88R2064 DIO-D
By: Perry S.B. No. 159
A BILL TO BE ENTITLED
AN ACT
relating to education requirements for an applicant to take the
uniform CPA examination.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 901.254, Occupations Code, is amended to
read as follows:
Sec. 901.254. EDUCATION REQUIREMENTS. 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.
SECTION 2. 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 3. This Act takes effect September 1, 2023.