By: Perry S.B. No. 159
A BILL TO BE ENTITLED
AN ACT
relating to eligibility requirements for a certified public
accountant certificate and to take the uniform CPA examination.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 901.252, Occupations Code, is amended to
read as follows:
Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to
receive a certificate, a person must:
(1) satisfy the requirements of Section 901.253;
(2) complete at least 150 semester hours or
quarter-hour equivalents in board-recognized courses, including an
accounting concentration or equivalent courses that meet the
education requirements established under Section 901.254 or
901.255, as determined by board rule;
(3) pass the uniform CPA examination;
(4) meet the work experience requirements established
under Section 901.256; and
(5) pass an examination on the rules of professional
conduct as determined by board rule.
SECTION 2. Section 901.254, Occupations Code, is amended to
read as follows:
Sec. 901.254. EDUCATION REQUIREMENTS. (a) To be eligible
to take the uniform CPA examination, an applicant must:
(1) hold a baccalaureate or graduate degree, or its
equivalent as determined by board rule, conferred by a
board-recognized institution of higher education; and
(2) complete at least 120 [150] semester hours or
quarter-hour equivalents in board-recognized courses, including at
least 24 semester hours of [an] accounting [concentration] or
equivalent courses as determined by board rule.
(b) A rule adopted under Subsection (a)(2) may not require
that an applicant complete more than 21 semester hours of
upper-level accounting courses.
SECTION 3. Section 901.256(a), Occupations Code, is amended
to read as follows:
(a) To be eligible to receive a certificate, a person must
complete[:
[(1) at least two years of work experience under the
supervision of a certified public accountant; or
[(2)] at least one year of work experience acceptable
to the board, including experience providing a service or advice
involving accounting, attest services, management or financial
advisory or consulting services, tax services, or other services
the board considers appropriate for an accountant, if the person:
(1) [(A)] has completed at least 150 semester hours of
college credits; or
(2) [(B)] holds a graduate degree.
SECTION 4. Sections 901.252 and 901.256(a), Occupations
Code, as amended by this Act, apply only to an application for a
public accountant certificate submitted on or after the effective
date of this Act. An application for a public accountant
certificate submitted before the effective date of this Act is
governed by the law in effect on the date the application was
submitted, and the former law is continued in effect for that
purpose.
SECTION 5. Section 901.254, Occupations Code, as amended by
this Act, applies only to an application to take an examination
submitted on or after the effective date of this Act. An
application to take an examination submitted before the effective
date of this Act is governed by the law in effect on the date the
application was submitted, and the former law is continued in
effect for that purpose.
SECTION 6. This Act takes effect September 1, 2023.