1. (a) Upon earning a passing score on the following sections as determined by board rule, the board shall grant credit for the satisfactory completion of the following sections of the UCPAE:

   1. (1) auditing and attestation (AUD);
   2. (2) financial accounting and reporting (FAR);
   3. (3) taxation and regulation (REG); and

   4. (4) one of the following discipline sections:

      1. (A) business analysis and reporting (BAR);
      2. (B) information systems and controls (ISC); or
      3. (C) tax compliance and planning (TCP).
2. (b) The credit shall be valid for 30 months from the actual date of notification of passing score results. The 30 months may be temporarily extended by the executive director, in accordance with §901.307(b) of the Act (relating to Grading Examination), in order to provide for uniformity with other state regulatory authorities or for reasonably unforeseeable or uncontrollable events. Unforeseeable and uncontrollable events include, but are not limited to, the health of the applicant, accidents limiting the applicant, military service, natural disasters, or acts of God to meet the vendor requirements of §511.87 of this chapter (relating to Loss of Credit).
3. (c) An applicant must pass the remaining sections within the next 30 months. Should an applicant's exam credit be invalidated due to the expiration of 30 months without earning credit on the remaining sections, the applicant remains qualified to take the examination.
4. (d) An applicant receiving and retaining credit for every section on the UCPAE, within a 30-month period, shall be considered by the board to have completed the examination and may make application for certification as a CPA.
5. (e) An applicant under this section shall have 36 months from the time all test sections are passed to meet the education requirements of §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours) or the credit for all test sections will expire.
6. (f) Effective August 1, 2026, an applicant under this section shall have 36 months from the time all test sections are passed to meet the education requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) or the credit for all test sections will expire.
7. (g) An applicant who has received and retained credit for any or all sections on the UCPAE may transfer such credits to another licensing jurisdiction if the applicant pays in advance a transfer fee set by board rule as identified in §521.7 of this title (relating to Fee for Transfer of Credits).
8. (h) If the UCPAE is restructured by the AICPA, the board shall determine the manner in which active credit earned prior to the restructure for a subject is integrated into the new UCPAE.

Source Note:The provisions of this §511.80 adopted to be effective January 3, 1990, 14 TexReg 6758; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective December 15, 1993, 18 TexReg 8911; amended to be effective February 27, 2000, 25 TexReg 1377; amended to be effective August 13, 2003, 28 TexReg 6274; amended to be effective February 17, 2008, 33 TexReg 1102; amended to be effective August 8, 2012, 37 TexReg 5773; amended to be effective June 7, 2017, 42 TexReg 2933; amended to be effective June 2, 2021, 46 TexReg 3404; amended to be effective February 2, 2022, 47 TexReg 302; amended to be effective February 8, 2023, 48 TexReg 517; amended to be effective October 4, 2023, 48 TexReg 5664; amended to be effective February 7, 2024, 49 TexReg 553; amended to be effective June 3, 2026, 51 TexReg 3708.