22 Tex. Admin. Code § 511.83
Granting of Credit by Transfer of Credit
Effective Feb 27, 200025 TexReg 1378Source Note: The provisions of this §511.83 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective August 28, 1984, 9 TexReg 4413; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective February 27, 2000, 25 TexReg 1378.Texas Secretary of State
(a) In order for the board to grant credit to a candidate for partial completion of the Uniform CPA Examination given by the licensing authority of another jurisdiction, the candidate must have met the following requirements.
- (1) The candidate sat for all subjects for which the candidate was eligible on examinations taken after September 1, 1991.
- (2) The candidate earned a grade of 75 or higher on any two subjects of the examination.
- (3) The candidate scored a minimum grade of 50 on each subject not passed on the examinations taken after September 1, 1991.
- (b) If the board accepts transfers of credit for two or more subjects, it will also accept transfers of credit for subjects passed at subsequent examinations.
- (c) The grades made by the candidate on subjects under consideration must be the ones reported to the examining board by the American Institute of Certified Public Accountants.
Source Note:The provisions of this §511.83 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective August 28, 1984, 9 TexReg 4413; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective February 27, 2000, 25 TexReg 1378.