Texas 2025 - 89th Regular

Texas House Bill HB1764 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	89R17103 BEE-F
2		-	By: Button, et al. H.B. No. 1764
3		-	Substitute the following for H.B. No. 1764:
4		-	By: Phelan C.S.H.B. No. 1764
5		-
6		-
	1	+	By: Button H.B. No. 1764
7	2
8	3
9	4		A BILL TO BE ENTITLED
10	5		AN ACT
11		-	relating to the ~~certification and regulation~~ of certain
12		-	~~out-of-state~~ certified public accountants.
	6	+	relating to the practice of accounting in this state by certain
	7	+	certified public accountants licensed in other states.
13	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14		-	SECTION 1. Section 901.259(a), Occupations Code, is amended
	9	+	SECTION 1. Section 901.462, Occupations Code, is amended by
	10	+	amending Subsection (a) and adding Subsections (a-1), (e), and (f)
15	11		to read as follows:
16		-	(a) The board shall issue a certificate to a person who
17		-	holds a certificate or license issued by another state if the
18		-	person:
19		-	(1) satisfies at least one of the following:
20		-	(A) [holds a certificate or license as a
21		-	certified public accountant from a state that the National
	12	+	(a) An individual who holds a certificate or license as a
	13	+	certified public accountant issued by another state and whose
	14	+	principal place of business is not in this state may exercise all
	15	+	the privileges of certificate and license holders of this state
	16	+	without obtaining a certificate or license under this chapter if:
	17	+	(1) the [National Association of State Boards of
	18	+	Accountancy's National Qualification Appraisal Service has
	19	+	verified that the other state has education, examination, and
	20	+	experience requirements for certification or licensure that are
	21	+	comparable to or exceed the requirements for licensure as a
	22	+	certified public accountant of The American Institute of Certified
	23	+	Public Accountants/National Association of State Boards of
	24	+	Accountancy Uniform Accountancy Act and the] board determines that
	25	+	the licensure requirements in the other state [of that Act] are
	26	+	comparable to or exceed the licensure requirements of this chapter;
	27	+	or
	28	+	(2) the individual:
	29	+	(A) is certified or licensed in the other state
	30	+	and is in good standing in the other state;
	31	+	(B) has passed the uniform CPA examination;
	32	+	(C) has completed:
	33	+	(i) a baccalaureate degree with at least
	34	+	150 semester hours with a concentration in accounting or equivalent
	35	+	courses;
	36	+	(ii) a graduate degree with a concentration
	37	+	in accounting or equivalent courses; or
	38	+	(iii) a baccalaureate degree with a
	39	+	concentration in accounting or equivalent courses; and
	40	+	(D) at the time the individual's certificate or
	41	+	license was issued, had:
	42	+	(i) not less than one year of work
	43	+	experience if licensed under an educational pathway comparable to
	44	+	Paragraph (C)(i) or (ii); or
	45	+	(ii) not less than two years of work
	46	+	experience if licensed under an educational pathway comparable to
	47	+	Paragraph (C)(iii).
	48	+	(a-1) In making a determination under Subsection (a)(1),
	49	+	the board may use the resources provided by the National
22	50		Association of State Boards of Accountancy's National
23		-	Qualification Appraisal Service has verified as having education,
24		-	examination, and experience requirements for certification or
25		-	licensure that are comparable to or exceed the requirements for
26		-	licensure as a certified public accountant of The American
27		-	Institute of Certified Public Accountants/National Association of
28		-	State Boards of Accountancy Uniform Accountancy Act and the board
29		-	determines that the licensure requirements of that Act are
30		-	comparable to or exceed the licensure requirements of this chapter;
31		-	[(B) obtains from the National Association of
	51	+	Qualification Appraisal Service, if the appraisal service has
	52	+	reviewed the education, examination, and experience requirements
	53	+	for certification or licensure in the other state and compared them
	54	+	to the requirements for licensure as a certified public accountant
	55	+	in this state.
	56	+	(e) Notwithstanding any other provision of law, the board
	57	+	may prohibit an individual not licensed in this state from
	58	+	exercising the privileges of certificate and license holders of
	59	+	this state if the board determines that the individual has not met
	60	+	the requirements provided under Subsection (a)(2).
	61	+	(f) An individual who is certified or licensed in another
	62	+	state as of January 1, 2025, maintains and exercises all the
	63	+	privileges of certificate and license holders of this state without
	64	+	obtaining a certificate or license of this state and shall be
	65	+	subject to the provisions [obtains from the National Association of
32	66		State Boards of Accountancy's National Qualification Appraisal
33	67		Service verification that the individual's education, examination,
34	68		and experience qualifications are comparable to or exceed the
35	69		requirements for licensure as a certified public accountant of The
36	70		American Institute of Certified Public Accountants/National
37	71		Association of State Boards of Accountancy Uniform Accountancy Act
38	72		and the board determines that the licensure requirements of that
39		-	Act are comparable to or exceed the licensure requirements of this
40		-	chapter;
41		-	[(C)] meets the requirements for issuance of a
42		-	certificate in this state other than the requirement providing the
43		-	grades necessary to pass the uniform CPA examination;
44		-	(B) [(D)] met the requirements in effect for
45		-	issuance of a certificate in this state on the date the person was
46		-	issued a certificate by the other state; or
47		-	(C) [(E)] has completed at least four years of
48		-	experience practicing public accountancy, if the experience:
49		-	(i) occurred after the person passed the
50		-	uniform CPA examination and within the 10 years preceding the date
51		-	of application; and
52		-	(ii) satisfies requirements established by
53		-	board rule; and
54		-	(2) has met the continuing professional education
55		-	requirements that apply to a license holder under this chapter for
56		-	the three-year period preceding the date of application.
57		-	SECTION 2. Section 901.462, Occupations Code, is amended by
58		-	amending Subsections (a) and (b) and adding Subsections (e) and (f)
59		-	to read as follows:
60		-	(a) An individual who holds an active [a] certificate or
61		-	license as a certified public accountant issued by another state
62		-	and whose principal place of business is not in this state may
63		-	exercise all the privileges of certificate and license holders of
64		-	this state without obtaining a certificate or license under this
65		-	chapter if the individual:
66		-	(1) has passed the uniform CPA examination;
67		-	(2) has completed:
68		-	(A) a baccalaureate degree with at least 150
69		-	semester hours and a concentration in accounting or equivalent
70		-	courses;
71		-	(B) a graduate degree with a concentration in
72		-	accounting or equivalent courses; or
73		-	(C) a baccalaureate degree with a concentration
74		-	in accounting or equivalent courses; and
75		-	(3) at the time the individual's certificate or
76		-	license was issued in the other state, had completed:
77		-	(A) at least one year of work experience, if
78		-	licensed under an educational pathway comparable to Subdivision
79		-	(2)(A) or (B); or
80		-	(B) at least two years of work experience, if
81		-	licensed under an educational pathway comparable to Subdivision
82		-	(2)(C) [(1) the National Association of State Boards of
83		-	Accountancy's National Qualification Appraisal Service has
84		-	verified that the other state has education, examination, and
85		-	experience requirements for certification or licensure that are
86		-	comparable to or exceed the requirements for licensure as a
87		-	certified public accountant of The American Institute of Certified
88		-	Public Accountants/National Association of State Boards of
89		-	Accountancy Uniform Accountancy Act and the board determines that
90		-	the licensure requirements of that Act are comparable to or exceed
91		-	the licensure requirements of this chapter; or
92		-	[(2) the individual obtains from the National
93		-	Association of State Boards of Accountancy's National
94		-	Qualification Appraisal Service verification that the individual's
95		-	education, examination, and experience qualifications are
96		-	comparable to or exceed the requirements for licensure as a
97		-	certified public accountant of The American Institute of Certified
98		-	Public Accountants/National Association of State Boards of
99		-	Accountancy Uniform Accountancy Act and the board determines that
100		-	the licensure requirements of that Act are comparable to or exceed
101		-	the licensure requirements of this chapter].
102		-	(b) An individual who meets the requirements of Subsection
103		-	(a) [(a)(1) or (2)] and who offers or renders professional services
104		-	in person or by mail, telephone, or electronic means may practice
105		-	public accountancy in this state without notice to the board.
106		-	(e) Notwithstanding any other law, the board may prohibit an
107		-	individual not licensed in this state from exercising the
108		-	privileges of certificate and license holders of this state if the
109		-	board determines the individual does not meet the requirements of
110		-	Subsection (a).
111		-	(f) An individual who on December 31, 2024, held a
112		-	certificate or license issued by another state and practiced under
113		-	a privilege of this section in this state may exercise all the
114		-	privileges of the holder of a certificate and license issued under
115		-	this chapter without obtaining a certificate or license in this
116		-	state. To the extent that the individual exercises privileges as
117		-	described by this subsection, the individual is subject to this
	73	+	Act are comparable to or exceed the licensure requirements] of this
118	74		chapter.
119		-	SECTION 3. This Act takes effect immediately if it receives
120		-	a vote of two-thirds of all the members elected to each house, as
121		-	provided by Section 39, Article III, Texas Constitution. If this
122		-	Act does not receive the vote necessary for immediate effect, this
123		-	Act takes effect September 1, 2025.
	75	+	SECTION 2. This Act takes effect September 1, 2025.