By: Perry, Bettencourt S.B. No. 262
A BILL TO BE ENTITLED
AN ACT
relating to eligibility requirements to practice public
accountancy.
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:
(A) 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, as determined by
board rule; or
(B) a baccalaureate degree with an accounting
concentration or equivalent courses that meet the education
requirements established under Section 901.254, 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 901.256, Occupations Code, is amended by
adding Subsection (a-1) to read as follows:
(a-1) To be eligible to receive a certificate with a
baccalaureate degree under Section 901.252(2)(B), a person must
complete two years of experience as determined by board rule.
SECTION 3. Section 901.258(a), Occupations Code, is amended
to read as follows:
(a) The board may accept the completion of the uniform CPA
examination given by the licensing authority of another state if:
(1) the examination was prepared and graded by the
American Institute of Certified Public Accountants or, if doing so
would result in a greater degree of reciprocity with the
examination results of other states, the National Association of
State Boards of Accountancy; and
(2) the applicant met the requirements in effect in
this state, as determined by board rule, at the time the credit was
earned.
SECTION 4. Section 901.312(a), Occupations Code, is amended
to read as follows:
(a) The board may accept the partial completion of the
uniform CPA examination given by the licensing authority of another
state if:
(1) the examination was prepared and graded by the
American Institute of Certified Public Accountants or, if doing so
would result in a greater degree of reciprocity with the
examination results of other states, the National Association of
State Boards of Accountancy;
(2) the credit is active in the other state; and
(3) at the time the credit was earned, the applicant
met the requirements in effect in the other state and the other
state's standards are equal to or higher than the standards
prescribed by this chapter or a rule adopted under this chapter.
SECTION 5. As soon as practicable after the effective date
of this Act, the Texas State Board of Public Accountancy shall adopt
rules as necessary to implement the changes in law made by this Act
to Chapter 901, Occupations Code.
SECTION 6. This Act takes effect August 1, 2026.