1. (a) The board will issue a license to a military service member, military veteran or military spouse who:

   1. (1) holds a current license as a Certified Public Accountant issued by a licensing authority of another state and is in good standing in that state and any other state the applicant may hold a license as a Certified Public Accountant; or
   2. (2) held a license in this state within the five years preceding the application date.

2. (b) The executive director may:

   1. (1) waive any prerequisite to obtaining a license for an applicant described in subsection (a) of this section after reviewing the applicant's credentials; or
   2. (2) consider, other methods that demonstrate the applicant is qualified to be licensed.

3. (c) The board will:

   1. (1) process a military service member, military veteran or military spouse's license application, as soon as practical but no more than 10 days from the date of receipt of the application, and;

      1. (A) issue a license;
      2. (B) notify the applicant that the application is incomplete; or
      3. (C) notify the applicant that the board does not recognize the out-of-state license because the board does not issue a license similar in scope of practice to the applicant's license.

   2. (2) consider a military service member, military veteran or military spouse applicant to be in good standing if the person:

      1. (A) holds a license as a certified public accountant that is current, has not been suspended or revoked, and has not been voluntarily surrendered during an investigation for unprofessional conduct by the licensing authority of another state;
      2. (B) has not been disciplined by the licensing authority of another state with respect to the license or person's practice as a certified public accountant for which the license was issued; and
      3. (C) is not currently under investigation by the licensing authority of another state for unprofessional conduct related to the person's license as a certified public accountant.
   3. (3) notify the license holder of the requirements for renewing the license in writing or by electronic means and the term of the license.
4. (d) A member of the military, a military veteran and a spouse of a military member who receive a license under this chapter are exempt from any increased fee or other penalty imposed by the board for failing to renew the license in a timely manner if the licensee establishes to the satisfaction of the board that the licensee failed to renew the license in a timely manner because the licensee was serving as a military service member.

5. (e) A military service member who holds a license is entitled to two years of additional time to complete:

   1. (1) any continuing education requirements; and
   2. (2) any other requirement related to the renewal of the military service member's license.
6. (f) The board will credit verified military service, training, or education toward the licensing requirements, other than an examination requirement, for a license issued by the board.

7. (g) Credit may not be awarded to an applicant who:

   1. (1) holds a license not in good standing with another Certified Public Accountant state licensing agency; or
   2. (2) has an unacceptable criminal history according to the law applicable to the state agency.

Source Note:The provisions of this §516.2 adopted to be effective February 7, 2024, 49 TexReg 556; amended to be effective November 26, 2025, 50 TexReg 7567.