1. (a) The board shall administer the examination for a certificate as a certified public accountant twice annually during the months of May and November in such cities in Texas as the board shall designate.

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;
   2. (2) business law and professional responsibilities;
   3. (3) accounting and reporting; and
   4. (4) financial accounting and reporting.
3. (c) All candidates taking the examination are required to have in their possession the board issued laminated identification card or other board authorized form and one other form of identification containing a photograph of the candidate. Both forms of identification shall be in view during the entire examination.
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.