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A BILL TO BE ENTITLED
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AN ACT
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relating to eligibility requirements to practice public |
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accountancy. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 901.252, Occupations Code, is amended to |
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read as follows: |
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Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to |
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receive a certificate, a person must: |
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(1) satisfy the requirements of Section 901.253; |
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(2) complete: |
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(A) at least 150 semester hours or quarter-hour |
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equivalents in board-recognized courses, including an accounting |
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concentration or equivalent courses that meet the education |
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requirements established under Section 901.254, as determined by |
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board rule; or |
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(B) a baccalaureate degree with an accounting |
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concentration or equivalent courses that meet the education |
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requirements established under Section 901.254, as determined by |
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board rule; |
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(3) pass the uniform CPA examination; |
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(4) meet the work experience requirements established |
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under Section 901.256; and |
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(5) pass an examination on the rules of professional |
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conduct as determined by board rule. |
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SECTION 2. Section 901.256, Occupations Code, is amended by |
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adding Subsection (a-1) to read as follows: |
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(a-1) To be eligible to receive a certificate with a |
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baccalaureate degree under Section 901.252(2)(B), a person must |
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complete two years of experience as determined by board rule. |
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SECTION 3. Section 901.258(a), Occupations Code, is amended |
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to read as follows: |
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(a) The board may accept the completion of the uniform CPA |
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examination given by the licensing authority of another state if: |
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(1) the examination was prepared and graded by the |
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American Institute of Certified Public Accountants or, if doing so |
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would result in a greater degree of reciprocity with the |
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examination results of other states, the National Association of |
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State Boards of Accountancy; and |
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(2) the applicant met the requirements in effect in |
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this state, as determined by board rule, at the time the credit was |
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earned. |
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SECTION 4. Section 901.312(a), Occupations Code, is amended |
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to read as follows: |
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(a) The board may accept the partial completion of the |
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uniform CPA examination given by the licensing authority of another |
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state if: |
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(1) the examination was prepared and graded by the |
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American Institute of Certified Public Accountants or, if doing so |
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would result in a greater degree of reciprocity with the |
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examination results of other states, the National Association of |
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State Boards of Accountancy; |
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(2) the credit is active in the other state; and |
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(3) at the time the credit was earned, the applicant |
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met the requirements in effect in the other state and the other |
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state's standards are equal to or higher than the standards |
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prescribed by this chapter or a rule adopted under this chapter. |
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SECTION 5. As soon as practicable after the effective date |
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of this Act, the Texas State Board of Public Accountancy shall adopt |
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rules as necessary to implement the changes in law made by this Act |
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to Chapter 901, Occupations Code. |
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SECTION 6. This Act takes effect September 1, 2025. |