22 Tex. Admin. Code § 511.59
Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours
Effective Jun 3, 202651 TexReg 3707Source Note: The provisions of this §511.59 adopted to be effective June 11, 2008, 33 TexReg 4503; amended to be effective April 11, 2012, 37 TexReg 2407; amended to be effective June 10, 2015, 40 TexReg 3567; amended to be effective February 8, 2017, 42 TexReg 424; amended to be effective June 6, 2018, 43 TexReg 3593; amended to be effective June 2, 2021, 46 TexRg 3403; amended to be effective August 10, 2022, 47 TexReg 4678; amended to be effective October 4, 2023, 48 TexReg 5663; amended to bTexas Secretary of State
- (a) Effective August 1, 2026, an applicant who meets the education requirements of §§511.56, 511.57 and 511.58 of this chapter (relating to Educational Qualifications under the Act to take the UCPAE, Courses in an Accounting Concentration to take the UCPAE, and Related Business Subjects), may elect to qualify for CPA certification by completing the requirements in subsections (b) and (c) of this section.
- (b) An applicant for CPA certification under this section shall complete upper level accounting courses as defined by §511.57 of this chapter equal to or in excess of 27 semester hours or quarter-hour equivalents of upper level accounting courses.
- (c) The work experience shall be at least two years of full time, non-routine accounting experience as defined by §511.122 and §511.123 of this chapter (relating to Acceptable Work Experience and Reporting Work Experience) and supervised by a CPA as defined by §511.124 of this chapter (relating to Acceptable Supervision).
(d) The following courses, courses of study, certificates, and programs may not be used to meet the certification requirement:
- (1) remedial or developmental courses offered at an institution of higher education;
- (2) CPA Review coursework offered at an institution of higher education;
- (3) additional independent study courses beyond coursework defined in §511.57 of this chapter; and
- (4) accounting/business course internships beyond coursework defined in §511.58 of this chapter.
Source Note:The provisions of this §511.59 adopted to be effective June 11, 2008, 33 TexReg 4503; amended to be effective April 11, 2012, 37 TexReg 2407; amended to be effective June 10, 2015, 40 TexReg 3567; amended to be effective February 8, 2017, 42 TexReg 424; amended to be effective June 6, 2018, 43 TexReg 3593; amended to be effective June 2, 2021, 46 TexRg 3403; amended to be effective August 10, 2022, 47 TexReg 4678; amended to be effective October 4, 2023, 48 TexReg 5663; amended to be effective February 7, 2024, 49 TexReg 551; amended to be effective October 9, 2025, 50 TexReg 6488; amended to be effective June 3, 2026, 51 TexReg 3707.