22 Tex. Admin. Code § 511.161
Qualifications for Issuance of a Certificate
Effective Aug 8, 201237 TexReg 5776Source 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;
- (3) submitted an application prescribed by the board;
- (4) submitted the requisite fee, set by the board, for issuance of the certificate;
- (5) provided evidence of good moral character;
- (6) submitted, on a form prescribed by the board, evidence of completion of the work experience requirements commensurate with the education requirements;
- (7) 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;
- (8) an applicant who has completed a board-approved ethics course more than two years prior to the date of submitting an application for issuance of a CPA certificate must complete a board-approved four-hour ethics course of comprehensive study on the board's Rules of Professional Conduct;
- (9) successfully completed the examination on the board's Rules of Professional Conduct; and
- (10) 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.