reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 509 - RULEMAKING PROCEDURES › Section 509.6 - Rulemaking Procedures

Current through Reg. 49, No. 28; July 12, 2024
(a) Notice of a
				proposed new rule or amendment of any existing rule shall be made in accordance
				with the provisions of §2001.023 and §2001.024 of the Administrative
				Procedure Act.
(b) A request for a
				public hearing to provide comments on a proposed new rule or amendment to an
				existing rule must be received in the offices of the board no later than 5:00
				p.m. of the thirtieth calendar day prior to the board meeting scheduled to
				consider the adoption of the proposed rule unless the board announces a
				different filing date.
(c) A person
				wishing to testify at a public hearing to provide comments on a proposed new
				rule or amendment to an existing rule must file a written copy of the proposed
				testimony in the offices of the board by no later than 5:00 p.m. of the fifth
				calendar day prior to the public hearing unless the board announces a different
				filing date.
(d) The board's policy
				is to promote a public rulemaking process but the board may employ negotiated
				rulemaking pursuant to the Negotiated Rulemaking Act when
				appropriate.
(e) The executive
				director shall designate a board employee as the board's negotiated rulemaking
				director to implement the provisions of the Negotiated Rulemaking Act, Chapter
				2008 of the Texas Government Code, and perform the following functions:
(1) maintain necessary agency records of
				negotiated rulemaking procedures while maintaining the confidentiality of
				participants;
(2) establish a
				method of choosing conveners and facilitators as defined by the Negotiated
				Rulemaking Act, Chapter 2008 of the Texas Government Code;
(3) establish a method of convening
				negotiated rules committees;
(4)
				provide information about the negotiated rulemaking process to agency
				employees, potential users, and users of the negotiated rulemaking
				program;
(5) arrange training or
				education necessary to implement the negotiated rulemaking process;
				and
(6) establish a system to
				evaluate the negotiated rulemaking program, conveners, facilitators, and
				committees.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter A - GENERAL INFORMATION › Section 511.11 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
(a) Wherever the
				  term "examination" or "exam" appears in this chapter, reference is made to the
				  Uniform Certified Public Accountant Examination (UCPAE) prepared and graded by
				  the American Institute of Certified Public Accountants (AICPA).
(b) An "applicant" means an individual
				  attempting to complete an examination prepared and graded by the AICPA,
				  including, but not limited to, the UCPAE.
(c) The following acronyms, when used in this
				  chapter, shall have the following meanings:
(1) "Act" means the Public Accountancy Act,
				  Chapter 901, Occupations Code;
(2)
				  "NASBA" means the National Association of State Boards of Public
				  Accountancy.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter B - CERTIFICATION BY EXAMINATION › Section 511.21 - Examination Application

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  application to take the UCPAE shall be made on forms prescribed by the board
				  and shall also be in compliance with board rules and with all applicable
				  laws.
(b) Each applicant shall
				  submit to the Texas Department of Public Safety a complete and legible set of
				  fingerprints from a vendor approved by the Texas Department of Public Safety in
				  conjunction with the application for the purpose of obtaining criminal history
				  record information.
(c) An
				  applicant must sign a statement on the application that states that if the
				  applicant's examination is lost, the limit of liability for which the board may
				  be held responsible will be the amount of the exam fee collected by
				  NASBA.
(d) Each applicant for the
				  UCPAE must pay an eligibility fee for each section for which the applicant
				  requests to take in accordance with §
										521.14
				  of this title (relating to Eligibility Fee). Application forms not accompanied
				  by the proper fee or required documents shall not be considered complete. The
				  withholding of information, a misrepresentation, or any untrue statement on the
				  application or supplemental documents will be cause for rejection of the
				  application.
(e) Each application
				  must be verified to show that the applicant remains qualified in all respects
				  to take the examination.
(f) The
				  board shall evaluate each examination application and establish dates of
				  eligibility for each approved application, which will be used by the testing
				  vendor or other organization to schedule and test an applicant.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter B - CERTIFICATION BY EXAMINATION › Section 511.22 - Initial Filing of the Application of Intent

Current through Reg. 49, No. 28; July 12, 2024
(a) The initial filing of the application of
				  intent shall be made on forms prescribed by the board and shall also be in
				  compliance with board rules and with all applicable laws. The application of
				  intent may be submitted at any time and will be used to determine compliance
				  and eligibility for an applicant to take the UCPAE. The application of intent
				  will remain active until:
(1) an applicant
				  takes at least one section of the UCPAE within two years from the date of
				  submission of the application; or
(2) the second anniversary of the submission
				  of the application has lapsed.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter B - CERTIFICATION BY EXAMINATION › Section 511.26 - Applications under Prior Acts

Current through Reg. 49, No. 28; July 12, 2024
An applicant who applies and is approved for the
					 examination under a prior Act shall continue to be eligible to take the
					 examination. The applicant may re-qualify to another education requirement of
					 the Act under which the applicant qualified, or may re-qualify to the education
					 of the current Act, but the applicant shall not rescind this
					 action.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter B - CERTIFICATION BY EXAMINATION › Section 511.27 - Evidence from Foreign Residents of a Lack of a History of Dishonest or Felonious Acts

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  who at the time of the filing of an application of intent resides outside of
				  the United States or its territories, or has so resided for any portion of the
				  two years immediately preceding the filing shall, in order for the board to be
				  aware of any criminal activity that might be relevant to the applicant's
				  qualifications to take the UCPAE, provide a document from the law enforcement
				  agency of that country or territory certifying a lack of a history of dishonest
				  or felonious acts. The certification shall be issued and sealed by an official
				  of the country or territory of the residence of the applicant .
(b) An applicant who is a citizen of the
				  United States and who participates in a study abroad program as a part of their
				  course of study through a U.S. educational institution is not required to
				  provide evidence of a lack of a history of dishonest or felonious acts from a
				  law enforcement agency from the country where the study abroad
				  occurred.
(c) An applicant is
				  permitted to visit their official country of residence for a period of time
				  allowable under their official Visa and will not be required to provide a
				  subsequent certificate evidencing a lack of a history of dishonest or felonious
				  acts from a law enforcement agency .
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter B - CERTIFICATION BY EXAMINATION › Section 511.29 - Examination Applicant Data

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The board shall provide applicant data to NASBA for the sole and specific
				  purpose of maintaining the national applicant database of individuals eligible
				  for the UCPAE.
(b) In compliance
				  with §
										901.160(c)(1)
				  of the Act (relating to Availability and Confidentiality of Certain Board
				  Files), the board shall obtain authorization from the applicant for the sharing
				  of data with NASBA.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.51 - Educational Definitions

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  following words and terms extracted from rules promulgated by the Texas Higher
				  Education Coordinating Board, shall have the following meanings for this
				  chapter, unless the context clearly indicates otherwise.
(1) "Accelerated courses" means courses
				  delivered in shortened semesters which are expected to have the same number of
				  contact hours and the same requirement for out-of-class learning as courses
				  taught in a normal semester.
(2)
				  "Contact hour" means a time unit of instruction used by institutions of higher
				  education consisting of 60 minutes, of which 50 minutes must be direct
				  instruction.
(3)
				  "Non-traditionally-delivered course" means a course that is offered in a
				  non-traditional way and does not meet the definition of contact
				  hours.
(4) "Semester" means and
				  normally shall include 15 weeks for instruction and one week for final
				  examination or a total of 16 weeks instruction and examination
				  combined.
(5) "Semester credit
				  hour" means a unit of measure of instruction consisting of 60 minutes, of which
				  50 minutes must be direct instruction, over a 15-week period in a semester
				  system or a 10-week period in a quarter system.
(6) "Traditionally-delivered three
				  semester-credit-hour course" or "traditional course" means a course containing
				  15 weeks of instruction (45 contact hours) plus a week for final examinations
				  so that such a course contains 45-48 contact hours depending on whether there
				  is a final exam.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.52 - Recognized Institutions of Higher Education

Current through Reg. 49, No. 28; July 12, 2024
(a) The board
				  recognizes institutions of higher education that offer a baccalaureate or
				  higher degree, that either:
(1) are accredited
				  by one of the following organizations:
(A)
				  Middle States Commission on Higher Education (MSCHE);
(B) Northwest Commission on Colleges and
				  Universities (NWCCU);
(C) Higher
				  Learning Commission (HLC);
(D) New
				  England Commission of Higher Education (NECHE);
(E) Southern Association of Colleges and
				  Schools, Commission on Colleges (SACS); and
(F) WASC Senior College and University
				  Commission; or
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.53 - Evaluation of International Education Documents

Current through Reg. 49, No. 28; July 12, 2024
(a) It
				  is the responsibility of the board to confirm that education obtained at
				  colleges and universities outside of the United States (international
				  education) is equivalent to education earned at board-recognized institutions
				  of higher education in the U.S.
(b)
				  The board shall use, at the expense of the applicant, the services of the
				  University of Texas at Austin, Graduate and International Admissions Center, to
				  validate, review, and evaluate international education documents submitted by
				  an applicant to determine if the courses taken and degrees earned are
				  substantially equivalent to those offered by the board-recognized institutions
				  of higher education located in the U.S. The evaluation shall provide the
				  following information to the board:
(1)
				  Degrees earned by the applicant that are substantially equivalent to those
				  conferred by a board-recognized institution of higher education in the U.S.
				  that meets §
											511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education);
(2) The total number of semester hours or
				  quarter hour equivalents earned that are substantially equivalent to those
				  earned at U.S. institutions of higher education and that meet §
											511.59 of this chapter (relating
				  to Definition of 120 Semester Hours to take the UCPAE);
(3) The total number of semester hours or
				  quarter hour equivalents earned in accounting coursework that meets §
											511.57 of this chapter (relating
				  to Qualified Accounting Courses to take the UCPAE) or §
											511.60 of this chapter (relating
				  to Qualified Accounting Courses Prior to January 1, 2024 to take the
				  UCPAE);
(4) An analysis of the
				  title and content of courses taken that are substantially equivalent to courses
				  listed in §
											511.57 or §
											511.60 of this chapter;
				  and
(5) The total number of
				  semester hours or quarter hour equivalents earned in business coursework that
				  meets §
											511.58 of this chapter (relating
				  to Definitions of Related Business Subjects to take the UCPAE).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.56 - Educational Qualifications under the Act to take the UCPAE

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  for the UCPAE under the current Act shall meet the following educational
				  requirements at the time of filing the initial application to take the
				  examination and in order to qualify to take the examination:
(1) hold a baccalaureate or graduate degree
				  conferred by an institution of higher education as defined by §
											511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education) recognized by the board;
				  and
(2) complete no fewer than 120
				  semester hours or quarter-hour equivalents of courses, as defined by §
											511.59 of this chapter (relating
				  to Definition of 120 Semester Hours to take the UCPAE) and consisting of:
(A) no fewer than 21 semester hours or
				  quarter-hour equivalents of upper level accounting courses as defined by §
												511.57 of this chapter (relating
				  to Qualified Accounting Courses to take the UCPAE) or §
												511.60 of this chapter (relating
				  to Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE);
				  and
(B) no fewer than 24 semester
				  hours or quarter-hour equivalents of upper level related business courses, as
				  defined by §
												511.58 of this chapter (relating
				  to Definitions of Related Business Subjects to take the UCPAE).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.57 - Qualified Accounting Courses to take the UCPAE

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant shall meet the board's
				  accounting course requirements in one of the following ways:
(1) Hold a baccalaureate or higher degree
				  from a board-recognized institution of higher education as defined by §
											511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education) and present official
				  transcript(s) from board-recognized institution(s) that show degree credit for
				  no fewer than 21 semester credit hours of upper division accounting courses as
				  defined in subsections (e), (f) and (g) of this section; or
(2) Hold a baccalaureate or higher degree
				  from a board-recognized institution of higher education as defined by §
											511.52 of this chapter, and after
				  obtaining the degree, complete the requisite 21 semester credit hours of upper
				  division accounting courses, as defined in subsections (e), (f) and (g) of this
				  section, from four-year degree granting institutions, or accredited community
				  colleges, provided that all such institutions are recognized by the board as
				  defined by §
											511.52 or §
											511.54 of this chapter (relating
				  to Recognized Texas Community Colleges).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.58 - Definitions of Related Business Subjects to take the UCPAE

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Related business courses are those business courses that a board recognized
				  institution of higher education accepts for a business baccalaureate or higher
				  degree by that educational institution.
(b) An individual who holds a baccalaureate
				  or higher degree from a recognized educational institution as defined by §
										511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education) may take related business
				  courses from four-year degree granting institutions, or recognized community
				  colleges, provided that all such institutions are recognized by the board as
				  defined by §
										511.52 or §
										511.54 of this chapter (relating
				  to Recognized Texas Community Colleges). Related business courses taken at a
				  recognized community college are only the courses that the board has reviewed
				  and approved to meet this section.
(c) The board will accept no fewer than 24
				  semester credit hours of upper level courses (for the purposes of this
				  subsection, economics and statistics at any college level will count as upper
				  division courses) as related business subjects (without repeat), taken at a
				  recognized educational institution shown on official transcripts or accepted by
				  a recognized educational institution for purposes of obtaining a baccalaureate
				  degree or its equivalent, in the following areas.
(1) No more than 6 credit semester hours
				  taken in any of the following subject areas may be used to meet the minimum
				  hour requirement:
(A) business law, including
				  study of the Uniform Commercial Code;
(B) economics;
(C) management;
(D) marketing;
(E) business communications;
(F) statistics and quantitative
				  methods;
(G) information systems or
				  technology; and
(H) other areas
				  related to accounting.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.59 - Definition of 120 Semester Hours to take the UCPAE

Current through Reg. 49, No. 28; July 12, 2024
(a) To
				  be eligible to take the UCPAE, an applicant must hold at a minimum a
				  baccalaureate degree, conferred by a board-recognized institution of higher
				  education as defined by §
										511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education), and have completed the
				  board-recognized coursework identified in this section:
(1) no fewer than 21 semester hours or
				  quarter-hour equivalents of upper level accounting courses as defined by §
											511.57 of this chapter (relating
				  to Qualified Accounting Courses) or §
											511.60 of this chapter (relating
				  to Qualified Accounting Courses Prior to January 1, 2024 to take the
				  UCPAE);
(2) no fewer than 24
				  semester hours or quarter-hour equivalents of upper level related business
				  courses, as defined by §
											511.58 of this chapter (relating
				  to Definitions of Related Business Subjects to take the UCPAE); and
(3) academic coursework at an institution of
				  higher education as defined by §
											511.52 of this chapter, when
				  combined with paragraphs (1) and (2) of this subsection meets or exceeds 120
				  semester hours.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.60 - Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant shall meet the board's
				  accounting course requirements in one of the following ways:
(1) Hold a baccalaureate or higher degree
				  from a board-recognized institution of higher education as defined by §
											511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education) and present valid transcript(s)
				  from board-recognized institution(s) that show degree credit for no fewer than
				  21 semester credit hours of upper division accounting courses as defined in
				  subsection (e) of this section; or
(2) Hold a baccalaureate or higher degree
				  from a board-recognized institution of higher education as defined by §
											511.52 of this chapter, and after
				  obtaining the degree, complete the requisite 21 semester credit hours of upper
				  division accounting courses, as defined in subsection (e) of this section, from
				  four-year degree granting institutions, or accredited community colleges,
				  provided that all such institutions are recognized by the board as defined by
				  §
											511.52 of this chapter, and that
				  the accounting programs offered at the community colleges are reviewed and
				  accepted by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.70 - Grounds for Disciplinary Action of Applicants

Current through Reg. 49, No. 28; July 12, 2024
(a) The board may discipline an applicant for
				  any grounds specified in §901.503 Act (relating to Board Action Involving
				  Applicant). Such grounds include but are not limited to the conduct described
				  in subsections (b) - (e) of this section.
(b) The board may discipline an applicant for
				  making a false, fraudulent or materially misleading statement or a material
				  omission on, or in connection with, any application for evaluation, examination
				  or to become a CPA of this state. The withdrawal of any application shall not
				  deprive the board of its authority to take action against an
				  applicant.
(c) The board may
				  discipline an applicant for failing to comply with written guidelines for
				  appropriate conduct by an applicant during the examination or oral guidance by
				  a testing center administrator at any examination location.
(d) The board may discipline an applicant for
				  cheating, subverting, attempting to subvert, aiding, abetting or conspiring to
				  cheat on the UCPAE at any location within the state where the examination is
				  given, or where a Texas applicant is taking the UCPAE at a location outside of
				  the state. The voluntary departure or expulsion from an examination shall not
				  deprive the board of its authority to take action against an
				  applicant.
(e) Cheating,
				  subverting, attempting to subvert, aiding, abetting or conspiring to cheat on
				  the UCPAE includes, but is not limited to, engaging in, soliciting, or
				  procuring any of the following:
(1) any
				  communication between an applicant and anyone other than a proctor or exam
				  administrator while the examination is in progress;
(2) any communication between an applicant
				  and anyone at any time concerning the content of the examination including, but
				  not limited to, any exam question or answer, unless the examination has been
				  publicly released by the preparer of the examination;
(3) taking by another person all or any part
				  of the examination on behalf of an applicant;
(4) possession or use at any time during the
				  examination or while an applicant is in the examination testing center of any
				  device, material, or document that is not expressly authorized for use by
				  examinees during the examination, including, but not limited to, notes, crib
				  sheets, books, recording and electronic devices; or
(5) using or referring to any device,
				  material, recording or document that is not expressly authorized for use by an
				  applicant at any time after the commencement of the examination and prior to
				  the conclusion of the examination, to include all breaks during the
				  examination.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.72 - Uniform Examination

Current through Reg. 49, No. 28; July 12, 2024
(a) The board shall
				  contract with NASBA for the administration of the UCPAE, in conjunction with
				  the AICPA and a test vendor. The examination shall be offered as determined by
				  the AICPA, NASBA, and the testing vendor. The examination may be offered at the
				  following locations provided they are secure, approved and monitored by the
				  board or its designee and the testing vendor:
(1) at the board's office; and
(2) at testing facilities established by
				  NASBA and the testing vendor.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.73 - Notice to Applicant to Schedule Taking a CPA Exam Section

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective
				  January 1, 2024, and upon approval of the eligibility application, the board
				  shall inform an examination applicant that they have 180 days from the date of
				  approval in which to take a section of the UCPAE.
(b) An applicant is required to pay an
				  examination fee to NASBA for the examination section for which the applicant
				  has applied.
(c) After payment of
				  the examination fee, an applicant is required to schedule with the test vendor
				  to take the section at a board-approved location.
(d) An applicant who fails to pay the
				  required examination fee to NASBA or fails to take a section of the UCPAE
				  within the 180-day eligibility period must reapply to the board and pay the
				  required fees to establish a new eligibility period.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.76 - Examination Refund Policy

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The eligibility fee paid to the board is not refundable or
				  transferable.
(b) The board, on
				  behalf of an applicant, may request a refund of a portion of the examination
				  fee paid to NASBA for scheduling a section of the UCPAE. The portion of the
				  examination fee that is eligible for a refund is the fee paid for computer seat
				  time and exam grading. NASBA may withhold a charge for refund processing.
				  Examination fee refunds are subject to the following conditions:
(1) An applicant because of extreme hardship
				  is precluded from scheduling or taking the section of the UCPAE. Extreme
				  hardship is defined as a serious illness of an applicant or member of the
				  immediate family or death of an immediate family member. Immediate family
				  member is a spouse, child, sibling or parent. Any other extreme hardship
				  situation will be reviewed on a case-by-case basis by the board.
(2) A request for refund based on extreme
				  hardship must be in writing. Documentation of the extreme hardship that
				  precluded an applicant from scheduling or taking the examination must be
				  received by the board not later than 30 days after the applicant's eligibility
				  to take the section of the examination expires.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.77 - Scoring

Current through Reg. 49, No. 28; July 12, 2024
(a) Scoring of the
				  UCPAE shall be performed by the AICPA, subject to the approval of the board. An
				  applicant must earn a minimum passing score established through a
				  psychometrically acceptable standard-setting procedure approved by the board.
				  The minimum score is 75. The board shall establish a method for accurately
				  tracking and recording an applicant's score. An applicant will be notified of
				  the score no later than the 30th day after the day on which the board receives
				  the applicant's score from NASBA, unless board action is pending; in which
				  case, the applicant is precluded from receiving the UCPAE score until the board
				  action is resolved. In no event will any information concerning the applicant's
				  performance on the UCPAE be released to anyone other than the applicant unless
				  the applicant has delivered written authorization to the board.
(b) An applicant may request a score review
				  of the UCPAE results from the most recent testing quarter established by the
				  AICPA and shall pay the fee associated with the score review.
(c) Applicants are advised ahead of time that
				  fewer than 1% of all requested score reviews, since the inception of the UCPAE
				  computer-based testing, have resulted in a change to a score.
(d) The UCPAE results are subject to routine
				  quality controls and are scored twice by the AICPA before scores are released
				  to the board. The score review is a verification that the approved answer key
				  was applied correctly to the UCPAE section and that the written communications
				  questions were scored. The score review is not:
(1) A regrading of the UCPAE
				  section;
(2) An opportunity to find
				  additional points;
(3) An
				  opportunity to review content; or
(4) An opportunity to have an alternate
				  response considered.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.80 - Granting of Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) The board shall
				  grant credit to an applicant for the satisfactory completion of a section of
				  the UCPAE provided the applicant earns a passing score on the section as
				  determined by board rule. The credit shall be valid for 30 months from the
				  actual date of notification of passing score results. The 30 months may be
				  temporarily extended by the executive director, in accordance with
				  §901.307(b) of the Act (relating to Grading Examination), in order to
				  provide for uniformity with other state regulatory authorities or for
				  reasonably unforeseeable or uncontrollable events.
(b) An applicant must pass the remaining
				  sections within the next 30 months. Should an applicant's exam credit be
				  invalidated due to the expiration of 30 months without earning credit on the
				  remaining sections, the applicant remains qualified to take the
				  examination.
(c) An applicant
				  receiving and retaining credit for every section on the UCPAE, within a
				  30-month period, shall be considered by the board to have completed the
				  examination and may make application for certification as a CPA.
(d) Effective January 1, 2024, an applicant
				  under this section shall have 36 months from the time all test sections are
				  passed to meet the education requirements of §
										511.164 of this chapter (relating
				  to Definition of 150 Semester Hours to Qualify for Issuance of a Certificate)
				  or the credit for all test sections will expire.
(e) Effective January 1, 2024, an applicant
				  who has an active credit on a section of the UCPAE shall have earned credit on
				  the newly structured UCPAE as follows:
(1)
				  credit on auditing and attestation (AUD) shall transition to auditing and
				  attestation (AUD);
(2) credit on
				  financial accounting and reporting (FAR) shall transition to financial
				  accounting and reporting (FAR);
(3)
				  credit on regulation (REG) shall transition to taxation and regulation (REG);
				  and
(4) credit on business
				  environment and concepts (BEC) shall not transition to a specific discipline as
				  there is not an equivalent section, however, credit will be retained in lieu of
				  a discipline.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.82 - Application for Transfer of Credits

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant who has satisfactorily
				  completed all or part of the UCPAE given by the licensing authority of another
				  jurisdiction may make application to the board for the transfer of the credits
				  provided:
(1) the examination was prepared
				  and scored by the AICPA;
(2) the
				  credits are active in the state of origin; and
(3) the applicant meets the requirements in
				  effect in the state of origin at the time credit was earned so long as the
				  state's standards are equal to or higher than those prescribed in the
				  Act.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.83 - Granting of Credit by Transfer of Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) In order for
				  the board to grant credit to an applicant for partial completion of the UCPAE
				  given by the licensing authority of another jurisdiction the applicant must
				  have met the following requirements:
(1)
				  earned a score of 75 or higher on any section of the examination;
(2) was awarded credit by the licensing
				  authority of another jurisdiction for the section(s) taken while an applicant
				  of that board; and
(3) the credit
				  awarded by the licensing authority of another jurisdiction has not
				  expired.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.87 - Loss of Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  having earned credit under this Act or a prior Act and who has two testing
				  quarters remaining before the expiration of credits earned shall be notified
				  prior to each UCPAE of these facts.
(b) An applicant failing to receive credit
				  for all sections within the time limitation of this Act shall be notified that
				  credits have expired.
(c) The
				  expiration of credits shall not hinder an applicant from reapplying for the
				  examination.
(d) Credits earned
				  between January 1, 2020 and January 1, 2024 that are no longer valid may be
				  considered for reinstatement for not more than 18 months from the date that
				  reinstatement occurs. The following conditions are required:
(1) the applicant was impacted by an
				  unforeseeable and uncontrollable extreme hardship event; and
(2) the applicant provides documentation to
				  substantiate the unforeseeable and uncontrollable event.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.91 - Board Responsibilities Regarding Requested Accommodations

Current through Reg. 49, No. 28; July 12, 2024
(a) The Board
				  recognizes its responsibilities under Title II of the Americans with
				  Disabilities Act to provide appropriate and effective accommodations, including
				  auxiliary aids, to qualified examination applicants with disabilities. However,
				  the Board will not fundamentally alter the measurement of the skills or
				  knowledge the examination is intended to test.
(b) The Board recognizes its responsibility
				  to accommodate the identified needs of qualified individuals with disabilities
				  by making reasonable modifications and/or providing auxiliary aids. This does
				  not mean that all requests for accommodation, and/or auxiliary aids will be
				  granted, or that the applicant will receive the particular accommodations or
				  services sought at every testing center. The Board is not required to grant the
				  request if doing so would fundamentally alter the measurement of the skills or
				  knowledge the examination is intended to test, or would create an undue
				  financial or administrative burden.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.92 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms when used in this chapter
					 shall have the following meanings, unless the context clearly indicates
					 otherwise.
(1) Disability--A physical
				  or mental impairment that substantially limits one or more of the major life
				  activities of an individual; a record of such an impairment; being regarded as
				  having such an impairment.
(2)
				  Learning disability--Evidence of significant learning difficulties which
				  substantially affect or limit one or more major life activities, and which are
				  not primarily due to cultural, emotional, or motivational factors. The term
				  does not include learning problems which are primarily the result of visual,
				  hearing, or motor disabilities, intellectual disabilities, emotional
				  disturbance, or of environmental, cultural, or economic disadvantage. Note that
				  while some of these factors may be involved in other types of disabilities,
				  such factors are excluded from the determination of a learning
				  disability.
(3) Major life
				  activities--Walking, speaking, seeing, hearing, breathing, learning, working,
				  caring for one's self, and any and all amendments to the Americans with
				  Disabilities Act of 1990, as Amended in 2008 (
				  42 U.S.C.
				  12102(2) ).
(4) Mental impairment--Any mental or
				  psychological disorder such as organic brain syndrome, emotional or mental
				  illness, and specific learning disabilities.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.93 - Applicant's Responsibility for Requesting Accommodations

Current through Reg. 49, No. 28; July 12, 2024
An applicant seeking an accommodation is responsible for
					 making a request for accommodation and providing documentation of the need with
					 the Application of Intent or the Eligibility Application submitted to the
					 board. This information shall be kept confidential to the extent provided by
					 law. The board will evaluate each request individually, in accordance with the
					 guidelines set forth herein, to provide an appropriate and effective
					 accommodation. All requests to the board for accommodation shall be submitted
					 on the prescribed form.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.94 - Documentation of the Need for an Accommodation

Current through Reg. 49, No. 28; July 12, 2024
(a) Requirements of an applicant requesting
				  accommodation.
(1) To protect the integrity of
				  the testing process, the board requires documentation of the existence of a
				  disability and reason the requested accommodation is necessary to provide the
				  applicant with an equal opportunity to exhibit his/her knowledge, skills, and
				  ability through the examination.
(2) An applicant requesting an accommodation
				  shall have the professional certifying to the disability provide all of the
				  information listed in subsection (c) of this section. For subsequent
				  examinations, the applicant who was earlier provided an accommodation shall
				  submit a statement from the professional who previously certified to the
				  disability condition stating that the disability condition has not changed to
				  the extent that it would require a modification to the accommodation previously
				  provided. The applicant is responsible for any costs involved in providing this
				  documentation.
(3) An evaluation
				  and documentation supporting a disability shall be valid for three years from
				  the date submitted to the board, except that no further documentation shall be
				  required where the evaluation clearly states that the disability will not
				  change in the future.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.95 - Evaluation of the Accommodation Request

Current through Reg. 49, No. 28; July 12, 2024
(a) The board has the responsibility to
				  evaluate the accommodation request and to approve, deny, or suggest alternative
				  reasonable accommodations. The board may consider an applicant's history of
				  accommodation in determining its reasonableness in relation to the currently
				  identified impact of the disability.
(b) If the board believes the requested
				  accommodation is inappropriate, it shall consult with the applicant to reach a
				  mutually agreeable solution, whenever possible. The board reserves the right to
				  determine what it believes is a reasonable accommodation. However, if the board
				  does not accept a qualified professional's most recent opinion supporting a
				  requested accommodation and the required documentation is complete, the board
				  shall bear the costs of gathering further evidence of the need for an
				  accommodation.
(c) The board shall
				  give greater weight to a more recent diagnosis if the condition or available
				  accommodations are subject to change. Alternative accommodations may be
				  provided when they are recommended by a qualified professional as defined in
				  §
										511.97
				  of this chapter (relating to Examination of Applicant Approved with
				  Accommodation).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.96 - Appeal from Denial of Request

Current through Reg. 49, No. 28; July 12, 2024
(a) If an applicant's accommodation request
				  is rejected, denied in whole or in part, or modified by the board for any
				  reason, the applicant shall be notified in writing of the reason(s), postmarked
				  no later than 30 days after the final filing date of the examination for which
				  the applicant has applied. The 30 days may be extended when an applicant has
				  been notified in writing that the applicant has failed to provide the complete
				  information requested by the board. The board shall advise the applicant of the
				  right to appeal, including the procedures to follow.
(b) If the denial is based on the rejection
				  of the professional's opinion supporting the request, the board shall support
				  such rejection with evidence from another professional whom it has consulted in
				  evaluating an applicant's request. The applicant shall be provided with the
				  general opinion of the board's evaluator, including the basis for the
				  opinion.
(c) An applicant's appeal
				  of a decision denying his/her request in whole or in part shall be in the form
				  of a signed or otherwise verified request, including the following:
(1) applicant's name;
(2) date of request; and
(3) facts in support of the appeal.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter D - CPA EXAMINATION › Section 511.97 - Examination of Applicant Approved with Accommodation

Current through Reg. 49, No. 28; July 12, 2024
(a) A listing of available accommodations
				  shall be provided to the board by NASBA.
(b) If the board approves the applicant's
				  request for accommodation, the board will notify the applicant and NASBA not
				  less than 30 days prior to the date that the applicant may test.
(c) Upon arrival at the testing center the
				  applicant may not delete accommodations or add accommodations to those the
				  board has authorized.
(d) There
				  will be no additional fee charged to any candidate for an accommodation
				  approved by the board under this rule.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter E - VENDOR REQUIREMENTS › Section 511.103 - Examination Scheduling

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  applicant shall schedule the UCPAE through a call center or the internet at a
				  website maintained by the vendor for that purpose. Contact information for the
				  vendor call center and website is available at the board's office and through
				  its website.
(b) An applicant
				  should schedule at least five days in advance of the test date. An applicant
				  who schedules at least 45 days in advance of the requested exam session will be
				  offered a seat on a specific date if requested and at a test center within 60
				  miles of the requested test center. If an applicant does not request a specific
				  exam date, the applicant will be offered the first available exam date at the
				  requested test center or at a test center within 60 miles of the requested test
				  center.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter E - VENDOR REQUIREMENTS › Section 511.104 - Test Center Locations

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Test center locations are available on the vendor's website.
(b) The board may require that the CPA exam
				  be discontinued at a test center due to:
(1)
				  inadequate staffing;
(2) breach in
				  security; and/or
(3) other
				  conditions that are not in compliance with requirements set out by the Board,
				  AICPA or NASBA.