Texas 2025 - 89th Regular

Texas House Bill HB1757 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	89R20473 BEE-F
2		-	By: Button, Plesa, Manuel, et al. H.B. No. 1757
3		-	Substitute the following for H.B. No. 1757:
4		-	By: Phelan C.S.H.B. No. 1757
	1	+	2025S0001-1 10/14/24
	2	+	By: Button H.B. No. 1757
5	3
6	4
7	5
8	6
9	7		A BILL TO BE ENTITLED
10	8		AN ACT
11	9		relating to eligibility requirements to practice public
12	10		accountancy.
13	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	12		SECTION 1. Section 901.252, Occupations Code, is amended to
15	13		read as follows:
16	14		Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to
17	15		receive a certificate, a person must:
18	16		(1) satisfy the requirements of Section 901.253;
19	17		(2) complete:
20	18		(A) at least 150 semester hours or quarter-hour
21	19		equivalents in board-recognized courses, including an accounting
22	20		concentration or equivalent courses that meet the education
23	21		requirements established under Section 901.254, as determined by
24	22		board rule; or
25	23		(B) a baccalaureate degree with an accounting
26	24		concentration or equivalent courses that meet the education
27	25		requirements established under Section 901.254, as determined by
28	26		board rule;
29	27		(3) pass the uniform CPA examination;
30	28		(4) meet the work experience requirements established
31	29		under Section 901.256; and
32	30		(5) pass an examination on the rules of professional
33	31		conduct as determined by board rule.
34	32		SECTION 2. Section 901.256, Occupations Code, is amended by
35	33		adding Subsection (a-1) to read as follows:
36	34		(a-1) To be eligible to receive a certificate with a
37	35		baccalaureate degree under Section 901.252(2)(B), a person must
38	36		complete two years of experience as determined by board rule.
39	37		SECTION 3. Section 901.258(a), Occupations Code, is amended
40	38		to read as follows:
41	39		(a) The board may accept the completion of the uniform CPA
42	40		examination given by the licensing authority of another state if:
43	41		(1) the examination was prepared and graded by the
44	42		American Institute of Certified Public Accountants or, if doing so
45	43		would result in a greater degree of reciprocity with the
46	44		examination results of other states, the National Association of
47	45		State Boards of Accountancy; and
48	46		(2) the applicant met the requirements in effect in
49	47		this state, as determined by board rule, at the time the credit was
50	48		earned.
51	49		SECTION 4. Section 901.312(a), Occupations Code, is amended
52	50		to read as follows:
53	51		(a) The board may accept the partial completion of the
54	52		uniform CPA examination given by the licensing authority of another
55	53		state if:
56	54		(1) the examination was prepared and graded by the
57	55		American Institute of Certified Public Accountants or, if doing so
58	56		would result in a greater degree of reciprocity with the
59	57		examination results of other states, the National Association of
60	58		State Boards of Accountancy;
61	59		(2) the credit is active in the other state; and
62	60		(3) at the time the credit was earned, the applicant
63	61		met the requirements in effect in the other state and the other
64	62		state's standards are equal to or higher than the standards
65	63		prescribed by this chapter or a rule adopted under this chapter.
66	64		SECTION 5. As soon as practicable after the effective date
67	65		of this Act, the Texas State Board of Public Accountancy shall adopt
68	66		rules as necessary to implement the changes in law made by this Act
69	67		to Chapter 901, Occupations Code.
70		-	SECTION 6. This Act takes effect ~~August~~ 1, ~~2026~~.
	68	+	SECTION 6. This Act takes effect September 1, 2025.