Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter F - EXPERIENCE REQUIREMENTS › Section 511.122 - Acceptable Work Experience

Current through Reg. 49, No. 28; July 12, 2024
(a) Work
				  experience shall be gained under the supervision of CPAs who are currently
				  licensed and in good standing with this board or with another state board of
				  accountancy as defined in §
										511.124 of this chapter (relating
				  to Acceptable Supervision), and who is experienced in the non-routine
				  accounting area assigned to the applicant.
(b) Non-routine accounting involves attest
				  services as defined in §
										501.52(4) of this
				  title (relating to Definitions), or professional accounting services or
				  professional accounting work as defined in §
										501.52(22) of
				  this title, and the use of independent judgment, applying professional
				  accounting knowledge and skills to select, correct, organize, interpret, and
				  present real-world data as accounting entries, reports, statements, and
				  analyses extending over a diverse range of tax, accounting, assurance, and
				  control situations.
(c) Acceptable
				  work experience shall be gained in the following categories or in any
				  combination of these:
(1) Client practice of
				  public accountancy. All client practice of public accountancy experience shall
				  be of a non-routine accounting nature which continually requires independent
				  thought and judgment on important accounting matters and the applicant is
				  supervised, evaluated and reviewed by a CPA who is currently licensed and in
				  good standing in a properly licensed CPA firm that is in good standing with the
				  firm's licensing board.
(2)
				  Unlicensed business entity. Work experience gained in an unlicensed business
				  entity shall be of a non-routine accounting nature which continually requires
				  independent thought and judgment on important accounting matters and the
				  applicant is supervised, evaluated and reviewed by a CPA who is currently
				  licensed and in good standing. Unlicensed business entity experience may
				  include, but is not limited to:
(A) providing
				  management or financial advisory or consulting services;
(B) preparing tax returns;
(C) providing advice in tax
				  matters;
(D) providing forensic
				  accounting services;
(E) providing
				  internal auditing services; and
(F)
				  business valuation services.
(3) Industry practice. All work experience
				  gained in industry shall be internal to the organization and of a non-routine
				  accounting nature which continually requires independent thought and judgment
				  on important accounting matters and may include: providing management or
				  financial advisory internal services; preparing tax returns; providing advice
				  in tax matters; providing forensic accounting services; and providing internal
				  auditing services.
(A) Examples of industries
				  may include, but are not limited to:
(i)
				  commercial business enterprise;
(ii) non-profit/charitable
				  organization;
(iii) financial
				  institution; and
(iv) health care
				  entity.
(B) Acceptable
				  industry work experience positions may include, but are not limited to:
(i) internal auditor;
(ii) staff, senior, fund or tax
				  accountant;
(iii) accounting,
				  financial or accounting systems analyst; and
(iv) controller.
(4) Government practice. All work
				  experience gained in government shall be of a non-routine accounting nature
				  which continually requires independent thought and judgment on important
				  accounting matters and which meets the criteria in subparagraphs (A) - (E) of
				  this paragraph. The board will review on a case-by-case basis experience which
				  does not clearly meet the criteria identified in subparagraphs (A) - (E) of
				  this paragraph. Acceptable government work experience includes, but is not
				  limited to:
(A) employment in state government
				  as an accountant or auditor at Salary Classification B14 or above, or a
				  comparable rating;
(B) employment
				  in federal government as an accountant, auditor or IRS revenue agent;
(C) employment as a special agent accountant
				  with the Federal Bureau of Investigation or equivalent position at a
				  governmental entity;
(D) military
				  service, as an accountant or auditor as a Second Lieutenant or above;
				  and
(E) employment with other
				  governmental entities as an accountant or auditor.
(5) Law firm practice. All work experience
				  gained in a law firm shall be of a non-routine accounting nature which
				  continually requires independent thought and judgment on important accounting
				  matters comparable to the experience ordinarily found in a CPA firm, shall be
				  under the supervision of a CPA or an attorney, and shall be in one or more of
				  the following areas:
(A) tax-planning,
				  compliance and litigation; and
(B)
				  estate planning.
(6)
				  Education.
(A) Internal work experience gained
				  at an educational institution shall be of a non-routine accounting nature which
				  continually requires independent thought and judgment on important accounting
				  matters and may include: providing management or financial advisory internal
				  services; preparing tax returns; providing advice in tax matters; providing
				  forensic accounting services; and providing internal auditing services without
				  an opinion.
(B) Work experience
				  gained as an instructor at an educational institution may qualify if evidence
				  is presented showing independent thought and judgment was used on non-routine
				  accounting matters. Only the teaching of upper division courses on a full-time
				  basis may be considered. All experience shall be supervised by the department
				  chair or a faculty member who is a CPA.
(7) Internship. The board will consider, on a
				  case-by-case basis, experience acquired through an approved accounting
				  internship program, provided that the experience was non-routine accounting as
				  defined by subsection (b) of this section.
(8) Other. Work experience gained in other
				  positions may be approved by the board as experience comparable to that gained
				  in the practice of public accountancy under the supervision of a CPA upon
				  certification by the person or persons supervising the applicant that the
				  experience was of a non-routine accounting nature which continually required
				  independent thought and judgment on important accounting matters.
(9) Self-employment may not be used to
				  satisfy the work experience requirement unless approved by the board.