22 Tex. Admin. Code § 511.161
Qualifications for Issuance of a Certificate
Effective Jun 3, 202651 TexReg 3711Source Note: The provisions of this §511.161 adopted to be effective April 10, 1990, 15 TexReg 1697; amended to be effective October 30, 1991, 16 TexReg 5829; amended to be effective September 3, 1993, 18 TexReg 5588; amended to be effective December 10, 1998, 23 TexReg 12306; amended to be effective February 27, 2000, 25 TexReg 1379; amended to be effective February 4, 2004, 29 TexReg 969; amended to be effective February 17, 2008, 33 TexReg 1106; amended to be effective August 8, 2012, 37 TexRTexas Secretary of State
The certificate of a CPA shall be granted by the board to an applicant who qualifies under the current Act and has met the following qualifications:
- (1) successfully completed the UCPAE;
- (2) met the education requirements in §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours) or effective August 1, 2026, the education requirements in §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours);
- (3) successfully completed a 3-semester hour board-approved ethics course as defined by §511.58 of this chapter (relating to Related Business Subjects);
- (4) submitted an application prescribed by the board;
- (5) submitted the requisite fee, set by the board, for issuance of the certificate;
- (6) provided evidence of a lack of a history of dishonest or felonious acts or any criminal activity that might be relevant to the applicant's qualifications;
- (7) completed the fingerprint process that accesses the Federal Bureau of Investigation (FBI) and the Texas Department of Public Safety - Crime records division files;
- (8) submitted, on a form prescribed by the board, evidence of completion of the work experience requirements commensurate with the education requirements described in §§511.59 or 511.164 of this section;
- (9) executed an oath of office stating support of the Constitution of the United States and of this state and the laws thereof, and compliance with the board's Rules of Professional Conduct;
- (10) successfully completed the examination on the board's Rules of Professional Conduct; and
- (11) provided any other information requested by the board.
Source Note:The provisions of this §511.161 adopted to be effective April 10, 1990, 15 TexReg 1697; amended to be effective October 30, 1991, 16 TexReg 5829; amended to be effective September 3, 1993, 18 TexReg 5588; amended to be effective December 10, 1998, 23 TexReg 12306; amended to be effective February 27, 2000, 25 TexReg 1379; amended to be effective February 4, 2004, 29 TexReg 969; amended to be effective February 17, 2008, 33 TexReg 1106; amended to be effective August 8, 2012, 37 TexReg 5776; amended to be effective December 4, 2019, 44 TexReg 7390; amended to be effective June 2, 2021, 46 TexReg 3409; amended to be effective October 4, 2023,48TexReg 5665; amended to be effective October 9, 2024, 49 TexReg 8086; amended to be effective June 3, 2026, 51 TexReg 3711.