1. (a) To meet the work experience requirements of §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours), the board requires a minimum of one year of full-time work experience completed in no less than 12 months as described in §511.122 of this chapter (relating to Acceptable Work Experience) which shall be obtained in one of the following ways:

   1. (1) full-time employment consisting of 40 or more hours per week; or
   2. (2) part-time employment consisting of a minimum of 20 hours per week until 2000 hours of accounting work experience have been completed. Part-time work experience must be completed in no more than 24 months from the date the work begins.

2. (b) Effective August 1, 2026, to meet the work experience requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) the board requires a minimum of two years of full-time work experience completed in no less than 24 months as described in §511.122 of this chapter which shall be obtained in one of the following ways:

   1. (1) full-time employment consisting of 40 or more hours per week; or
   2. (2) part-time employment consisting of a minimum of 20 hours per week until 4,000 hours of accounting work experience have been completed. Part-time work experience must be completed in no more than 48 months from the date the work begins.

3. (c) All work experience presented to the board for consideration shall be accompanied by the following items:

   1. (1) a statement from the supervising CPA describing the non-routine work performed by the applicant and a description of the important accounting matters requiring the applicant's independent thought and judgment;
   2. (2) a statement from the supervising CPA describing the type of experience that the CPA possesses which qualifies the CPA to supervise the applicant; and
   3. (3) a statement from the supervising CPA that the applicant has demonstrated professional competence; and
   4. (4) an affidavit from the supervising CPA stating that the applicant's work was supervised; and it is the opinion of the CPA that the applicant is qualified to perform all the accounting related work assigned to the applicant in accordance with the professional standards required by the board as defined in §501.62 of this title (relating to Other Professional Standards).

Source Note:The provisions of this §511.123 adopted to be effective July 9, 1990, 15 TexReg 3697; amended to be effective June 14, 1996, 21 TexReg 4999; amended to be effective February 4, 2004, 29 TexReg 969; amended to be effective February 17, 2008, 33 TexReg 1106; amended to be effective June 7, 2012, 37 TexReg 4051; amended to be effective March 29, 2017, 42 TexReg 1441; amended to be effective December 6, 2017, 42 TexReg 6797; amended to be effective October 10, 2019, 44 TexReg 5781; amended to be effective June 2, 2021, 46 TexReg 3409; amended to be effective June 3, 2026, 51 TexReg 3710.