Texas 2025 - 89th Regular

Texas Senate Bill SB522 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Perry, et al. S.B. No. 522
2		-	(Button, et al.)
	1	+	By: Perry, Bettencourt S.B. No. 522
3	2
4	3
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7	6		A BILL TO BE ENTITLED
8	7		AN ACT
9	8		relating to the certification and regulation of certain
10	9		out-of-state certified public accountants.
11	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	11		SECTION 1. Section 901.259(a), Occupations Code, is amended
13	12		to read as follows:
14	13		(a) The board shall issue a certificate to a person who
15	14		holds a certificate or license issued by another state if the
16	15		person:
17	16		(1) satisfies at least one of the following:
18	17		(A) [holds a certificate or license as a
19	18		certified public accountant from a state that the National
20	19		Association of State Boards of Accountancy's National
21	20		Qualification Appraisal Service has verified as having education,
22	21		examination, and experience requirements for certification or
23	22		licensure that are comparable to or exceed the requirements for
24	23		licensure as a certified public accountant of The American
25	24		Institute of Certified Public Accountants/National Association of
26	25		State Boards of Accountancy Uniform Accountancy Act and the board
27	26		determines that the licensure requirements of that Act are
28	27		comparable to or exceed the licensure requirements of this chapter;
29	28		[(B) obtains from the National Association of
30	29		State Boards of Accountancy's National Qualification Appraisal
31	30		Service verification that the individual's education, examination,
32	31		and experience qualifications are comparable to or exceed the
33	32		requirements for licensure as a certified public accountant of The
34	33		American Institute of Certified Public Accountants/National
35	34		Association of State Boards of Accountancy Uniform Accountancy Act
36	35		and the board determines that the licensure requirements of that
37	36		Act are comparable to or exceed the licensure requirements of this
38	37		chapter;
39	38		[(C)] meets the requirements for issuance of a
40	39		certificate in this state other than the requirement providing the
41	40		grades necessary to pass the uniform CPA examination;
42	41		(B) [(D)] met the requirements in effect for
43	42		issuance of a certificate in this state on the date the person was
44	43		issued a certificate by the other state; or
45	44		(C) [(E)] has completed at least four years of
46	45		experience practicing public accountancy, if the experience:
47	46		(i) occurred after the person passed the
48	47		uniform CPA examination and within the 10 years preceding the date
49	48		of application; and
50	49		(ii) satisfies requirements established by
51	50		board rule; and
52	51		(2) has met the continuing professional education
53	52		requirements that apply to a license holder under this chapter for
54	53		the three-year period preceding the date of application.
55	54		SECTION 2. Section 901.462, Occupations Code, is amended by
56	55		amending Subsections (a) and (b) and adding Subsections (e) and (f)
57	56		to read as follows:
58	57		(a) An individual who holds an active [a] certificate or
59	58		license as a certified public accountant issued by another state
60	59		and whose principal place of business is not in this state may
61	60		exercise all the privileges of certificate and license holders of
62	61		this state without obtaining a certificate or license under this
63	62		chapter if the individual:
64	63		(1) has passed the uniform CPA examination;
65	64		(2) has completed:
66	65		(A) a baccalaureate degree with at least 150
67	66		semester hours and a concentration in accounting or equivalent
68	67		courses;
69	68		(B) a graduate degree with a concentration in
70	69		accounting or equivalent courses; or
71	70		(C) a baccalaureate degree with a concentration
72	71		in accounting or equivalent courses; and
73	72		(3) at the time the individual's certificate or
74	73		license was issued in the other state, had completed:
75	74		(A) at least one year of work experience, if
76	75		licensed under an educational pathway comparable to Subdivision
77	76		(2)(A) or (B); or
78	77		(B) at least two years of work experience, if
79	78		licensed under an educational pathway comparable to Subdivision
80	79		(2)(C) [(1) the National Association of State Boards of
81	80		Accountancy's National Qualification Appraisal Service has
82	81		verified that the other state has education, examination, and
83	82		experience requirements for certification or licensure that are
84	83		comparable to or exceed the requirements for licensure as a
85	84		certified public accountant of The American Institute of Certified
86	85		Public Accountants/National Association of State Boards of
87	86		Accountancy Uniform Accountancy Act and the board determines that
88	87		the licensure requirements of that Act are comparable to or exceed
89	88		the licensure requirements of this chapter; or
90	89		[(2) the individual obtains from the National
91	90		Association of State Boards of Accountancy's National
92	91		Qualification Appraisal Service verification that the individual's
93	92		education, examination, and experience qualifications are
94	93		comparable to or exceed the requirements for licensure as a
95	94		certified public accountant of The American Institute of Certified
96	95		Public Accountants/National Association of State Boards of
97	96		Accountancy Uniform Accountancy Act and the board determines that
98	97		the licensure requirements of that Act are comparable to or exceed
99	98		the licensure requirements of this chapter].
100	99		(b) An individual who meets the requirements of Subsection
101	100		(a) [(a)(1) or (2)] and who offers or renders professional services
102	101		in person or by mail, telephone, or electronic means may practice
103	102		public accountancy in this state without notice to the board.
104	103		(e) Notwithstanding any other law, the board may prohibit an
105	104		individual not licensed in this state from exercising the
106	105		privileges of certificate and license holders of this state if the
107	106		board determines the individual does not meet the requirements of
108	107		Subsection (a).
109	108		(f) An individual who on December 31, 2024, held a
110	109		certificate or license issued by another state and practiced under
111	110		a privilege of this section in this state may exercise all the
112	111		privileges of the holder of a certificate and license issued under
113	112		this chapter without obtaining a certificate or license in this
114	113		state. To the extent that the individual exercises privileges as
115	114		described by this subsection, the individual is subject to this
116	115		chapter.
117	116		SECTION 3. This Act takes effect immediately if it receives
118	117		a vote of two-thirds of all the members elected to each house, as
119	118		provided by Section 39, Article III, Texas Constitution. If this
120	119		Act does not receive the vote necessary for immediate effect, this
121	120		Act takes effect September 1, 2025.