1. (a) In considering the qualifications of an applicant, the board shall generally accept colleges or universities which offer a baccalaureate or higher degree, and which are recognized by one of the following accrediting associations:

   1. (1) Middle States Association of Colleges and Schools;
   2. (2) North Central Association of Colleges and Schools--Higher Learning Commission;
   3. (3) New England Association of Schools and Colleges--Commission on Institutions of Higher Education;
   4. (4) Northwest Commission on Colleges and Universities;
   5. (5) Western Association of Schools and Colleges--Commission for Senior Colleges; or
   6. (6) Southern Association of Colleges and Schools--Commission on Colleges.
2. (b) Effective June 1, 2012, the board will accept schools accredited by the Southern Association of Colleges and Schools--Commission on Colleges and the schools accredited by the associations identified in subsection (a)(1) - (5) of this section so long as the schools accredited by the identified associations offer a baccalaureate or higher degree, and have a business school or accounting program accreditation recognized by the Council for Higher Education Accreditation (CHEA) as a specialized or professional accrediting organization. Examples of a specialized or professional accrediting organization are the Association to Advance Collegiate Schools of Business-International (AACSB) or the Association of Collegiate Business Schools and Programs (ACBSP).
3. (c) A university that does not meet the requirements of subsection (a) or (b) of this section, may appeal to the board for consideration. A university recognized by the board under this provision must be reconsidered for approval by the board on the fifth year anniversary of the approval. Universities 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 educational institution. Correspondence schools and vocational schools do not meet the criteria.
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 for degree and course requirements.)
6. (f) Interpretive Comment: Subsection (a) of this section shall apply to an applicant for the CPA Examination 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.