1. (a) A person seeking certification by reciprocity must apply for certification on a form prescribed by the board and submitted to the executive director. The application must be accompanied by the requisite fee and shall include written authorization from the applicant empowering the board to obtain all information concerning the applicant's qualifications and present standing.

2. (b) An applicant for certification by reciprocity from a domestic jurisdiction that has not been approved as being substantially equivalent by NASBA and the board must submit the following along with the completed application form and requisite fee to be processed:

   1. (1) an interstate exchange of information form documenting the credits under the domestic jurisdiction of origin;
   2. (2) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;
   3. (3) documentation of qualifying work experience if applying under §901.259(a)(1)(E) of the Act;
   4. (4) if not applying under §901.259(a)(1)(E) of the Act, official college transcripts;
   5. (5) recent photograph of the applicant;
   6. (6) completion of an examination on the Rules of Professional Conduct;
   7. (7) evidence of completion of 120 hours of CPE during the last three years, including a board-approved four-hour ethics course; in compliance with Chapter 523 of this title (relating to Continuing Professional Education);
   8. (8) an FBI fingerprint card to be used for a criminal background investigation; and
   9. (9) any other information requested by the board.

3. (c) An applicant for certification by reciprocity from a domestic jurisdiction that has been approved as being substantially equivalent by NASBA and the board must submit the following along with the completed application form and requisite fee to be processed:

   1. (1) a certificate of good standing as a certified public accountant from a domestic jurisdiction approved by NASBA and the board as being substantially equivalent;
   2. (2) a certificate of verification of substantial equivalency of the domestic jurisdiction of origin from NASBA;
   3. (3) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;
   4. (4) a recent photograph of the candidate;
   5. (5) evidence of completion of 120 hours of CPE during the last three years, including a board-approved four-hour ethics course on the Rules of Professional Conduct; in compliance with Chapter 523 of this title;
   6. (6) an FBI fingerprint card to be used for a criminal background investigation; and
   7. (7) any other information requested by the board.

4. (d) An applicant for certification by reciprocity from a foreign jurisdiction that has been approved as being substantially equivalent by IQAB and the board must submit the following along with the completed application form and requisite fee to be processed:

   1. (1) a certificate of good standing of credentials to practice public accountancy from the foreign jurisdiction of origin;
   2. (2) an executed oath of office stating support of the Constitutions of the United States and of the State of Texas and their laws and the rules of the board;
   3. (3) a recent photograph of the applicant;
   4. (4) documentation of the attainment of a passing grade on a board approved international qualifying examination (IQEX);
   5. (5) documentation of the attainment of a passing grade on a board approved examination on the Act and the board's rules, including the Rules of Professional Conduct;
   6. (6) documentation of the completion of a board-approved four-hour ethics course; and
   7. (7) any other information requested by the board.
5. (e) All correspondence and supporting documentation submitted to the board shall be in English or accompanied by a certified translation into English of such documents.

Source Note:The provisions of this §512.4 adopted to be effective August 4, 2004, 29 TexReg 7305.