Texas Administrative Code

(a) Effective January 1, 2024, and upon approval of the eligibility application, the board shall inform an examination applicant that they have 180 days from the date of approval in which to take a section of the UCPAE. (b) An applicant is required to pay an examination fee to NA…

(a) Scoring of the UCPAE shall be performed by the AICPA, subject to the approval of the board. An applicant must earn a minimum passing score established through a psychometrically acceptable standard-setting procedure approved by the board. The minimum score is 75. The board sh…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) The board shall grant credit to an applicant for the satisfactory completion of a section of the UCPAE provided the applicant earns a passing score on the section as determined by board rule. The credit shall be valid for 30 months from the actual date of notification of pass…

(a) An applicant who has satisfactorily completed all or part of the UCPAE given by the licensing authority of another jurisdiction may make application to the board for the transfer of the credits provided: (1) the examination was prepared and scored by the AICPA; (2) the credit…

(a) In order for the board to grant credit to an applicant for partial completion of the UCPAE given by the licensing authority of another jurisdiction the applicant must have met the following requirements:(1) earned a score of 75 or higher on any section of the examination; (2)…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) An applicant having earned credit under this Act or a prior Act and who has two testing quarters remaining before the expiration of credits earned shall be notified prior to each UCPAE of these facts. (b) An applicant failing to receive credit for all sections within the time…

(a) Requirements of an applicant requesting accommodation.(1) To protect the integrity of the testing process, the board requires documentation of the existence of a disability and reason the requested accommodation is necessary to provide the applicant with an equal opportunity …

(a) A listing of available accommodations shall be provided to the board by NASBA. (b) If the board approves the applicant's request for accommodation, the board will notify the applicant and NASBA not less than 30 days prior to the date that the applicant may test. (c) Upon arri…

(a) The certificate of a "certified public accountant" shall be granted by reciprocity to an applicant who is qualified under §901.259 of the Act (relating to Certification Based on Reciprocity) or §901.260 of the Act (relating to Certificate Based on Foreign Credentials) and lac…

(a) NASBA's National Qualification Appraisal Service may verify that the education, examination and experience requirements for certification of another domestic jurisdiction are comparable to or exceed the education, examination and experience requirements for certification cont…

(a) An applicant seeking certification by reciprocity must apply for certification on a form prescribed by the board. The application must be accompanied by the requisite fee and shall include written authorization from the applicant empowering the board to obtain all information…

(a) A firm which includes non-CPA owners may not qualify for a firm license unless every non-CPA individual who is an owner of the firm: (1) is actively providing personal services in the nature of management of some portion of the firm's business interests or performing services…

(a) Retired status. A licensee who is at least 60 years old and has affirmed that the licensee has no association with accounting may be granted retired status at the time of license renewal. A licensee in retired status is exempt from the fingerprinting required in § 515.1(d) of…

The following words and terms, when used in Title 22, Part 22 of the Texas Administrative Code relating to the Texas State Board of Public Accountancy, shall have the following meanings: (1) "Active duty" means current full-time military service in the armed forces of the United …

(a) A military service member or military spouse may obtain a license if the applicant for licensure: (1) through the fingerprinting process, has been deemed to have an acceptable criminal history according to Chapter 53 of the Texas Occupations Code (relating to Consequences of …

(a) A military veteran may obtain a license if the applicant for licensure: (1) through the fingerprinting process, has been deemed to have an acceptable criminal history according to Chapter 53 of the Texas Occupations Code (relating to Consequences of Criminal Conviction); and …

(a) This section applies to all board regulated public accountancy practice requirements, other than the examination requirement, by a military service member or military spouse not requiring a license. (b) A military service member or military spouse: (1) may practice accounting…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

(a) An individual who holds a certificate or license as a CPA issued by another state and whose principal place of business is not in this state may exercise all the privileges of certificate and license holders of this state without obtaining a certificate or license under this …

(a) Whenever the board, through its executive director, determines that a person is engaging in an act or practice that constitutes the practice of public accountancy without a license issued under the Act, the board, through its executive director, after notice and an opportunit…

(a) Whenever the board, through its executive director, determines that a person subject to a cease and desist order issued by the board has violated that order, the board, through its executive director, after notice and an opportunity for a hearing, may assess an administrative…

(a) Whenever the executive director has determined that evidence supports a person(s) has or is engaging in an act(s) that violates §§ 901.451, 901.452, 901.453, 901.454 or 901.456 of the Act (relating to Use of Title or Abbreviation for "Certified Public Accountant"; Use of Titl…

(a) An unlicensed entity is permitted to state that it has an ownership interest and a business affiliation with a registered CPA firm provided each such statement complies with subsection (b) of this section. (b) In any letterhead, or in any advertising or promotional statements…

(a) The Board has the sole discretion in determining if a penalty will be assessed as well as the amount of the penalty. If assessed, the penalty will be in accordance with the following guidelines: (1) an unlicensed individual who uses terms restricted for use by CPAs in violati…

The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise: (1) Cost of attendance--An estimate of the expenses incurred by a typical financial aid student in attending a particular college or univer…

(a) Eligibility. (1) Any college or university defined as a public, private or independent institution of higher education by Texas Education Code, § 61.003 that offers the courses required by §§ 511.57, 511.58 and 511.60 of this title (relating to Qualified Accounting Courses to…

(a) To receive funds: (1) an undergraduate student majoring in accounting must be enrolled at least half-time at an approved institution in Texas that is participating in the scholarship program, and attending consecutive semesters or in the final semester of the degree; or (2) a…

(a) The board shall determine the UCPAE eligibility fee for each section for which an applicant is eligible and applies.(1) Auditing and Attestation (2) Financial Accounting and Reporting (3) Regulation (4) Business Environment and Concepts (b) Effective January 1, 2024, the boar…

(a) A licensee shall complete at least 120 CPE credits in each three-year period, and a minimum of 20 CPE credits in each one-year period. (b) CPE, except as provided by board rule, shall be offered by board authorized CPE sponsors. (c) CPE requirements for the issuance or renewa…

The board shall not issue or renew a license to an individual who has not earned the required CPE credits unless an exemption has been granted by the board. (1) The board may consider granting an exemption from the CPE requirement during the period for which the exemption is requ…

(a) A licensee may not claim more than 50 percent of the total CPE credits required from the non-technical area in a three-year reporting period. (b) A licensee may not claim more than 50 percent of the total CPE credits required in a three-year reporting period from nano-learnin…

(a) Pursuant to §901.159 of the Act (relating to Peer Review), the board establishes a peer review program to monitor CPAs' compliance with applicable accounting, auditing and other attestation standards adopted by generally recognized standard-setting bodies. The program may inc…

The following words and terms used in this chapter shall have the following meanings, unless the context clearly indicates otherwise. (1) "Engagement Review" means a peer review evaluating engagements performed and reported on in conformity with applicable professional standards …

(a) Participation in the program is required of each firm licensed or registered with the board that performs any attest services as defined in §901.002 of the Act (relating to General Definitions) and § 501.52(4), (11) and (23) of this title (relating to Definitions). A firm tha…

(a) A firm must submit to the board:(1) a copy of the peer review report and the FLOA from the sponsoring organization, if such report has a rating of pass; (2) a copy of the peer review report, the firm's LOR, the CAL, and FLOA if the report has a rating of pass with deficiencie…

(a) The board shall retain the Peer Review Oversight Board (PROB) for the purpose of: (1) monitoring sponsoring organizations to provide reasonable assurance that peer reviews are being conducted and reported in accordance with the Standards promulgated by the AICPA Peer Review B…

(a) The Commission adopts by reference the Information About Brokerage Services Notice, TREC No. IABS 1-1 (IABS Notice). The IABS Notice is published by and available from the Texas Real Estate Commission, P.O. Box 12188, Austin, Texas 78711-2188, www.trec.texas.gov. (b) Each lic…

Texas Administrative Code Title 1 - ADMINISTRATION Title 4 - AGRICULTURE Title 7 - BANKING AND SECURITIES Title 10 - COMMUNITY DEVELOPMENT Title 13 - CULTURAL RESOURCES Title 16 - ECONOMIC REGULATION Title 19 - EDUCATION Title 22 - EXAMINING BOARDS Title 25 - HEALTH SERVICES Titl…

The following terms and phrases, when used in this chapter, have the following meanings unless the context clearly indicates otherwise. (1) Act--Chapter 1101, Texas Occupations Code. (2) Business entity--A domestic or foreign corporation, limited liability company, partnership or…

(a) The license of a sales agent becomes inactive upon:(1) the death of the sales agent's sponsoring broker; (2) the expiration, suspension, revocation or inactivation of the license of the sponsoring broker; (3) if the sponsoring broker is a business entity, the dissolution of t…

In order to reactivate a license on inactive status, the license holder must: (1) provide the Commission with documentation that the license holder has satisfied all continuing education requirements under the Act and this chapter; (2) certify, on a form acceptable to the Commiss…

(a) The license of an individual broker becomes inactive when: (1) the Commission receives an application for inactive status from the broker; or (2) the broker is placed on inactive status by the Commission for failure to comply with a requirement of the Act or this chapter. (b)…

(a) A complaint which names a licensed real estate sales agent as the subject of the complaint but does not specifically name the sales agent's sponsoring broker, is a complaint against the broker sponsoring the sales agent at the time of any alleged violation for the limited pur…

(a) Definitions. For the purposes of this section: (1) "Advertisement" has the meaning assigned by §535.155. (2) "Alternate name" (commonly known as an alias) means a name used by an individual license holder other than the name shown on the license issued by the Commission, such…

(a) The Commission may suspend or revoke a license or take other disciplinary action authorized by the Act in addition to or instead of assessing the administrative penalties set forth in this section. (b) The administrative penalties set forth in this section take into considera…

(a) A broker is required to notify a sponsored sales agent in writing of the scope of the sales agent's authorized activities under the Act. Unless such scope is limited or revoked in writing, a broker is responsible for the authorized acts of the broker's sales agents, but the b…

(a) Application. (1) A person who intends to be licensed by the Commission must:(A) file an application for the license through the online process approved by the Commission or on a form approved by the Commission for that purpose; and (B) submit the required fee under § 535.210 …

(a) Each license holder shall provide a mailing address, phone number, and email address used for business to the Commission and shall report all subsequent changes not later than the 10th day after the date of a change of any of the listed contact information. If a license holde…