1. (a) To be eligible to receive a certificate, a person must complete at least one year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or financial advisory or consulting services, tax services, or other services the board considers appropriate for an accountant, if the person:

   1. (1) has completed at least 150 semester hours of college credits; or
   2. (2) holds a graduate degree.
2. (a-1) To be eligible to receive a certificate with a baccalaureate degree under Section 901.252(2)(B), a person must complete two years of experience as determined by board rule.
3. (b) The board by rule shall define the work experience that is acceptable for purposes of this section.
4. (c) The board is the final authority regarding work experience. The board may not consider a petition from another entity in resolving a dispute under this section.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 15, eff. Sept. 1, 2001.

Acts 2023, 88th Leg., R.S., Ch. 11 (S.B. 159), Sec. 3, eff. September 1, 2023.

Acts 2025, 89th Leg., R.S., Ch. 6 (S.B. 262), Sec. 2, eff. August 1, 2026.