1. (a) The board shall administer or may contract with a testing vendor for the administration of the examination for a certificate as a certified public accountant. The examination may be offered at the board's office and at testing facilities within the state that are approved and monitored by the board or its designee. The examination shall be offered during scheduled months as determined by the American Institute of Certified Public Accountants, the National Association of State Boards of Accountancy, and the testing vendor.

2. (b) The board shall utilize the uniform CPA examination available from the American Institute of Certified Public Accountants covering the following subjects:

   1. (1) auditing and attestation;
   2. (2) business environment and concepts;
   3. (3) regulation; and
   4. (4) financial accounting and reporting.
3. (c) All candidates taking the examination are required to have in their possession the board authorization form and one other government issued form of identification containing a photograph of the candidate.
4. (d) All candidates taking the examination are required to sign a statement of confidentiality and conduct, which must be followed during the entire examination.

Source Note:The provisions of this §511.72 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective November 1, 1989, 14 TexReg 5548; amended to be effective October 20, 1993, 18 TexReg 6952; amended to be effective February 27, 2000, 25 TexReg 1377; amended to be effective August 13, 2003, 28 TexReg 6273.