1. (a) Work experience shall be under the supervision of an individual holding a current license issued by this board or by another state board of accountancy as defined in §511.124 of this title (relating to Acceptable Supervision).

2. (b) All work experience, to be acceptable, shall be gained in the following categories or in any combination of these.

   1. (1) Client practice of public accountancy. All work experience gained in a CPA firm in the client practice of public accountancy must be of a non-routine accounting nature which continually requires independent thought and judgment on important accounting matters. Such firm shall be registered and in good standing with the board, or, if the experience is gained in another state or territory, the firm shall be in good standing and in compliance with all laws applicable to CPA firms of that state or territory.
   2. (2) Commercial enterprise practice of public accounting. All work experience gained in a commercial enterprise engaged in the client practice of public accountancy shall be of a non-routine accounting nature which continually requires independent thought and judgment on important accounting matters. Such commercial enterprise shall be in compliance with §501.40 of this title (relating to Registration Requirements).
   3. (3) Industry. All work experience gained in industry shall be of a non-routine accounting nature which continually requires independent thought and judgment on important accounting matters. Professional services performed under this category include any services offered in the course of practicing public accountancy which may not be offered to the public.

   4. (4) Government. All work experience gained in government shall be of a non-routine accounting nature which continually requires independent thought and judgment on important accounting matters and which meets the criteria in subparagraphs (A)-(E) of this paragraph. The board will review on a case-by-case basis experience which does not clearly meet the criteria identified in subparagraphs (A)-(E) of this paragraph. Acceptable government work experience includes:

      1. (A) employment in state government as an accountant or auditor at Salary Classification B6 or above, or a comparable rating;
      2. (B) employment in federal government as an accountant or auditor at a GS Level 7 or above;
      3. (C) employment as a special agent accountant with the FBI;
      4. (D) military service, as an accountant or auditor as a 2nd Lieutenant or above; and
      5. (E) employment with other governmental entities.

   5. (5) Law firm. All work experience gained in a law firm shall be of a non-routine accounting nature which continually requires independent thought and judgment on important accounting matters comparable to the experience ordinarily found in a CPA firm, shall be under the supervision of a CPA or an attorney, and shall be in one or more of the following areas:

      1. (A) tax--individual and corporate;
      2. (B) estate planning;
      3. (C) state taxation relating to franchise; and
      4. (D) tax controversy.
   6. (6) Education. Work experience gained as an instructor at a college or university will qualify if evidence is presented showing independent thought and judgment was used on non-routine accounting matters. Only the teaching of upper division courses as approved by the board will be considered. All experience shall be supervised by the department chairman who shall be a licensed CPA.
   7. (7) Internship. The Board will consider, on a case-by-case basis, experience acquired through the accounting internship program, provided evidence is submitted demonstrating that the experience was comparable to that of a full-time staff accountant. If an accounting internship course is counted toward fulfilling the education requirement, the internship may not be used to fulfill the work experience requirement.
   8. (8) Other. Work experience gained in other positions may be approved by the board as experience comparable to that gained in the practice of public accountancy under the supervision of a CPA upon certification by the person or persons supervising the candidate that the experience was of a non-routine accounting nature which continually required independent thought and judgment on important accounting matters.

Source Note:The provisions of this §511.122 adopted to be effective September 4, 1990, 15 TexReg 4817; amended to be effective September 3, 1993, 18 TexReg 5588; amended to be effective June 14, 1996, 21 TexReg 4998; amended to be effective October 11, 1998, 23 TexReg 9980.