Texas 2025 - 89th Regular

Texas Senate Bill SB522

Filed
12/2/24  
Out of Senate Committee
3/31/25  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the certification and regulation of certain out-of-state certified public accountants.

Impact

If enacted, SB522 would modify existing state laws related to CPA licensing. It would facilitate a more reciprocal recognition of qualifications across state lines, which is expected to benefit Texas businesses by providing access to a wider pool of qualified CPAs. The proposed changes aim to ensure that standards for education and work experience are consistently applied, thus maintaining a level of quality in public accountancy services. This adaptation is particularly significant in light of the growing demand for accounting professionals, especially as businesses expand and require specialized financial services.

Summary

Senate Bill 522 focuses on the certification and regulation of certain out-of-state certified public accountants (CPAs) in Texas. The bill implements a framework that allows individuals holding valid CPA licenses from other states to practice in Texas without needing to obtain a separate Texas certification. This is contingent upon meeting specific criteria regarding education, examination, and experience, which are evaluated by the Texas State Board of Public Accountancy. The intent is to streamline the process for qualified accountants to operate in Texas, promoting workforce mobility and addressing labor shortages in the accounting sector.

Sentiment

The sentiment surrounding SB522 is predominantly supportive among business groups and accounting professionals, who view the bill as a means of enhancing access to qualified accountants. Proponents argue that the bill addresses practical barriers that inhibit the ability of out-of-state CPAs to contribute to the Texas economy. However, some concerns have been raised regarding the adequacy of background checks and standards under the proposed regulatory framework, indicating that there is a mixture of optimism for increased competition and caution regarding maintaining professional accountability.

Contention

One notable point of contention is the potential compromise on regulatory standards. While the bill aims to create a more flexible environment for CPAs from other states, some stakeholders express concern about the risks of lowering the bar for CPA licensure. Critics argue that easing these requirements may eventually impact the quality of public accountancy services across Texas. Debates surrounding SB522 highlight a balancing act between facilitating greater market access for professionals and ensuring that the integrity of accounting practices remains robust and trustworthy.

Texas Constitutional Statutes Affected

Occupations Code

  • Chapter 901. Accountants
    • Section: 462
    • Section: 259
    • Section: 462
    • Section: 259
    • Section: 462
    • Section: 259
    • Section: 462

Companion Bills

TX HB1764

Same As Relating to the practice of accounting in this state by certain certified public accountants licensed in other states.

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