1. (a) The board, through a candidate's submission of qualifying supervised work experience, shall insure that the candidate applying for the CPA certificate has demonstrated high standards of professional competence, integrity, independence, and learning.

2. (b) Acceptable work experience shall be gained in at least one of the following areas:

   1. (1) attest and/or compilation services;
   2. (2) preparation of financial statements and reports;
   3. (3) preparation of tax returns and/or consultation on tax matters;
   4. (4) consultation, design, and/or implementation of computer software when the consultation, design, and/or implementation imply the possession of accounting or auditing skills or expert knowledge in accounting or auditing; or
   5. (5) supervision of activities described in paragraphs (2) and (3) of this subsection.
3. (c) The board, on a case-by-case basis, may approve other areas of work experience which are recognized as nonroutine accounting work.
4. (d) A candidate for certification as a certified public accountant shall submit to the executive director an application for approval of work experience. The application shall be made on a form prescribed by the board and submitted after completion of the examination requirement.
5. (e) Acceptable work experience shall be commensurate with the provisions of the Public Accountancy Act of 1991, §12(a)(4).
6. (f) No advance rulings on the acceptance of work experience will be given.

Source Note:The provisions of this §511.121 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective April 1, 1982, 7 TexReg 818; amended to be effective January 1, 1990, 14 TexReg 6648; amended to be effective October 30, 1991, 16 TexReg 5829; amended to be effective June 14, 1996, 21 TexReg 4998.