1. (a) An individual who holds an active certificate or license as a CPA issued by another state and whose principal place of business is not in this state may exercise all the privileges of certificate and license holders of this state without obtaining a certificate or license under this chapter if the individual:

   1. (1) has passed the uniform CPA examination;

   2. (2) has completed:

      1. (A) a baccalaureate degree with at least 150 semester hours and a concentration in accounting or equivalent courses;
      2. (B) a graduate degree with a concentration in accounting or equivalent courses; or
      3. (C) a baccalaureate degree with a concentration in accounting or equivalent courses; and

   3. (3) at the time the individual's certificate or license was issued in the other state, had completed:

      1. (A) at least one year of work experience, if licensed under an educational pathway comparable to subparagraphs (2)(A) or (B) of this subsection; or
      2. (B) at least two years of work experience, if licensed under an educational pathway comparable to subparagraph (2)(C) of this subsection.
2. (b) An individual who meets the requirements of subsection (a) of this section and who offers or renders professional services in person or by mail, telephone, or electronic means may practice public accountancy in this state without notice to the board.
3. (c) Notwithstanding any other law, the board may prohibit an individual not licensed in this state from exercising the privileges of certificate and license holders of this state if the board determines the individual does not meet the requirements of subsection (a) of this section.
4. (d) An individual who on December 31, 2024, held a certificate or license issued by another state and practiced under a privilege of this section in this state may exercise all the privileges of the holder of a certificate and license issued under this title without obtaining a certificate or license in this state. To the extent that the individual exercises privileges as described by this subsection, the individual is subject to this title.

Source Note:The provisions of this §517.2 adopted to be effective October 11, 2007, 32 TexReg 7063; amended to be effective October 15, 2008, 33 TexReg 8516; amended to be effective August 8, 2012, 37 TexReg 5782; amended to be effective March 31, 2021, 46 TexReg 2020; amended to be effective October 9, 2025, 50 TexReg 6491.