Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter C - EDUCATIONAL REQUIREMENTS › Section 511.54 - Recognized Texas Community Colleges

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  applicant who has completed a baccalaureate or higher degree from a board
				  recognized institution of higher education based on the requirements of §
										511.52 of this chapter (relating
				  to Recognized Institutions of Higher Education), may enter into a course of
				  study at a board recognized Texas community college to complete the educational
				  requirements of §§
										511.57,
				  511.58, and
				  511.60 of this chapter (relating
				  to Qualified Accounting Courses to take the UCPAE, Definitions of Related
				  Business Subjects to take the UCPAE, and Qualified Accounting Courses Prior to
				  January 1, 2024 to take the UCPAE).
(b) The board recognizes and accepts Texas
				  community colleges that meet board standards for a comprehensive academic
				  program based on the educational requirements of §§
										511.57,
				  511.58, and
				  511.60 of this chapter.
(c) Effective August 1, 2015, the standards
				  include at a minimum all, but are not limited to, the following:
(1) The Texas community college must be
				  accredited by SACS.
(2) Academic
				  accounting and business courses recognized as meeting §§
											511.57,
				  511.58, and
				  511.60 of this chapter are deemed
				  by the board as equivalent to upper level coursework at an institution of
				  higher education and must contain a rigorous curriculum that is similar to
				  courses offered in a baccalaureate degree program at a university. Accounting,
				  business, and ethics courses must be developed by a group of full time
				  accounting faculty members and approved by the board prior to offering to
				  students. Modifications to an approved course must be reconsidered by the board
				  prior to offering to students.
(3)
				  Academic courses meeting §§
											511.57,
				  511.58, and
				  511.60 of this chapter must be
				  taken after completing a baccalaureate degree.
(4) The Texas community college must offer no
				  fewer than:
(A) 27 semester hours of academic
				  accounting courses meeting §
												511.57 or §
												511.60 of this chapter;
(B) 24 semester hours of academic business
				  courses meeting §
												511.58 of this chapter;
				  and
(C) a board-approved three
				  semester hour ethics course meeting §
												511.164 of this chapter (relating
				  to Definition of 150 Semester Hours to Qualify for Issuance of a
				  Certificate).
(5) The
				  Texas community college designates an accounting faculty member(s) who is
				  responsible for:
(A) managing the
				  comprehensive academic program at all campuses;
(B) selecting and training qualified faculty
				  members to teach the program courses and regularly evaluating their
				  effectiveness in the classroom;
(C)
				  establishing and maintaining a rigorous program curriculum;
(D) establishing and maintaining a process
				  for advising and guiding students through the program; and
(E) providing annual updates to the board on
				  the status of the academic program.
(6) Faculty members at a community college
				  recognized and accepted by the board must have the following credentials to
				  teach academic courses meeting §§
											511.57,
				  511.58, and
				  511.60 of this chapter:
(A) Doctorate or master's degree in the
				  teaching discipline; or
(B)
				  Master's degree with a concentration in the teaching discipline (a minimum of
				  18 graduate semester hours in the teaching discipline).
(7) At least three-fourths of the faculty
				  members who are responsible to teach academic courses meeting §
											511.57 or §
											511.60 of this chapter must hold a
				  current CPA license.
(8) Faculty
				  members will comply with the established educational definitions in §
											511.51 of this chapter (relating
				  to Educational Definitions).
(9)
				  The Texas community college will provide ongoing professional development for
				  its faculty as teachers, scholars, and CPA practitioners.
(10) The Texas community college will make
				  available to students a resource library containing current online
				  authoritative literature to support the academic courses meeting §§
											511.57,
				  511.58, and
				  511.60 of this chapter, and will
				  incorporate the online authoritative literature in accounting
				  courses.