Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter H - CERTIFICATION › Section 511.164 - Definition of 150 Semester Hours to Qualify for Issuance of a Certificate

Current through Reg. 49, No. 28; July 12, 2024
(a) To qualify for the issuance of a CPA
				  certificate, 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 27 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) to
				  include a minimum of two semester credit hours in research and
				  analysis;
(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);
(3) a three semester hour board-approved
				  standalone course in accounting or business ethics. The course must be taken at
				  a recognized educational institution and should provide students with a
				  framework of ethical reasoning, professional values, and attitudes for
				  exercising professional skepticism and other behavior in the best interest of
				  the public and profession. The ethics course shall:
(A) include the ethics rules of the AICPA,
				  the SEC, and the board;
(B) provide
				  a foundation for ethical reasoning, including the core values of integrity,
				  objectivity, and independence; and
(C) be taught by an instructor who has not
				  been disciplined by the board for a violation of the board's rules of
				  professional conduct, unless that violation has been waived by the board;
				  and
(4) academic
				  coursework at an institution of higher education as defined by §
											511.52 of this chapter, when
				  combined with paragraphs (1) - (3) of this subsection meets or exceeds 150
				  semester hours, of which 120 semester hours meets the education requirements
				  defined by §
											511.59 of this chapter (relating
				  to Definition of 120 Semester Hours to take the UCPAE). An applicant who has
				  met paragraphs (1) - (3) of this subsection may use a maximum of 9 total
				  semester credit hours of undergraduate or graduate independent study and/or
				  internships as defined in §
											511.51(b)(4) or
				  §
											511.51(b)(5) of
				  this chapter (relating to Educational Definitions) to meet this paragraph. The
				  courses shall consist of:
(A) a maximum of
				  three semester credit hours of independent study courses; and
(B) a maximum of six semester credit hours of
				  accounting/business course internships.