The following words and terms shall have the following meanings for this chapter, unless the context clearly indicates otherwise.

1. (1) "Semester" means and normally shall include 15 weeks for instruction and one week for final examination or a total of 16 weeks instruction and examination combined.
2. (2) "Semester credit hour" or "semester hour" means a unit of measure of instruction consisting of 60 minutes, of which 50 minutes must be direct instruction, over a 15-week period in a semester system or a 10-week period in a quarter system.
3. (3) "Recognized community college" means a Texas community college or campus of the community college that holds the designation 'Qualifying Educational Credit for the CPA Examination' awarded by the board.
4. (4) "Extension school" and "correspondence school" means a program within an institution that offers courses that are not equivalent to courses offered in an academic department at the institution and the courses are not listed on an official transcript from the institution.
5. (5) "Institution" or "Institution of Higher Education" means any U.S. public or private senior college or university which confers a baccalaureate or higher degree to its students completing a program of study required for the degree.
6. (6) "Independent study" means academic work selected or designed by the student with the pre-approval of the appropriate department or a college or university under faculty supervision. This work typically occurs outside of the regular classroom structure.
7. (7) "Internship" means faculty pre-approved and appropriately supervised short-term work experience, usually related to a student's major field of study, for which the student earns academic credit.
8. (8) "Proprietary organization" means a CPA review course provider.
9. (9) "Quarter hour" is the unit of measurement based upon an institution of higher education system that divides the academic year into three equal sessions of 10 to 11 weeks. A quarter hour represents proportionately less work than a semester hour because of the shorter session and is counted as 2/3 of a semester credit hour for each hour of credit.
10. (10) "Reporting institution" means the institution of higher education in the state that serves as the clearinghouse for educational institutions of higher education in Texas. Currently, the University of Texas-Austin is the reporting institution for the state of Texas.
11. (11) "SACS" means the Southern Association of Colleges and Schools-Commission on Colleges.
12. (12) "Transcript," "Official Transcript" or "Official Educational Document" means a document prepared by an institution that contains a record of the academic coursework offered by an academic department that a student has taken, grades and credits earned, and degrees awarded. The document is printed on paper bearing a watermark specific to the institution and is embossed with the institution's seal, date and the signature of the Registrar who is responsible for certifying coursework and degrees. The document may be provided electronically from the institution or its authorized agent.
13. (13) "Upper Level Accounting Course" means at a minimum junior and senior year course work that requires the successful completion of introductory or basic course work before it can be taken.
14. (14) "Upper Level Business Course" means at a minimum junior and senior year course work that requires the successful completion of introductory or basic course work before it can be taken.

Source Note:The provisions of this §511.51 adopted to be effective April 11, 2012, 37 TexReg 2405; amended to be effective October 10, 2012, 37 TexReg 8017; amended to be effective August 7, 2013, 38 TexReg 4895; amended to be effective June 10, 2015, 40 TexReg 3566; amended to be effective February 8, 2017, 42 TexReg 420; amended to be effective June 2, 2021, 46 TexReg 3400; amended to be effective February 2, 2022, 47 TexReg 301; amended to be effective October 9, 2025, 50 TexReg 6481; amended to be effective June 3, 2026, 51 TexReg 3705.