1. (a) To take the UCPAE, a minimum of 12 semester hours of upper level accounting courses, with at least three semester hours from each of subparagraphs (1) through (4) of this subsection is required. The courses must meet the board's standards: contain sufficient accounting knowledge and application to be useful to candidates taking the UCPAE; include subject-matter content derived from the UCPAE Blueprint; and must be completed at a board recognized institution of higher education and shown on an official transcript from the institution:

   1. (1) financial accounting and reporting for business organizations or intermediate accounting;
   2. (2) financial statement auditing;
   3. (3) taxation; and
   4. (4) accounting information systems or accounting data analytics.

2. (b) In addition to subsection (a) of this section, effective through July 31, 2026, a minimum of 9 semester hours in any of the following accounting course content areas is required; effective August 1, 2026, a minimum of 12 semester hours in any of the following accounting course content areas is required:

   1. (1) financial accounting and reporting for business organizations or intermediate accounting;
   2. (2) advanced accounting;
   3. (3) accounting theory;
   4. (4) managerial or cost accounting (excluding introductory level courses);
   5. (5) auditing and attestation services;
   6. (6) internal accounting control and risk assessment;
   7. (7) financial statement analysis;
   8. (8) accounting research and analysis;
   9. (9) taxation (including tax research and analysis);
   10. (10) financial accounting and reporting for governmental and/or other nonprofit entities;
   11. (11) accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;
   12. (12) accounting data analytics;
   13. (13) fraud examination;
   14. (14) international accounting and financial reporting;
   15. (15) mergers and acquisitions;
   16. (16) financial planning;
   17. (17) at its discretion, the board may accept up to three semester hours of credit of accounting course work with substantial merit in the context of a career in public accounting, provided the course work is predominantly accounting or auditing in nature but not included in paragraphs (1) - (16) of this subsection. For any course submitted under this provision, the Accounting Faculty Head or Chair must affirm to the board in writing the course's merit and content; and
   18. (18) at its discretion, the board may accept up to three semester credit hours of independent study in accounting selected or designed by the student under faculty supervision. The curriculum for the course shall not repeat the curriculum of another accounting course that the student has completed.
3. (c) The semester hours from a course that has been repeated will be counted only once toward the required semester hours.

4. (d) The following types of introductory courses do not meet the accounting course definition in subsections (a) and (b) of this section:

   1. (1) elementary accounting;
   2. (2) principles of accounting;
   3. (3) financial and managerial accounting;
   4. (4) introductory accounting courses; and
   5. (5) accounting software courses.
5. (e) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the accounting course requirement.
6. (f) CPE courses shall not be used to meet the accounting course requirement.
7. (g) An ethics course required in §511.58(c) of this chapter (relating to Related Business Subjects) shall not be used to meet the accounting course requirement in subsections (a) and (b) of this section.
8. (h) Accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.
9. (i) The board may review the content of accounting courses and determine if they meet the requirements of this section.

10. (j) 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. (1) American College Education (ACE);
    2. (2) Prior Learning Assessment (PLA);
    3. (3) Defense Activity for Non-Traditional Education Support (DANTES);
    4. (4) Defense Subject Standardized Test (DSST); and
    5. (5) Straighterline.

Source Note:The provisions of this §511.57 adopted to be June 3, 2026, 51 TexReg 3706.