reglab/housing_qa huggingface dataset:
TX Occ Code § 901.257 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.257. Oath and Certificate Fee

Sec. 901.257.  OATH AND CERTIFICATE FEE.  Before the board issues a certificate to a person, the person must:(1)  take an oath, administered by a board member or by another person authorized to administer oaths, to support:(A)  the constitution and laws of this state and the United States;  and(B)  the board's rules;  and(2)  pay a fee for the certificate in an amount set by board rule not to exceed $50.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.258 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.258. Transfer of Complete Examination Credit Between States

Sec. 901.258.  TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.  (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 at the time the credit was earned.(b)  The board may transfer to the licensing authority of another state active credits earned as a result of completing the uniform CPA examination in this state.(c)  The board by rule shall establish:(1)  a fee in an amount not to exceed $100 to receive credits from another licensing authority;  and(2)  a fee in an amount not to exceed $50 to transfer credits to another licensing authority.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.259 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.259. Certification Based on Reciprocity

Sec. 901.259.  CERTIFICATION BASED ON RECIPROCITY.  (a)  The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person:(1)  satisfies at least one of the following:(A)  holds a certificate or license as a certified public accountant from a state that the National Association of State Boards of Accountancy's National Qualification Appraisal Service has verified as having education, examination, and experience requirements for certification or licensure that are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;(B)  obtains from the National Association of State Boards of Accountancy's National Qualification Appraisal Service verification that the individual's education, examination, and experience qualifications are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;(C)  meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination;(D)   met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state;  or(E)   has completed at least four years of experience practicing public accountancy, if the experience:(i)  occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application;  and(ii)  satisfies requirements established by board rule;  and(2)   has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application.(b)  The board shall issue a certificate by reciprocity to the extent required by a United States treaty.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, eff. Sept. 1, 2001.|
TX Occ Code § 901.260 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.260. Certificate Based on Foreign Credentials

Sec. 901.260.  CERTIFICATE BASED ON FOREIGN CREDENTIALS.  (a)  The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:(1)  the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction's comparable credential;(2)  the foreign credential:(A)  entitles the holder to issue reports on financial statements;(B)  was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction;  and(C)  has not expired or been revoked, suspended, limited, or probated;  and(3)  the applicant:(A)  received the credential based on education and examination requirements that are comparable to or exceed those in effect in this state on the date that the foreign credential was granted;(B)  satisfied one of the following:(i)  completed an experience requirement in the jurisdiction that granted the foreign credential that is comparable to or exceeds the experience requirements established under this chapter;(ii)  completed at least four years of professional accounting experience in this state;  or(iii)  within the 10 years preceding the date of the application, has met equivalent requirements prescribed by board rule;(C)  passed a uniform qualifying examination acceptable to the board covering national standards;  and(D)  passed an examination acceptable to the board covering the laws, rules, and code of ethical conduct in effect in this state.(b)  An applicant for a certificate under Subsection (a) must list in the application each jurisdiction, foreign and domestic, in which the applicant has applied for or holds a credential to practice public accountancy.  Each holder of a certificate issued under Subsection (a) shall notify the board in writing of the issuance, denial, revocation, suspension, limitation, or probation of a credential or the commencement of a disciplinary or enforcement action by any jurisdiction not later than the 30th day after the effective date of that action.(c)  The board's determination of whether a foreign credential is substantially equivalent to a certificate issued under this chapter is not subject to judicial review.|Added by Acts 2001, 77th Leg., ch. 1497, Sec. 17, eff. Sept. 1, 2001.|
TX Occ Code § 901.301 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.301. Administration; Board Rules

Sec. 901.301.  ADMINISTRATION;  BOARD RULES.  (a)  The board shall conduct or contract with another person to conduct uniform CPA examinations administered under this chapter.(b)  The board by rule may establish the:(1)  manner in which a person may apply for the examination;(2)  time, date, and place for the examination;(3)  manner in which the examination is conducted;  and(4)  manner in which a person's examination score is reported to the person.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 1, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 18, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(a), eff. Sept. 1, 2003.|
TX Occ Code § 901.302 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.302. Application of Intent

Sec. 901.302.  APPLICATION OF INTENT.  (a)  The board may establish an application of intent for a person pursuing a certificate.(b)  The board shall maintain an application of intent filed under this section as an active application until the second anniversary of the date the application is filed.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.303 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.303. Filing Fee

Sec. 901.303.  FILING FEE.  The board by rule may set a filing fee in an amount not to exceed $100 to be paid by an applicant at the time the applicant files an initial application to take the uniform CPA examination.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.304 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.304. Examination Fee

Sec. 901.304.  EXAMINATION FEE.  (a)  For each examination or reexamination, the board by rule shall apportion an amount of the total examination fee among the parts of the examination that an applicant is eligible to take on a particular examination date.  For each examination or reexamination, the board shall collect a fee set by board rule not to exceed the cost of administering the examination.(b)  Repealed by Acts 2003, 78th Leg., ch. 525, Sec. 28.(c)  The board by rule may provide for a refund of the examination fee paid by an applicant who:(1)  fails to attend the examination;  and(2)  presents the board with a satisfactory reason for that failure.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 2, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 19, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 525, Sec. 16, 28, eff. Sept. 1, 2003;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(b), eff. Sept. 1, 2003.|
TX Occ Code § 901.305 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.305. Frequency of Examination

Sec. 901.305.  FREQUENCY OF EXAMINATION.  A uniform CPA examination shall be administered under this chapter as often as necessary but at least once each year.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 3, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 20, eff. Sept. 1, 2001.|
TX Occ Code § 901.306 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.306. Content and Security of Examination

Sec. 901.306.  CONTENT AND SECURITY OF EXAMINATION.  (a)  The board may use or require the use of all or part of the uniform CPA examination and any related service available from:(1)  the American Institute of Certified Public Accountants;  or(2)  the National Association of State Boards of Accountancy.(b)  The examination must test the person's knowledge of accounting, auditing, and any other subject the board determines is appropriate.(c)  If the examination is secured by the preparer, the board may not release a copy of any question or answer to any person.(d)  The board by rule may adopt a system to maintain the security and integrity of the examination process.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 4, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 21, eff. Sept. 1, 2001.|
TX Occ Code § 901.307 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.307. Grading Examination

Sec. 901.307.  GRADING EXAMINATION.  (a)  The board by rule shall:(1)  adopt a method for grading the examination;  and(2)  establish the criteria for passing the examination.(b)  Rules adopted under this section must, to the extent possible, be uniform with those of other states.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 5, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 22, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(c), eff. Sept. 1, 2003.|
TX Occ Code § 901.308 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.308. Examination Results

Sec. 901.308.  EXAMINATION RESULTS.  (a)  The board shall send to each examinee the examinee's results not later than the 30th day after the date the board receives the results.(b)  The board may withhold delivery of the examination results if:(1)  board action is pending;  and(2)  the examinee is precluded from receiving the results until the action is resolved.(c)  If the notice of the examination results graded or reviewed by a national testing service will be delayed for more than 120 days after the examination date, the board shall notify the examinee of the reason for the delay before the 120th day.(d)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 36, Sec. 4(2), eff. September 1, 2013.(e)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 36, Sec. 4(2), eff. September 1, 2013.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 6, eff. Sept. 1, 2001.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 36 (S.B. 228), Sec. 4(2), eff. September 1, 2013.|
TX Occ Code § 901.309 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.309. Reexamination

Sec. 901.309.  REEXAMINATION.  A person who fails all or part of an examination may apply for a subsequent examination, subject to the board's satisfaction that the person meets the requirements of this chapter relating to the person's background investigation and education.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 9, eff. September 1, 2019.|
TX Occ Code § 901.310 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.310. Conditional Examination Credit

Sec. 901.310.  CONDITIONAL EXAMINATION CREDIT.  (a)  The board by rule shall award conditional credit to a person who:(1)  passes two or more subjects in a single examination;(2)  takes each part of the examination the person is eligible to take;  and(3)  attains a minimum grade of 50 percent on each part of the examination the person does not pass.(b)  The board shall award credit to a person who attains a passing score on a subsequent examination if the person:(1)  takes each part of the examination the person is eligible to take;  and(2)  attains a minimum grade of 50 percent on each part of the examination that the person does not pass.(c)  The board shall consider a person to have passed an examination if the person receives credit for each subject by receiving conditional credit after September 1, 1989, and passing the remaining subjects within the six consecutive examinations following the examination for which the person receives conditional credit.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.311 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.311. Restructure of Examination

Sec. 901.311.  RESTRUCTURE OF EXAMINATION.  If the uniform CPA examination is restructured, the board by rule shall determine the manner in which credit for a subject is integrated into the new structure.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.312 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter G. Uniform Cpa Examination|Section 901.312. Transfer of Partial Examination Credit Between States

Sec. 901.312.  TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.  (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.(b)  The board may transfer to the licensing authority of another state active credits earned as a result of partially completing the uniform CPA examination in this state.(c)  The board by rule shall establish:(1)  a fee in an amount not to exceed $100 to receive credits from another licensing authority;  and(2)  a fee in an amount not to exceed $50 to transfer credits to another licensing authority.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.351 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter H. Firm License Requirements|Section 901.351. Firm License Required

Sec. 901.351.  FIRM LICENSE REQUIRED.  (a)  A firm may not provide attest services or use the title "CPA's," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or a variation of one of those titles unless the firm holds a firm license issued under this subchapter or practices in this state under a privilege under Section 901.461.(a-1)  A firm is required to hold a firm license under this subchapter if the firm establishes or maintains an office in this state.(b)  The board shall grant or renew a firm license to practice as a certified public accountancy firm to:(1)  a firm that applies and demonstrates the necessary qualifications in accordance with this subchapter; or(2)  a firm originally licensed as a certified public accountancy firm in another state that demonstrates the necessary qualifications in accordance with this subchapter.(c)  A firm license issued under Subsection (b)(2) is automatically revoked and may not be renewed if the firm does not maintain a license as a certified public accountancy firm in the other state.(d)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.(e)  The board by rule shall specify:(1)  the form of the application for a firm license;(2)  the fee for an original or renewal firm license, which may be based on the number of owners, members, partners, shareholders, or employee license holders in this state, not to exceed $25 for each of those persons;(3)  the term of a firm license; and(4)  the requirements for renewal of a firm license.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 3, eff. September 1, 2007.Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 10, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.|
TX Occ Code § 901.352 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter H. Firm License Requirements|Section 901.352. Application for Firm License or Registration

Sec. 901.352.  APPLICATION FOR FIRM LICENSE OR REGISTRATION.  (a)  An applicant for a firm license or registration must provide the board with satisfactory evidence of eligibility for a firm license or registration.(b)  The board may examine an application and may refuse to issue a firm license or register an applicant who does not meet the standards imposed under this chapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.|
TX Occ Code § 901.353 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter H. Firm License Requirements|Section 901.353. Resident Manager

Sec. 901.353.  RESIDENT MANAGER.  (a)  An office established or maintained in this state by a firm of certified public accountants, a firm of public accountants, or a person described by Section 901.355 must designate a resident manager who is responsible for the license of the firm or person, as applicable.  The resident manager must be:(1)  an owner, member, partner, shareholder, or employee of the firm or person that occupies the office; and(2)  licensed under this chapter.(b)  A resident manager may serve in that capacity in only one office at a time except as authorized by board rule.  The board by rule may establish a registration procedure under which a person may serve as resident manager of more than one office at a time.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 11, eff. September 1, 2019.|
TX Occ Code § 901.355 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter H. Firm License Requirements|Section 901.355. Registration for Certain Foreign Applicants

Sec. 901.355.  REGISTRATION FOR CERTAIN FOREIGN APPLICANTS.  (a)  The holder of a certificate, license, or degree authorizing the person to practice public accountancy in a foreign country may register with the board as the holder of a certificate, license, or degree issued by the foreign country, if the board determines that the standards under which the applicant was certified or otherwise authorized to practice public accountancy were at least as high as the standards of this state at the time that authority was granted.(b)  To register with the board under this section, the person must pay:(1)  the fee for issuance of a license as provided by Section 901.154;  and(2)  a processing fee in an amount set by the board not to exceed $250.(c)  A person registered under this section may renew the registration in the manner provided for renewal of a license under Subchapter I.(d)  A person's registration under this section is automatically revoked and may not be renewed if the person does not maintain the authority to practice public accountancy in the other country.  The board shall adopt rules to ensure that the person maintains that authority.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.|