Text of subsection effective until August 01, 2026

Text of subsection effective on August 01, 2026

1. (a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person:

   1. (1) satisfies at least one of the following:

      1. (A) meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination;
      2. (B) met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state; or

      3. (C) has completed at least four years of experience practicing public accountancy, if the experience:

         1. (i) occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application; and
         2. (ii) satisfies requirements established by board rule; and
   2. (2) has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application.
2. (b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty.

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

Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, eff. Sept. 1, 2001.

Acts 2025, 89th Leg., R.S., Ch. 40 (S.B. 522), Sec. 1, eff. September 1, 2025.