1. (a) An individual holding a baccalaureate degree shall meet the board's 150 semester hours or quarter hour equivalents of courses. The hours from a course that has been repeated will be counted only once toward the required 150 semester hours, and may be earned in one of the following ways:

   1. (1) Complete a master's degree or higher degree conferred by an institution of higher education that is recognized by the board; or
   2. (2) Complete the upper level accounting courses needed to take the UCPAE as defined in §511.57 of this chapter (relating to Qualified Accounting Courses). The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours; or
   3. (3) Complete additional semester hours or quarter hour equivalents of upper level courses that enhance professional skills and competence, beyond the accounting hours required for a baccalaureate degree in accounting, from a university that is recognized by the board. The hours required for a baccalaureate degree plus the additional hours must equal or exceed 150 semester hours. The coursework should be in established courses offered through colleges, i.e.: architecture, business administration, communications, engineering, fine arts, liberal arts, science, or another established discipline, within the university.
2. (b) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the board's 150 semester hour requirement.

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.