1. (a) The board may issue a certificate of reciprocity to any individual who qualifies under the current Act and who meets the following qualifications:

   1. (1) whose original certificate is in good standing in the state of origin;
   2. (2) who is currently licensed and in good standing in any state of the United States or to the extent required by treaties entered into by the government of the United States;
   3. (3) must return FBI card, properly completed in accordance to instructions attached;
   4. (4) meet the board's current continuing education requirements for issuance of a certificate;
   5. (5) must complete a board approved four-hour ethics course on the Rules of Professional Conduct;
   6. (6) must have successfully completed the written examination on the board's Rules of Professional Conduct;
   7. (7) must have passed the Uniform CPA Examination prepared and graded by the American Institute of Certified Public Accountants. The grades on the examination must have been passing grades in Texas on the date the applicant passed the examination as documented on the interstate exchange of information form;
   8. (8) must have completed the minimum education requirements equivalent to those in effect in this state when the original certificate was issued. The board shall test credits, diplomas, and degrees earned from institutions in the United States by standards applicable to education requirements for certification by examination. Credits, diplomas or degrees earned in a foreign country shall be individually analyzed by the board;
   9. (9) must execute an oath of office stating support of the Constitution of the United States and of this state and the laws thereof, and will comply with the Rules of Professional Conduct of the board;
   10. (10) must submit, on a form prescribed by the board, evidence of the completion of experience meeting the current requirements for issuance of a certificate in Texas.
2. (b) The applicant may submit, on a form prescribed by the board, evidence of the completion of four years of public accounting experience obtained after passing the Uniform CPA Examination or other equivalent experience as determined by the board, if the requirements of subsection (a)(8) or (a)(10) of this section are not satisfied. This experience must have occurred within the ten years immediately preceding the date of application for certification by reciprocity.

Source Note:The provisions of this §512.4 adopted to be effective February 27, 2000, 25 TexReg 1383.