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 a university that is recognized by the Board; or
- (2) Complete the upper level accounting courses needed to take the CPA examination as defined in §511.57 of this chapter. 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 within the university such as: architecture, business administration, communications, engineering, fine arts, liberal arts, science, or another established discipline.
Source Note:The provisions of this §511.59 adopted to be effective June 11, 2008, 33 TexReg 4503.