(a) A candidate for the examination as a certified public accountant may make application to the board for the receipt of credit for satisfactory completion of a written examination given by the licensing authority of another state, provided:
- (1) the examination was prepared and graded by the American Institute of Certified Public Accountants; and
- (2) the credits are active in the state of origin; and
- (3) the candidate meets the requirements in effect in the state of origin at the time credit was earned so long as the state's standards are equal to or higher than those prescribed in the Act.
- (b) Applications shall be made on a form prescribed by the board, shall be accompanied by the requisite fee, shall be submitted to the executive director, and shall include written authorization from the candidate for the board to solicit and receive information relating to the candidate and the grades made and credits earned by the candidate on all examinations taken under the jurisdiction of another state.
Source Note:The provisions of this §511.82 adopted to be effective January 20, 1987, 12 TexReg 67; amended to be effective October 30, 1991, 16 TexReg 5828.