An individual holding a baccalaureate degree shall meet the board's 150 semester hours or quarter hour equivalents of courses in one of the following ways:
- (1) Complete a master's degree or higher degree conferred by an institution of higher education that is recognized by the board; or
- (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) 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.
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.