1. (a) In considering the qualifications of an applicant, the board shall accept institutions of higher education that are regionally accredited by SACS or that meet the following requirements:

   1. (1) offer a baccalaureate or higher degree; and
   2. (2) offer college coursework that conforms with the definitions and standards of the THECB for contact hours, semester hours and quarter hours, and as defined by §511.51 of this chapter (relating to Educational Definitions).

2. (b) Effective January 1, 2013, subsection (a) of this section is superceded in its entirety by subsection (b) and the board will accept institutions of higher education, that are regionally accredited by an organization recognized by CHEA and that meet the following requirements:

   1. (1) offer a baccalaureate or higher degree; and
   2. (2) offer college coursework that conforms with the definitions and standards of the THECB or SACS for contact hours, semester hours and quarter hours as defined by §511.51 of this chapter; and either
   3. (3) have a business school or accounting program accredited by AACSB or ACBSP; or
   4. (4) provide evidence of meeting equivalent accreditation requirements of SACS.
3. (c) An institution of higher education that does not meet the requirements of subsection (a) or (b) of this section may appeal to the board for consideration. An institution of higher education approved by the board under this provision must be reconsidered by the board on the fifth-year anniversary of the approval. Institutions of higher education that do not request or receive re-approval will no longer be recognized under this provision at the conclusion of the fifth-year anniversary.
4. (d) The board may receive assistance from the reporting institution in the State of Texas in evaluating an institution of higher education.
5. (e) The board recognizes and accepts community colleges that offer an accounting program reviewed and accepted by the board. (See §511.57(a)(2) and §511.58(a) of this chapter (relating to Qualified Accounting Courses and Definitions of Related Business Subjects and Ethics Courses) for degree and course requirements).
6. (f) Correspondence schools and programs, and continuing education courses do not meet the criteria of this section.
7. (g) Interpretive Comment: Subsection (a) of this section shall apply to an applicant for the UCPAE who earned a bachelor's degree at a university prior to the effective date of subsection (b) of this section or who has substantially completed coursework for a bachelor's degree prior to the effective date of subsection (b) of this section. Substantially completed means that the applicant has completed all but the last 18 semester hours required to earn a bachelor's degree.

Source Note:The provisions of this §511.52 adopted to be effective March 1, 2000, 25 TexReg 1627; amended to be effective February 4, 2004, 29 TexReg 966; amended to be effective February 17, 2008, 33 TexReg 1100; amended to be effective January 28, 2009, 34 TexReg 429; amended to be effective June 8, 2011, 36 TexReg 3409; amended to be effective April 11, 2012, 37 TexReg 2406.