1. (a) An applicant for the Uniform CPA Examination who met the educational requirements of a prior Act that were in effect at the time of taking the initial examination shall continue to be examined under those requirements unless the applicant chooses to meet the education requirements of the current Act.

2. (b) An applicant for the Uniform CPA Examination under the current Act shall meet the following educational requirements at the time of filing the initial application to take the examination and in order to qualify to write the examination:

   1. (1) hold a baccalaureate or graduate degree conferred by an institution of higher education as defined by board rule, §511.52 recognized by the board; and

   2. (2) complete not fewer than 150 semester hours or quarter-hour equivalents of courses, as defined by board rule, §511.59 and consisting of:

      1. (A) not fewer than 30 semester hours or quarter-hour equivalents of upper level accounting courses as defined by board rule, §511.57;
      2. (B) not fewer than 24 semester hours or quarter-hour equivalents of upper level related business courses, as defined by board rule, §511.58; and
      3. (C) a 3 semester hour board approved ethics course as defined by board rule, §511.58.

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.