers not
3-7 later than the 91st day after the date the board receives the
3-8 results. An inspection must be by appointment at the board's
3-9 offices during regular office hours. The person's grade must be
3-10 clearly shown on the examination. A copy of the examination
3-11 questions or answers may not be made.
3-12 SECTION 7. (a) This Act takes effect immediately if it
3-13 receives a vote of two-thirds of all the members elected to each
3-14 house, as provided by Section 39, Article III, Texas Constitution.
3-15 If this Act does not receive the vote necessary for immediate
3-16 effect, this Act takes effect September 1, 2001.
3-17 (b) Sections 901.304(a) and 901.307, Occupations Code, as
3-18 amended by this Act, apply only to an examination given on or after
3-19 the date the Texas State Board of Public Accountancy adopts rules
3-20 under those sections as required by this Act.