- (a) The certificate of a "certified public accountant" shall be granted by reciprocity to any individual who is qualified under the current Act. The individual's certificate in the original state of certification must be in good standing when the application is submitted and remain in good standing until approved by this board.
(b) An individual must meet the board's standards in Chapter 511 of this title (relating to Certification as a CPA):
- (1) §511.11 (relating to Definitions);
- (2) §511.21 (relating to Application);
- (3) §511.26 (relating to Applications under Prior Acts);
- (4) §511.52 (relating to Recognized Colleges and Universities);
- (5) §511.56 (relating to Qualifications under Prior Acts);
- (6) §511.57 (relating to Definition of Accounting Courses);
- (7) §511.58 (relating to Definitions of Related Business Subjects);
- (8) §511.101 (relating to Investigation);
- (9) §511.121 (relating to Application for Approval of Experience);
- (10) §511.122 (relating to Acceptable Work Experience);
- (11) §511.123 (relating to Reporting Work Experience);
- (12) §511.124 (relating to Acceptable Supervision); and
- (13) §511.163 (relating to Examination of the Rules of Professional Conduct).
Source Note:The provisions of this §512.1 adopted to be effective February 27, 2000, 25 TexReg 1382.