1. (a) An applicant for the UCPAE under the current Act shall meet the following educational requirements in order to qualify to take the examination:

   1. (1) hold a baccalaureate or graduate degree conferred by an institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) recognized by the board; and

   2. (2) present official transcripts showing the completion of at least 120 semester hours or quarter-hour equivalents of courses consisting of:

      1. (A) effective through July 31, 2026, at least 21 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter (relating to Courses in an Accounting Concentration to take the UCPAE);
      2. (B) effective August 1, 2026, at least 24 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter; and
      3. (C) at least 21 semester hours or quarter-hour equivalents of upper level related business courses, as defined by §511.58 of this chapter (relating to Related Business Subjects).

2. (b) An individual holding a baccalaureate degree conferred by a board-recognized institution of higher education, as defined by §511.52 of this chapter, and who has not completed the requirements of this section shall meet the requirements by taking coursework in one of the following ways:

   1. (1) complete upper level or graduate courses at a board-recognized institution of higher education as defined in §511.52 of this chapter that meets the requirements of subsection (a)(2)(A) and (B) of this section; or
   2. (2) enroll in a board-recognized community college as defined in §511.54 of this chapter (relating to Recognized Texas Community Colleges) and complete board approved accounting or business courses that meet the requirements of subsection (a)(2)(A) and (B) of this section. Only specified accounting and business courses that are approved by the board will be accepted as not all courses offered at a community college are accepted.

3. (c) The following courses, courses of study, certificates, and programs may not be used to meet the 120-semester hour requirement:

   1. (1) remedial or developmental courses offered at an institution of higher education;
   2. (2) CPA Review coursework offered at an institution of higher education;
   3. (3) additional independent study courses beyond coursework defined in §511.57 of this chapter;
   4. (4) accounting/business course internships beyond coursework defined in §511.58 of this chapter; and

   5. (5) credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education to meet the requirements of this chapter:

      1. (A) American College Education (ACE);
      2. (B) Prior Learning Assessment (PLA);
      3. (C) Defense Activity for Non-Traditional Education Support (DANTES);
      4. (D) Defense Subject Standardized Test (DSST); and
      5. (E) StraighterLine.
4. (d) The semester hours from a course that has been repeated will be counted only once toward the requirements of subsection (a)(2) of this section.
5. (e) An applicant for the UCPAE who met the educational requirements of §511.57 and §511.58 of this chapter that were in effect at the time of examination shall continue to be examined under those requirements unless the applicant elects to meet the current education requirements of the rules, in effect on August 1, 2026.

Source Note:The provisions of this §511.56 adopted to be effective October 30, 1991, 16 TexReg 5826; amended to be effective June 30, 1997, 22 TexReg 5925; amended to be effective February 27, 2000, 25 TexReg 1376; 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 April 11, 2012, 37 TexReg 2406; amended to be effective February 8, 2017, 42 TexReg 422; amended to be effective June 2, 2021, 46 TexReg 3402; amended to be effective June 8, 2022, 47 TexReg 3264; amended to be effective October 4, 2023, 48 TexReg 5662; amended to be effective October 9, 2025, 50 TexReg 6484; amended to be effective June 3, 2026, 51 TexReg 3706.