1. (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.
2. (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.
3. (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).

Source Note:The provisions of this §511.59 adopted to be effective June 11, 2008, 33 TexReg 4503; amended to be effective April11, 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 August10, 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.