This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

  88R2064 DIO-D
 
  By: Button H.B. No. 797
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to education requirements for an applicant to take the
  uniform CPA examination.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 901.254, Occupations Code, is amended to
  read as follows:
         Sec. 901.254.  EDUCATION REQUIREMENTS. To be eligible to
  take the uniform CPA examination, an applicant must:
               (1)  hold a baccalaureate or graduate degree, or its
  equivalent as determined by board rule, conferred by a
  board-recognized institution of higher education; and
               (2)  complete at least 120 [150] semester hours or
  quarter-hour equivalents in board-recognized courses, including at
  least 24 semester hours of [an] accounting [concentration] or
  equivalent courses as determined by board rule.
         SECTION 2.  Section 901.254, Occupations Code, as amended by
  this Act, applies only to an application to take an examination
  submitted on or after the effective date of this Act. An
  application to take an examination submitted before the effective
  date of this Act is governed by the law in effect on the date the
  application was submitted, and the former law is continued in
  effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2023.