TITLE 22. EXAMINING BOARDS

PART 15. TEXAS STATE BOARD OF PHARMACY

CHAPTER 291. PHARMACIES

SUBCHAPTER A. ALL CLASSES OF PHARMACIES

The Texas State Board of Pharmacy proposes new rule §291.13, concerning Telehealth Services Provided by a Pharmacist. The new rule, if adopted, establishes the documentation and retention requirements regarding a patient's consent to treatment, data collection, and data sharing for telehealth services provided by a pharmacist, in accordance with House Bill 1700.

Daniel Carroll, Pharm.D., R.Ph., Executive Director/Secretary, has determined that, for the first five-year period the rules are in effect, there will be no fiscal implications for state or local government as a result of enforcing or administering the rule. Dr. Carroll has determined that, for each year of the first five-year period the rule will be in effect, the public benefit anticipated as a result of enforcing the rule will be to provide consistency between state law and Board rules regarding the recordkeeping and retention requirements for telehealth services provided by a pharmacist. There is no anticipated adverse economic impact on large, small or micro-businesses (pharmacies), rural communities, or local or state employment. Therefore, an economic impact statement and regulatory flexibility analysis are not required.

For each year of the first five years the proposed rule will be in effect, Dr. Carroll has determined the following:

(1) The proposed rule does not create or eliminate a government program;

(2) Implementation of the proposed rule does not require the creation of new employee positions or the elimination of existing employee positions;

(3) Implementation of the proposed rule does not require an increase or decrease in the future legislative appropriations to the agency;

(4) The proposed rule does not require an increase or decrease in fees paid to the agency;

(5) The proposed rule does create a new regulation concerning telehealth services provided by a pharmacist in order to comply with state law;

(6) The proposed rule does not limit or expand an existing regulation;

(7) The proposed rule does not increase or decrease the number of individuals subject to the rule's applicability; and

(8) The proposed rule does not positively or adversely affect this state's economy because the proposed rule would have a de minimis impact on the economy.

The Board is requesting public comments on the proposed rule and information related to the cost, benefit, or effect of the proposed rule, including any applicable data, research, or analysis. Any information that is submitted in response to this request must include an explanation of how and why the submitted information is specific to the proposed rule.

Written comments on the proposed rule may be submitted to Eamon D. Briggs, Deputy General Counsel, Texas State Board of Pharmacy, 1801 Congress Avenue, Suite 13.100, Austin, Texas 78701-1319, FAX (512) 305-8061. The deadline for comments is 30 days after publication in the Texas Register.

The new rule is proposed under §§551.002 and 554.051 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act.

The statutes affected by the proposed rule: Texas Pharmacy Act, Chapters 551 - 569, Texas Occupations Code.

§291.13. Telehealth Services Provided by a Pharmacist.

(a) "Telehealth service" shall have the meaning defined by Texas Occupations Code §111.001(3).

(b) The requirements of subsection (c) of this section apply to a telehealth service regardless of whether the patient interaction occurs in a video or audio-only format.

(c) A pharmacist who provides a telehealth service shall obtain the informed consent of the patient, or of another individual authorized to make health care treatment decisions for the patient, before the telehealth service is provided. The informed consent may be obtained either in writing or verbally.

(1) The informed consent shall include the patient's consent to:

(A) treatment;

(B) data collection; and

(2) The informed consent shall be documented by recording the initials or identification code of the pharmacist who obtained the consent as follows:

(A) in the pharmacy's data processing system;

(B) in an electronic logbook; or

(3) Documentation of informed consent shall be:

(A) kept by the pharmacy at the pharmacy's licensed location and be available, for at least two years from the date of such record, for inspection and copying by the board or its representative and to other authorized local, state, or federal law enforcement agencies; and

(B) supplied by the pharmacy within 72 hours, if requested by an authorized agent of the board. Failure to provide the records, either on site or within 72 hours, constitutes prima facie evidence of failure to keep and maintain records in violation of the Act.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601216

Daniel Carroll, Pharm.D.

Executive Director

Texas State Board of Pharmacy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-8084

PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 511. ELIGIBILITY

SUBCHAPTER B. CERTIFICATION BY EXAMINATION

22 TAC §511.22

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.22 concerning Initial Filing of the Application of Intent.

Background, Justification and Summary

Applicants are required to submit an application of intent. If the two years pass (as required by statute) and they have not taken one section of the CPA exam, the application of intent is removed from the Board's database and the person is required to submit a new application of intent to begin the process again.

Recent legislation has exempted certain military service members and spouses from the application filing fee for a license. The proposed revision recognizes that exemption. The time line for filing that application for exemption is no longer applicable.

The application of intent is required of exam applicant's and not licensees. It is required for each person who are citizens or non-citizens of the USA.

Applicants who are not citizens of this country are no longer required to pay an additional filing fee when they do not have a social security card.

Fiscal Note

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed amendment is in effect, there will be no additional estimated cost to the state, no estimated reduction in costs to the state and to local governments, and no estimated loss or increase in revenue to the state, as a result of enforcing or administering the amendment.

Public Benefit

The adoption of the proposed rule amendments will provide additional needed information for applicants for licensure.

Probable Economic Cost and Local Employment Impact

Mr. Treacy, Executive Director, has determined that there will be no probable economic cost to persons required to comply with the amendment and a Local Employment Impact Statement is not required because the proposed amendment will not affect a local economy.

Small Business, Rural Community and Micro-Business Impact Analysis

William Treacy, Executive Director, has determined that the proposed amendment will not have an adverse economic effect on small businesses, rural communities or micro-businesses because the amendment does not impose any duties or obligations upon small businesses, rural communities or micro-businesses; therefore, an Economic Impact Statement and a Regulatory Flexibility Analysis are not required.

Government Growth Impact Statement

William Treacy, Executive Director, has determined that for the first five-year period the amendment is in effect, the proposed rule: does not create or eliminate a government program; does not create or eliminate employee positions; does not increase or decrease future legislative appropriations to the Board; does not increase or decrease fees paid to the Board; does not create a new regulation; limits the existing regulation; does not increase or decrease the number of individuals subject to the proposed rule's applicability; and does not positively or adversely affect the state's economy.

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

The requirement related to a rule increasing costs to regulated persons does not apply to the Texas State Board of Public Accountancy because the rule is being proposed by a self-directed semi-independent agency. (§2001.0045(c)(8))

Public Comment

Written comments may be submitted to J. Randel (Jerry) Hill, General Counsel, Texas State Board of Public Accountancy, 505 E. Huntland Dr., Suite 380, Austin, Texas 78752 or faxed to his attention at (512) 305-7854, no later than noon on April 27, 2026.

The Board specifically invites comments from the public on the issues of whether or not the proposed amendment will have an adverse economic effect on small businesses. If the proposed rule is believed to have an adverse effect on small businesses, estimate the number of small businesses believed to be impacted by the rule, describe and estimate the economic impact of the rule on small businesses, offer alternative methods of achieving the purpose of the rule; then explain how the Board may legally and feasibly reduce that adverse effect on small businesses considering the purpose of the statute under which the proposed rule is to be adopted; and finally, describe how the health, safety, environmental, and economic welfare of the state will be impacted by the various proposed methods. See Texas Government Code, §2006.002(c). The board invites a request for information related to the cost, benefit, or effect of the proposed rule, including any applicable data, research, or analysis.

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.22. [~~Initial~~] Filing of the Application of Intent.

(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.

(b) Each applicant who submits an application of intent to determine eligibility for the UCPAE must pay a nonrefundable filing fee in accordance with §521.12 of this title (relating to Filing Fee) unless the applicant qualifies for a military exemption as described in §55.009 of the Occupations Code (relating to License Application and Examination Fee). [The filing fee shall be applied towards a reapplication of intent to determine eligibility for the UCPAE for those applicants applying prior to September 1, 2023 and reapplying following that date in order to qualify to take the UCPAE with 120 hours of acceptable coursework.] An application of intent 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.

(c) Each applicant must provide official educational documents to be used in determining compliance with the applicable education requirements of the Act and board rules.

(d) Each applicant must comply with the board's fingerprinting process that accesses the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety-Crime Records division files. This is necessary to ensure an applicant to take the uniform CPA examination or to receive a certificate lacks a history of dishonest or felonious acts and the board is aware of any criminal activity that might be relevant to the applicant's qualifications to take the UCPAE.

(e) Each applicant will be notified when all requirements have been met to apply to take the UCPAE, and with the notification, an examination application will be made available to the applicant.

(f) Each applicant must provide a copy of the following documents:

(1) Unexpired driver's license issued by a state of the United States provided it contains a photograph and information such as name, date of birth, sex, height, eye color, and address; or an unexpired United States passport; and

(2) social security card. Such information shall be considered confidential and can only be disclosed under the provisions of the Act.

(g) Applicants who are citizens of a foreign country and who cannot meet the requirements of subsection (f) of this section shall comply by providing evidence of a non-expired F-1 Visa or Form I-797 Extension with the expired F-1 Visa issued to students attending a university or college. The board may consider an F-1 Visa with a Certificate of Eligibility for Nonimmigrant Student Status. Form I-20 shall be approved by the designated school official at the educational institution where the applicant is currently attending.

(h) Applicants who cannot meet the requirements of subsection (f) or (g) of this section may be eligible to take the UCPAE by providing evidence of both identity and employment authorization by submitting a copy of one of the following unexpired documents:

(1) An Alien Registration Receipt Card or Permanent Resident Card (Form I-551); or

(2) A foreign passport that contains a temporary I-551 stamp, or temporary I-551 printed notation on a machine-readable immigrant visa; or

(3) An Employment Authorization Document which contains a photograph (Form I-766).

[(i) Applicants who do not have or do not submit a social security card will be required to pay an additional fee to NASBA each time they make application for the UCPAE to verify their legal entry into the U.S.]

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601189

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.26

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.26 concerning Applications under Prior Acts.

Background, Justification and Summary

The proposed rule revision makes it clear that an application to take the exam or to be certified prior to the revisions to the Act continues to be effective without the need for refiling. It also makes it clear that the examination referenced in the rule is the UCPAE examination.

Fiscal Note

Public Benefit

The adoption of the proposed rule clarifies that an applicant is not required to file a new application as a result of revisions to the Public Accountancy Act.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.26. Applications under Prior Acts.

An applicant who applies and is approved for the UCPAE or certification [~~examination~~] under a prior Act shall continue to be eligible to take the UCPAE or to be certified [~~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~~].

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601190

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

SUBCHAPTER C. EDUCATIONAL REQUIREMENTS

22 TAC §511.51

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.51 concerning Educational Definitions.

Background, Justification and Summary

Deleted no longer needed definitions, terms and acronyms and added new terms.

Fiscal Note

Public Benefit

The proposed rule amendment will update the needed definitions and terms and remove no longer used terms for the public to understand the requirements for certification.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.51. Educational Definitions.

[~~(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.]~~

(1) [~~(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.

(2) [~~(5)~~] "Semester credit hour" or "semester 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.]

[~~(b)~~] [~~The following words and terms shall have the following meanings.~~]

(3) [~~(1)~~] "Recognized community college" means a Texas community college or campus of the community college that holds the designation 'Qualifying Educational Credit for the CPA Examination' awarded by the board.

(4) [~~(2)~~] "Extension school" and "correspondence school" [~~correspondence school"~~] means a program within an institution that offers courses that are not equivalent to courses offered in an academic department at the institution and the courses are not listed on an official transcript from the institution.

(5) [~~(3)~~] "Institution" or "Institution of Higher Education" means any U.S. public or private senior college or university which confers a baccalaureate or higher degree to its students completing a program of study required for the degree.

(6) [~~(4)~~] "Independent study" means academic work selected or designed by the student with the pre-approval of the appropriate department or a college or university under faculty supervision. This work typically occurs outside of the regular classroom structure.

(7) [~~(5)~~] "Internship" means faculty pre-approved and appropriately supervised short-term work experience, usually related to a student's major field of study, for which the student earns academic credit.

(8) [~~(6)~~] "Proprietary organization" means a CPA review course provider.

(9) [~~(7)~~] "Quarter [~~credit~~] hour" is the unit of measurement based upon an institution of higher education system that divides the academic year into three equal sessions of 10 to 11 weeks. A quarter [~~credit~~] hour represents proportionately less work than a semester hour because of the shorter session and is counted as 2/3 of a semester credit hour for each hour of credit.

(10) [~~(8)~~] "Reporting institution" means the institution of higher education in the state that serves as the clearinghouse for educational institutions of higher education in Texas. Currently, the University of Texas-Austin is the reporting institution for the state of Texas.

(11) [~~(9)~~] "SACS" means the Southern Association of Colleges and Schools-Commission on Colleges.

~~[(10) "THECB" means the Texas Higher Education Coordinating Board.]~~

(12) [~~(11)~~] "Transcript," "Official Transcript" or "Official Educational Document" means a document prepared by an institution that contains a record of the academic coursework offered by an academic department that a student has taken, grades and credits earned, and degrees awarded. The document is printed on paper bearing a watermark specific to the institution and is embossed with the institution's seal, date and the signature of the Registrar who is responsible for certifying coursework and degrees. The document may be provided electronically from the institution or its authorized agent.

~~[(12) "UCPAE" means the Uniform Certified Public Accountant Examination prepared and graded by the American Institute of Certified Public Accountants.]~~

(13) [~~"Upper Division Accounting Course" or~~] "Upper Level Accounting Course" means at a minimum junior and senior year course work that requires the successful completion of introductory or basic course work before it can be taken.

(14) [~~"Upper Division Business Course" or~~] "Upper Level Business Course" means at a minimum junior and senior year course work that requires the successful completion of introductory or basic course work before it can be taken.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601191

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.53

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.53 concerning Evaluation of International Education Documents.

Background, Justification and Summary

The Board proposes one change to reflect the updated name of the office for validating international education documents. The second proposed revision is not substantive but is proposed for a better read.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will clarify the name of the office responsible for reviewing educational achievements and identifies education that will not be accepted for certification.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.53. Evaluation of International Education Documents.

(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, Office of the Admissions [~~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;

(3) The total number of semester hours or quarter hour equivalents earned in accounting coursework that meets §511.57 of this chapter (relating to Courses in an Accounting Concentration 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 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 Related Business Subjects).

(c) The University of Texas at Austin, Office of the Admissions [~~Graduate and International Admissions Center,~~] may use the American Association of Collegiate Registrars and Admissions Officers (AACRAO) material, including the Electronic Database for Global Education (EDGE), in evaluating international education documents.

(d) Other evaluation or credentialing services of international education are not accepted by the board.

(e) Credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education [~~may not be used~~] to meet the requirements of this chapter:

(1) American College Education (ACE);

(2) Prior Learning Assessment (PLA);

(3) Defense Activity for Non-Traditional Education Support (DANTES);

(4) Defense Subject Standardized Test (DSST); and

(5) StraighterLine.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601192

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.54

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.54 concerning Recognized Texas Community Colleges.

Background, Justification and Summary

The Board required 30 hours of academic accounting courses in order to become certified up until this last legislative session. The Public Accountancy Act now permits licensure with a bachelor's degree and only 27 hours of academic accounting courses. Revision proposes to revise the Board rule to permit licensure with 150 hours of college coursework with 27 hours of academic accounting courses in order to be consistent with the bachelor's degree pathway to licensure.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will make it clear that an applicant needs 27 hours of academic accounting work to be certified regardless of which pathway to licensure an applicant pursues.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.54. Recognized Texas Community Colleges

(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, and 511.58 of this chapter (relating to Courses in an Accounting Concentration to take the UCPAE, and Related Business Subjects).

(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, and 511.58 of this chapter.

(1) The Texas community college must be accredited by SACS.

(2) Academic accounting and business courses recognized as meeting §§511.57, and 511.58 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, and 511.58 of this chapter must be taken after completing a baccalaureate degree.

(4) The Texas community college must offer at least:

(A) 27 [30] semester hours of academic accounting courses meeting §511.57 of this chapter; and

(B) 24 semester hours of academic business courses, to include a three-semester hour ethics course, meeting §511.58 of this chapter.

(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;

(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, and 511.58 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 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, and 511.58 of this chapter, and will incorporate the online authoritative literature in accounting courses.

(d) A community college recognized and accepted by the board under this provision must be reconsidered by the board on the fifth-year anniversary of the approval. Information brought to the attention of the board by a student or faculty member of the Texas community college that indicates non-compliance with the standards may cause the board to accelerate reconsideration.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601193

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.56

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.56 concerning Educational Qualifications under the Act to take the UCPAE.

Background, Justification and Summary

The proposed revision requires the applicant's official transcripts to evidence the completion of the required college course hours to be certified.

The proposed rule revisions also make it clear that in order to be certified the applicant must complete at least 21 semester hours of upper level business courses and a three semester hour ethics course regardless of whether they are being certified under 150 hours or with the bachelor's degree.

The coursework listed in subsection (c)(1) - (4) of this section identifies the coursework that will not satisfy the course work needed to be certified.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will clarify the required coursework to become certified as a CPA in Texas.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.56. Educational Qualifications under the Act to take the UCPAE.

(a) An applicant for the UCPAE under the current Act shall meet the following educational requirements 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) present official transcripts showing the completion of [~~complete~~] at least 120 semester hours or quarter-hour equivalents of courses consisting of:

(A) effective through July 31, 2026, at least 21 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter (relating to Courses in an Accounting Concentration to take the UCPAE);

(B) effective August 1, 2026, at least 24 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter; and

(C) at least 21 [24] semester hours or quarter-hour equivalents of upper level related business courses, as defined by §511.58 of this chapter (relating to Related Business Subjects).

(b) An individual holding a baccalaureate degree conferred by a board-recognized institution of higher education, as defined by §511.52 of this chapter, and who has not completed the requirements of this section shall meet the requirements by taking coursework in one of the following ways:

(1) complete upper level or graduate courses at a board-recognized institution of higher education as defined in §511.52 of this chapter that meets the requirements of subsection (a)(2)(A) and (B) of this section; or

(2) enroll in a board-recognized community college as defined in §511.54 of this chapter (relating to Recognized Texas Community Colleges) and complete board approved accounting or business courses that meet the requirements of subsection (a)(2)(A) and (B) of this section. Only specified accounting and business courses that are approved by the board will be accepted as not all courses offered at a community college are accepted.

(c) The following courses, courses of study, certificates, and programs may not be used to meet the 120-semester hour requirement:

(1) remedial or developmental courses offered at an institution of higher education; [~~and~~]

(2) CPA Review coursework offered at an institution of higher education;

(3) additional independent study courses beyond coursework defined in §511.57 of this chapter;

(4) accounting/business course internships beyond coursework defined in §511.58 of this chapter; and

(5) [~~(2)~~] credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education [~~may not be used~~] to meet the requirements of this chapter:

(A) American College Education (ACE);

(B) Prior Learning Assessment (PLA);

(D) Defense Subject Standardized Test (DSST); and

(E) StraighterLine.

(d) The semester hours from a course that has been repeated will be counted only once toward the requirements of subsection (a)(2) of this section.

(e) An applicant for the UCPAE who met the educational requirements of §511.57 and §511.58 of this chapter that were in effect at the time of examination shall continue to be examined under those requirements unless the applicant elects to meet the current education requirements of the rules, in effect on August 1, 2026.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601194

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.57

The Texas State Board of Public Accountancy (Board) proposes a new rule to §511.57 concerning Courses in an Accounting Concentration to Take the UCPAE.

Background, Justification and Summary

The proposed repeal and new rule establishes that the applicant must take a minimum of 12 semester hours of the upper level accounting courses as listed with 3 semester hours of listed courses. In addition to those hours a minimum of 9 hours in the courses listed in the rule is required. Beginning on August 1, 2026 the applicant must take a minimum of 12 hours of additional courses listed in the rule. Courses that will not be accepted as coursework for certifications is specifically identified.

Fiscal Note

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed new rule is in effect, there will be no additional estimated cost to the state, no estimated reduction in costs to the state and to local governments, and no estimated loss or increase in revenue to the state, as a result of enforcing or administering the amendment.

Public Benefit

The adoption of the proposed new rule will implement the revisions made by the last session of the Texas Legislature permitting an applicant to be certified and licensed with a Bachelor's Degree.

Probable Economic Cost and Local Employment Impact

Mr. Treacy, Executive Director, has determined that there will be no probable economic cost to persons required to comply with the new rule and a Local Employment Impact Statement is not required because the proposed new rule will not affect a local economy.

Small Business, Rural Community and Micro-Business Impact Analysis

William Treacy, Executive Director, has determined that the proposed new rule will not have an adverse economic effect on small businesses, rural communities or micro-businesses because the new rule does not impose any duties or obligations upon small businesses, rural communities or micro-businesses; therefore, an Economic Impact Statement and a Regulatory Flexibility Analysis are not required.

Government Growth Impact Statement

William Treacy, Executive Director, has determined that for the first five-year period the new rule is in effect, the proposed new rule: does not create or eliminate a government program; does not create or eliminate employee positions; does not increase or decrease future legislative appropriations to the Board; does not increase or decrease fees paid to the Board; does not create a new regulation; limits the existing regulation; does not increase or decrease the number of individuals subject to the proposed new rule's applicability; and does not positively or adversely affect the state's economy.

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed new rule.

The requirement related to a rule increasing costs to regulated persons does not apply to the Texas State Board of Public Accountancy because the new rule is being proposed by a self-directed semi-independent agency. (§2001.0045(c)(8))

Public Comment

The Board specifically invites comments from the public on the issues of whether or not the proposed new rule will have an adverse economic effect on small businesses. If the proposed new rule is believed to have an adverse effect on small businesses, estimate the number of small businesses believed to be impacted by the new rule, describe and estimate the economic impact of the new rule on small businesses, offer alternative methods of achieving the purpose of the new rule; then explain how the Board may legally and feasibly reduce that adverse effect on small businesses considering the purpose of the statute under which the proposed new rule is to be adopted; and finally, describe how the health, safety, environmental, and economic welfare of the state will be impacted by the various proposed methods. See Texas Government Code, §2006.002(c). The board invites a request for information related to the cost, benefit, or effect of the proposed new rule, including any applicable data, research, or analysis.

Statutory Authority

The new rule is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt new rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed new rule.

§511.57. Courses in an Accounting Concentration to Take the UCPAE.

(a) To take the UCPAE, a minimum of 12 semester hours of upper level accounting courses, with at least three semester hours from each of subparagraphs (1) through (4) of this subsection is required. The courses must meet the board's standards: contain sufficient accounting knowledge and application to be useful to candidates taking the UCPAE; include subject-matter content derived from the UCPAE Blueprint; and must be completed at a board recognized institution of higher education and shown on an official transcript from the institution:

(1) financial accounting and reporting for business organizations or intermediate accounting;

(2) financial statement auditing;

(3) taxation; and

(4) accounting information systems or accounting data analytics.

(b) In addition to subsection (a) of this section, effective through July 31, 2026, a minimum of 9 semester hours in any of the following accounting course content areas is required; effective August 1, 2026, a minimum of 12 semester hours in any of the following accounting course content areas is required:

(1) financial accounting and reporting for business organizations or intermediate accounting;

(2) advanced accounting;

(3) accounting theory;

(4) managerial or cost accounting (excluding introductory level courses);

(5) auditing and attestation services;

(6) internal accounting control and risk assessment;

(7) financial statement analysis;

(8) accounting research and analysis;

(9) taxation (including tax research and analysis);

(10) financial accounting and reporting for governmental and/or other nonprofit entities;

(11) accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;

(12) accounting data analytics;

(13) fraud examination;

(14) international accounting and financial reporting;

(15) mergers and acquisitions;

(16) financial planning;

(17) at its discretion, the board may accept up to three semester hours of credit of accounting course work with substantial merit in the context of a career in public accounting, provided the course work is predominantly accounting or auditing in nature but not included in paragraphs (1) - (16) of this subsection. For any course submitted under this provision, the Accounting Faculty Head or Chair must affirm to the board in writing the course's merit and content; and

(18) at its discretion, the board may accept up to three semester credit hours of independent study in accounting selected or designed by the student under faculty supervision. The curriculum for the course shall not repeat the curriculum of another accounting course that the student has completed.

(c) The semester hours from a course that has been repeated will be counted only once toward the required semester hours.

(d) The following types of introductory courses do not meet the accounting course definition in subsections (a) and (b) of this section:

(1) elementary accounting;

(2) principles of accounting;

(3) financial and managerial accounting;

(4) introductory accounting courses; and

(5) accounting software courses.

(e) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the accounting course requirement.

(f) CPE courses shall not be used to meet the accounting course requirement.

(g) An ethics course required in §511.58(c) of this chapter (relating to Related Business Subjects) shall not be used to meet the accounting course requirement in subsections (a) and (b) of this section.

(h) Accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.

(i) The board may review the content of accounting courses and determine if they meet the requirements of this section.

(j) Credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education to meet the requirements of this chapter:

(1) American College Education (ACE);

(2) Prior Learning Assessment (PLA);

(3) Defense Activity for Non-Traditional Education Support (DANTES);

(4) Defense Subject Standardized Test (DSST); and

(5) Straighterline.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601195

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.58

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.58 concerning Related Business Subjects.

Background, Justification and Summary

This proposed revision accepts an academic course in accounting/business software from an institution of higher education for purposes of satisfying the academic courses required to be certified.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will provide a licensee with training in an area that will benefit their clients.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.58. Related Business Subjects.

(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) The board will accept a minimum of 21 semester credit hours of upper level courses (for the purposes of this subsection, economics and statistics at any college level will count as upper level courses) as related business subjects, 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) business law, including study of the Uniform Commercial Code;

(2) economics;

(3) management;

(4) marketing;

(5) business communications;

(6) statistics and quantitative methods;

(7) information systems, [or] technology or accounting/business software;

(8) finance and financial planning;

(9) data analytics, data interrogation techniques, cyber security and/or digital acumen in the accounting context;

(10) no more than 6 credit semester hours of upper level business or accounting internship taken at a Board recognized educational institution of higher education; and

(11) other areas related to accounting.

(c) The Board requires a three semester hour accounting or business ethics course that includes a framework of ethical reasoning, including the core values of integrity, objectivity, and independence, professional values, and attitudes for exercising professional skepticism and other behavior in the best interest of the public and profession and shall include the ethics rules of the AICPA and the SEC. The course may be taken to meet the education requirements of §511.56 of this chapter (related to Educational Qualifications under the Act to take the UCPAE); or the certification requirements of §511.59 of this chapter (related to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours); or §511.164 of this chapter (related to Qualifications for Issuance of a Certificate with not Fewer than 150 Semester Hours).

(d) The board may review the content of business courses and determine if they meet the requirements of this section.

(e) Credit for hours taken at recognized institutions of higher education using the quarter system shall be counted as 2/3 of a semester hour for each hour of credit received under the quarter system.

(f) A course that was repeated will be counted only once to meet the requirements of this section.

(g) Related business courses completed through and offered by an extension school, correspondence school, or continuing education program of a board recognized educational institution may be accepted by the board, provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.

(h) Credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education [~~may not be used~~] to meet the requirements of this chapter:

(1) American College Education (ACE);

(2) Prior Learning Assessment (PLA);

(3) Defense Activity for Non-Traditional Education Support (DANTES);

(4) Defense Subject Standardized Test (DSST); and

(5) StraighterLine.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601196

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.59

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.59 concerning Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours.

Background, Justification and Summary

Paragraph (d) of this proposed revision identifies courses that will not be accepted for purposes of certification by an applicant with 120 hours.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will assist the applicant knowing which classes may not count toward obtaining a certificate.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.59. Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours.

(a) Effective August 1, 2026, an applicant who meets the education requirements of §§511.56, 511.57 and 511.58 of this chapter (relating to Educational Qualifications under the Act to take the UCPAE, Courses in an Accounting Concentration to take the UCPAE, and Related Business Subjects), may elect to qualify for CPA certification by completing the requirements in subsections (b) and (c) of this section.

(b) An applicant for CPA certification under this section shall complete upper level accounting courses as defined by §511.57 of this chapter equal to or in excess of 27 semester hours or quarter-hour equivalents of upper level accounting courses.

(c) The work experience shall be at least two years of full time, non-routine accounting experience as defined by §511.122 and §511.123 of this chapter (relating to Acceptable Work Experience and Reporting Work Experience) and supervised by a CPA as defined by §511.124 of this chapter (relating to Acceptable Supervision).

(d) The following courses, courses of study, certificates, and programs may not be used to meet the certification requirement:

(1) remedial or developmental courses offered at an institution of higher education;

(2) CPA Review coursework offered at an institution of higher education;

(3) additional independent study courses beyond coursework defined in §511.57 of this chapter; and

(4) accounting/business course internships beyond coursework defined in §511.58 of this chapter.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601197

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.57

The Texas State Board of Public Accountancy (Board) proposes a repeal to §511.57 concerning Courses in an Accounting Concentration to Take the UCPAE.

Background, Justification and Summary

Fiscal Note

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed rule repeal is in effect, there will be no additional estimated cost to the state, no estimated reduction in costs to the state and to local governments, and no estimated loss or increase in revenue to the state, as a result of enforcing or administering the rule repeal.

Public Benefit

The adoption of the proposed rule repeal will implement the revisions made by the last session of the Texas Legislature permitting an applicant to be certified and licensed with a Bachelor's Degree.

Probable Economic Cost and Local Employment Impact

Mr. Treacy, Executive Director, has determined that there will be no probable economic cost to persons required to comply with the rule repeal and a Local Employment Impact Statement is not required because the proposed rule repeal will not affect a local economy.

Small Business, Rural Community and Micro-Business Impact Analysis

William Treacy, Executive Director, has determined that the proposed rule repeal will not have an adverse economic effect on small businesses, rural communities or micro-businesses because the rule repeal does not impose any duties or obligations upon small businesses, rural communities or micro-businesses; therefore, an Economic Impact Statement and a Regulatory Flexibility Analysis are not required.

Government Growth Impact Statement

William Treacy, Executive Director, has determined that for the first five-year period the rule repeal is in effect, the proposed rule repeal: does not create or eliminate a government program; does not create or eliminate employee positions; does not increase or decrease future legislative appropriations to the Board; does not increase or decrease fees paid to the Board; does not create a new regulation; limits the existing regulation; does not increase or decrease the number of individuals subject to the proposed rule's applicability; and does not positively or adversely affect the state's economy.

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule repeal.

The requirement related to a rule increasing costs to regulated persons does not apply to the Texas State Board of Public Accountancy because the rule repeal is being proposed by a self-directed semi-independent agency. (§2001.0045(c)(8))

Public Comment

The Board specifically invites comments from the public on the issues of whether or not the proposed rule repeal will have an adverse economic effect on small businesses. If the proposed rule repeal is believed to have an adverse effect on small businesses, estimate the number of small businesses believed to be impacted by the rule repeal, describe and estimate the economic impact of the rule repeal on small businesses, offer alternative methods of achieving the purpose of the rule repeal; then explain how the Board may legally and feasibly reduce that adverse effect on small businesses considering the purpose of the statute under which the proposed rule repeal is to be adopted; and finally, describe how the health, safety, environmental, and economic welfare of the state will be impacted by the various proposed methods. See Texas Government Code, §2006.002(c). The board invites a request for information related to the cost, benefit, or effect of the proposed rule repeal, including any applicable data, research, or analysis.

Statutory Authority

The rule repeal is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed rule repeal.

§511.57. Courses in an Accounting Concentration to Take the UCPAE.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601219

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

SUBCHAPTER D. CPA EXAMINATION

22 TAC §511.72

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.72 concerning Uniform Examination.

Background, Justification and Summary

The American Institute of CPAs has made some changes to the UCPAE. As a result, the disciplines included on the UCPAE have been revised. This proposed rule revision recognizes these revisions.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will make available to the applicant the disciplines that will be tested on the UCPAE.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.72. Uniform Examination.

(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.

(b) The board shall utilize the UCPAE available from the AICPA covering the following sections until such time as the UCPAE is restructured by the AICPA:

(1) auditing and attestation (AUD);

~~[(2) business environment and concepts;]~~

~~[(3) regulation; and]~~

(2) [~~(4)~~] financial accounting and reporting (FAR);

(3) taxation and regulation (REG);

(4) business analysis and reporting (BAR);

(5) information systems and controls (ISC); and

(6) tax compliance and planning (TCP).

(c) If the UCPAE is restructured by the AICPA, the board shall utilize the UCPAE available from the AICPA that tests the knowledge and skills required for performance as a newly licensed certified public accountant. The examination shall include the subject areas of accounting and auditing and related knowledge and skills as the board may require. The board shall determine the manner in which credit for a subject is integrated into the new structure.

[(d) Effective January 1, 2024, the board shall utilize the UCPAE available from the AICPA covering the following sections:]

[(1) auditing and attestation (AUD);]

[(2) business analysis and reporting (BAR);]

[(3) financial accounting and reporting (FAR);]

[(4) information systems and controls (ISC);]

[(5) taxation and regulation (REG); and]

[(6) tax compliance and planning (TCP).]

(d) [~~(e)~~] An applicant taking a section of the UCPAE shall pay an examination fee to NASBA, when required by NASBA, and an eligibility fee to the board pursuant to §521.14 of this title (relating to Eligibility Fee).

(e) [~~(f)~~] An applicant taking the examination is required to have in their possession the Notice to Schedule form provided by NASBA, and a government-issued form of identification containing a photograph of the applicant[~~, and a second form of identification such as a board-issued form~~].

(f) [~~(g)~~] An applicant taking the examination shall sign a statement of confidentiality and conduct which the applicant must follow during the entire examination.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601198

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.73

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.73 concerning Notice to Applicant to Schedule Taking a CPA Exam Section.

Background, Justification and Summary

The effective date in paragraph (a) has expired and is no longer necessary in the rule.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will avoid possible confusion in reading the board's rules.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.73. Notice to Applicant to Schedule Taking a CPA Exam Section.

(a) Upon [~~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.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601199

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.77

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.77 concerning Scoring.

Background, Justification and Summary

The UCPAE is no longer given quarterly. The proposed rule revision reflects that the testing as events. Replacing the word "communications" with "response" more accurately reflects the content of the UCPAE.

Fiscal Note

Public Benefit

The proposed rule amendment will avoid misunderstandings.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.77. Scoring.

(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 event [~~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 response [~~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.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601200

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.80

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.80 concerning Granting of Credit.

Background, Justification and Summary

An applicant's passing score on any section of the UCPAE is good for 30 months from the notification date of passing the UCPAE but this period can be extended if the Executive Director extends the credit based upon unforeseeable or uncontrollable events. With the effective date of August 31, 2026 an applicant for CPA certification under §511.59 of this chapter has 36 months to meet the education requirements for certification otherwise the exam results will expire.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will help the applicants and the public understand that passing scores on the exam may expire if the applicant fails to pass all part within the established time.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.80. Granting of Credit.

(a) Upon earning a passing score on the following sections as determined by board rule, the board shall grant credit for the satisfactory completion of the following sections of the UCPAE:

(1) auditing and attestation (AUD);

(2) financial accounting and reporting (FAR);

(3) taxation and regulation (REG); and

(4) one of the following discipline sections:

(A) business analysis and reporting (BAR);

(B) information systems and controls (ISC); or

[(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) 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. Unforeseeable and uncontrollable events include, but are not limited to, the health of the applicant, accidents limiting the applicant, military service, natural disasters, or acts of God to meet the vendor requirements of §511.87 of this chapter (relating to Loss of Credit).

(c) [~~(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.

(d) [~~(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.

(e) [~~(d)~~ ] An [~~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 Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours [~~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.]

(f) Effective August 1, 2026, an applicant under this section shall have 36 months from the time all test sections are passed to meet the education requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) or the credit for all test sections will expire.

[(f) Effective January 1, 2024, the Board shall grant credit to an applicant for the satisfactory completion of the following sections 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:]

[(1) auditing and attestation (AUD);]

[(2) financial accounting and reporting (FAR);]

[(3) taxation and regulation (REG); and]

[(4) one of the following discipline sections:]

[(A) business analysis and reporting (BAR);]

[(B) information systems and controls (ISC); or]

[(C) tax compliance and planning (TCP).]

(g) An applicant who has received and retained credit for any or all sections on the UCPAE may transfer such credits to another licensing jurisdiction if the applicant pays in advance a transfer fee set by board rule as identified in §521.7 of this title (relating to Fee for Transfer of Credits).

(h) If the UCPAE is restructured by the AICPA, the board shall determine the manner in which active credit earned prior to the restructure for a subject is integrated into the new UCPAE.

[(i) 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 event; and]

[(2) the applicant provides documentation to substantiate the unforeseeable and uncontrollable event.]

[(j) Interpretive Comment: For the purpose of this section unforeseeable and uncontrollable events include, but are not limited to, the health of the applicant, accidents limiting the applicant, military service, natural disasters, or acts of God.]

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601201

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.82

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.82 concerning Application for Transfer of Credits.

Background, Justification and Summary

An applicant wishing to transfer credits on the exam earned in another jurisdiction has 36 months to demonstrate that they have completed the education required to become licensed in Texas.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will help applicants attempting to transfer exam credits from another jurisdiction to be aware of a time limitation to provide the board with evidence of their education.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.82. Application for Transfer of Credits.

(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.

(b) The application shall be made on a form prescribed by the board, accompanied by the requisite fee set by the board and identified in §521.7 of this title (relating to Fee for Transfer of Credits). An applicant must also ensure that the board receives necessary documents from the licensing authority of another jurisdiction related to the applicant along with the scores made and credits earned by the applicant on all UCPAE that were taken under the jurisdiction of the licensing authority.

(c) An applicant must meet all of the eligibility requirements of the Act and board rules at the time credits were earned on the UCPAE.

(d) An applicant approved to transfer partial credits must then apply for the UCPAE.

(e) An applicant approved to transfer credits shall have 36 months from the time all test sections are passed to [~~must~~] provide evidence of the completion of the education requirements of §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours) or effective August 1, 2026 meet the education requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) or the credit for all test sections will expire. [~~of a three-semester hour board-approved ethics course prior to issuance of the CPA certificate.~~]

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601202

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.83

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.83 concerning Granting of Credit by Transfer of Credit.

Background, Justification and Summary

Clarifying that an applicant has 36 months after passing the CPA exam to meet the education requirements of §511.59 or §511.164.

Fiscal Note

Public Benefit

The proposed rule amendment will help the applicants and the public understand that passing scores on the exam may expire if the applicant fails to pass all part within the established time.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.83. Granting of Credit by Transfer of Credit.

(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.

(b) If the board accepts transfers of credit, it will also accept transfers of credit for sections passed at subsequent examinations.

(c) The grades made by an applicant on sections under consideration must be the ones reported to the licensing authority of another jurisdiction by the AICPA through NASBA.

(d) An applicant allowed credit for each section passed must pass the remaining section(s) within the next 30 months from the date credit was awarded or forfeit credit received for that section.

(e) An [~~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 Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours [~~Definition of 150 Semester Hours to Qualify for Issuance of a Certificate~~]) or effective August 1, 2026 to meet the education requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) or the credit for all test sections will expire.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601203

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.87

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.87 concerning Loss of Credit.

Background, Justification and Summary

An applicant for certification whose exam credits have expired may seek reinstatement of those credits by demonstrating to the executor director uncontrollable and unforeseen circumstances caused those credits to expire. The applicant must seek reinstatement within 90 days of the credits expiration.

Fiscal Note

Public Benefit

The proposed rule amendment will make the public and applicants aware of the opportunity for reinstatement of expired credits and how they may be reinstated.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.87. Loss of Credit.

(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.

(d) Within 90 days of the date of expiration, the executive director may consider reinstatement of expired credits, provided the applicant substantiated unforeseeable and uncontrollable extreme hardship event(s), including:

(1) the health of the applicant;

(2) serious illness or death of an applicant's immediate family, that includes a spouse, child, sibling or parent;

(3) accidents limiting the applicant;

(4) military service; or

(5) natural disasters that contributed to the expiration of credits.

[(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.]~~

(e) An extreme hardship event that limits the applicant is defined as:

(1) a serious illness of an applicant or member of the immediate family, which includes a spouse, child, sibling or parent;

(2) death of an immediate family member; or

(3) accidents that impacts the applicant.[;]

~~[(4) military service of the applicant; or]~~

~~[(5) natural disasters that impacts the applicant.]~~

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601204

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.94

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.94 concerning Documentation of the Need for an Accommodation.

Background, Justification and Summary

A proposed revision to the rule to make it clear that an applicant, who qualifies, may seek an accommodation in taking the UCPAE from the Board.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will be instructive to applicants to take the UCPEA exam of the Board's consideration of accommodations for those persons that qualify.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.94. Documentation of the Need for an Accommodation.

(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 by the board 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 five [~~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.

(b) Additional requirements for an applicant with a learning disability.

(1) The applicant shall demonstrate:

(A) at least average overall intellectual functioning as measured by general cognitive ability tests; and

(B) evidence of a significant impairment in one or more of the following areas of intellectual functioning and information processing:

(i) attention and concentration;

(ii) efficiency and speed of information processing;

(iii) reception (perception and verbal comprehension);

(iv) memory (ability for new learning);

(v) cognition (thinking); and

(vi) expression.

(2) Significant impairment is generally determined by a discrepancy of 1.5 standard deviations, or more, between the applicant's intellectual functioning, as measured by general cognitive ability tests, and actual performance on reliable standardized measures of attention and concentration, memory, language reception and expression, cognition, as well as academic areas of reading, spelling, writing, and mathematics.

(3) Further, determination of the learning disability shall be based on reliable standardized psychometric tests of achievement and ability and a complete clinical history including medical, family, developmental, educational and occupational information.

(c) Information required to evaluate disabilities. An applicant who requests an accommodation and/or an auxiliary aid shall provide the board with the necessary information to evaluate the request. The board shall evaluate each request on a case-by-case basis. The following information is required to support requests for an accommodation and/or auxiliary aid:

(1) identification of the type of disability (physical, mental, learning);

(2) credential requirements of the evaluator:

(A) For physical or mental disabilities (not including learning), the evaluator shall be a licensed physician or psychologist with special expertise in the area of the disability. If someone else who does not fit these criteria completes the evaluation, the board may reject the unqualified evaluation and require another evaluation by a professional of its choosing, and the request may be delayed.

(B) In the case of learning disabilities, a qualified evaluator shall have sufficient experience to be considered qualified to evaluate the existence of learning disabilities and proposed accommodations needed for specific learning disabilities. The evaluator shall be one of the following:

(i) a licensed physician or psychologist who possesses a minimum of three years experience working with adults with learning disabilities, and who has training in all of the areas described in clause (ii) of this subparagraph; or

(ii) another professional who possesses a master's or doctoral degree in special education or educational psychology from an accredited institution, defined as being accredited or an applicant for accreditation, identified by the American Association of Collegiate Registrars and Admissions Officers, and who has at least three years of equivalent training and experience in all of the areas described in subclauses (I) - (IV) of this clause:

(I) assessing intellectual ability level and interpreting tests of such ability;

(II) screening for cultural, emotional, and motivational factors;

(III) assessing achievement level; and

(IV) administering tests to measure attention and concentration, memory, language reception and expression, cognition, reading, spelling, writing, and mathematics.

(3) Professional verification of the disability, which shall include:

(A) the nature and extent of the disability;

(B) the test(s) performed to diagnose the disability, if applicable;

(D) the recommended accommodation and how it relates to the applicant's disability, given the format of the examination;

(E) the professional's name, title, telephone number, professional license or certification number, educational credential, and his/her original signature; and

(F) a description of the professional's educational experience which qualifies him/her to make the determination.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601205

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.97

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.97 concerning Examination of Applicant Approved with Accommodation.

Background, Justification and Summary

An applicant to take the UCPAE upon having received an accommodation to take the UCPAE must reimburse the Board for any charges the Board incurs as a result of the accommodations if the applicant fails to appear or cancels, or reschedules the exam without providing at least four days notice.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will put applicants on notice of incurring the costs of accommodations provided at their request when they failed to appear or cancels or reschedules without providing at least four days prior notice.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.97. Examination of Applicant Approved with Accommodation.

(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.

(e) An applicant who is authorized to have accommodations on the UCPAE, and cancels and/or reschedules the exam with the testing vendor within four business days or less, is required to reimburse the board for the costs for accommodations that were not utilized by the applicant.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601206

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

SUBCHAPTER E. VENDOR REQUIREMENTS

22 TAC §511.107

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.107 concerning No-Show, Late Arrival and Late Cancellation.

Background, Justification and Summary

An applicant to take the UCPAE will be charged a testing fee if the applicant makes a request to cancel or reschedule less than 60 days prior to the UCPAE. This in addition to being charged at testing fee if they provide less than 6 days prior to the scheduled testing.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will put applicants on notice of the additional fees for not notifying the testing centers in advance.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.107. No-Show, Late Arrival and Late Cancellation.

(a) An applicant is not eligible for a refund of the hourly testing fee if the applicant:

(1) fails to appear for a scheduled section of the UCPAE;

(2) arrives more than 30 minutes after the scheduled start time for taking the section of the UCPAE and is refused admission to the exam; or

(3) changes or cancels a section of the UCPAE after the applicable Test Cancellation/Change Deadline.

(b) An applicant may be charged a reasonable fee for a rescheduled exam or cancellation.

(1) An applicant who requests a change in scheduling or cancellation 60 [30] or more days prior to the original day of testing will not be charged an additional fee.

(2) An applicant who requests a change in scheduling or cancellation from 59 [29] to six days prior to the original day of testing will be charged an additional fee set by the test vendor. The applicant must make direct contact by noon of the fifth business day before the day of the exam with personnel at the call center or through the vendor's website. Leaving a message on a recorder or a voice mail is not sufficient to confirm a change or cancellation.

(3) An applicant who requests a change in scheduling or cancellation less than six days prior to the original day of testing will be charged an additional fee equal to the amount of the full test fee.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601208

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

SUBCHAPTER F. EXPERIENCE REQUIREMENTS

22 TAC §511.122

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.122 concerning Acceptable Work Experience.

Background, Justification and Summary

Addresses the needs of acceptable work experience and requires the work experience necessary to be certified as supervised, evaluated and reviewed by a CPA. It also expresses the need to have received continuous independent thought on important accounting matters. There are also non-substantive grammatical changes proposed. It also addresses the expected work experience standards of an applicant reviewing accounting experiencing in a law firm providing accounting legal advices.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will provide greater direction to the applicant as to what is required of an applicant to become certified.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.122. Acceptable Work Experience.

(a) Work experience shall be supervised, evaluated and reviewed by a CPA who is [~~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 continually requires the use of independent thought and judgment on important accounting matters, 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.

(1) Client practice of public accountancy. Work experience gained through [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;

(D) providing forensic accounting services;

(E) providing internal auditing services; and

(F) business valuation services.

(3) Industry practice. Work [~~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. Work [~~All work~~] experience gained in government shall meet [~~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.

(A) Internal work experience gained at a law firm 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.

(B) Work [~~All work~~] experience gained as an attorney 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:

(i) [~~(A)~~] tax-planning, compliance and litigation; and

(ii) [~~(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 level accounting [~~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.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601209

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.123

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.123 concerning Reporting Work Experience.

Background, Justification and Summary

The proposed rule revision details the work experience provided by an applicant with 150 course work hours as opposed to an applicant seeking certification with a bachelor's degree. The applicant with 150 hours of course work requires 12 months of work experience and the applicant with a bachelor's degree and less than 150 hours, effective August 1, 2026, requires two years of work experience. Part time work for the applicant with a bachelor's degree must obtain 4,000 hours of work experience in no more than 48 months.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will help the applicants wishing to become certified to know the requirements required of an applicant with a bachelor's degree and those applicants with 150 hours of coursework.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.123. Reporting Work Experience.

(a) To meet the work experience requirements of §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours), the [~~The~~] board requires a minimum of one year of full-time work experience completed in no less than 12 months [~~work experience~~] as described in §511.122 of this chapter (relating to Acceptable Work Experience) which shall be obtained in one of the following ways:

(1) full-time employment consisting of 40 or more hours per week [~~completed in no less than 12 months~~]; or

(2) part-time employment consisting of a minimum of 20 hours per week until 2000 hours of accounting work experience have been completed. Part-time work experience must be completed in no more than 24 months from the date the work begins.

(b) Effective August 1, 2026, to meet the work experience requirements of §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours) the board requires a minimum of two years of full-time work experience completed in no less than 24 months as described in §511.122 of this chapter which shall be obtained in one of the following ways:

(1) full-time employment consisting of 40 or more hours per week; or

(2) part-time employment consisting of a minimum of 20 hours per week until 4,000 hours of accounting work experience have been completed. Part-time work experience must be completed in no more than 48 months from the date the work begins.

(1) a statement from the supervising CPA describing the non-routine work performed by the applicant and a description of the important accounting matters requiring the applicant's independent thought and judgment;

(2) a statement from the supervising CPA describing the type of experience that the CPA possesses which qualifies the CPA to supervise the applicant; and

(3) a statement from the supervising CPA that the applicant has demonstrated professional competence; and

(4) [~~(3)~~] an affidavit from the supervising CPA stating that [~~he has supervised~~] the applicant's work was supervised; and it is the opinion of the CPA [~~offers his opinion~~] that the applicant is qualified to perform all the accounting related work assigned to the applicant in accordance with the professional standards required by the board as defined in §501.62 of this title (relating to Other Professional Standards).

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601211

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.124

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.124 concerning Acceptable Supervision.

Background, Justification and Summary

The proposed rule revision makes it clear that the firm the applicant is working for must be certified as a firm in order to provide acceptable work experience. It also clarifies that the firm the applicant works for may engage a CPA firm to supervise attest to an applicant's experience requirements when the firm does not directly employ a CPA to supervise the applicant. It makes it clear that it is the responsibility of the applicant and CPA to assure that the supervision was compliant with board requirements.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will be helpful to the applicant to be certified to understand what acceptable supervision constitutes to be the experience requirement to be certified.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.124. Acceptable Supervision.

(a) Acceptable supervision must be performed by a CPA experienced in the non-routine accounting area assigned to an applicant and who holds an active license or permit in this state or another state and has not been exempted from the board's CPE during the period of supervision. If the applicant's work experience and CPA supervision is gained through the client practice of public accountancy, as defined in §511.122 of this chapter (relating to Acceptable Work Experience), [~~the CPA and~~] the CPA firm must be properly licensed and in good standing with the licensing board where the applicant performs the work experience.

(1) Supervision is provided whenever the person being supervised reports to, is instructed by, is reviewed by, and is evaluated directly by the supervisor. The supervisor in this capacity may be in an intermediate level of supervision above the applicant.

(2) Where there is no CPA employed at the company, firm or organization, acceptable supervision may be gained if the following conditions are met:

(A) a properly licensed CPA firm that is in good standing with the firm's licensing board is engaged to provide supervision, review, and evaluation of work experience; and

(B) the supervision, review, and evaluation of work is performed on a routine and recurring basis to permit the CPA firm to provide documentation of work experience;

(C) the CPA firm does not perform attest services for which independence is required for the [~~applicant or the~~] applicant's employer; and

(D) the CPA assigned to provide the supervision is employed by the CPA firm and is currently licensed and in good standing with the firm's licensing board and experienced to provide such supervision in the non-routine accounting area assigned to the applicant.

(3) Telecommunications equipment and computers may be used to facilitate supervision. The board requires detailed documentation if such devices are used to facilitate supervision.

(b) It is the responsibility of the CPA and the [an] applicant to document that supervision was adequate and effective in any situations inconsistent with the above examples.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601212

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

SUBCHAPTER H. CERTIFICATION

22 TAC §511.161

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.161 concerning Qualifications for Issuance of a Certificate.

Background, Justification and Summary

The proposed rule implements the new legislation, effective August 1, 2026, that permits the certification of an applicant with a bachelor's degree and distinguishes those applicants from the applicants with 150 hours of coursework.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will implement the recent legislation permitting certification with a bachelor's degree.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.161. Qualifications for Issuance of a Certificate.

The certificate of a CPA shall be granted by the board to an applicant who qualifies under the current Act and has met the following qualifications:

(1) successfully completed the UCPAE;

(2) met the education requirements in §511.164 of this chapter (relating to Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours [~~Definition of 150 Semester Hours to Qualify for Issuance of a Certificate~~]) or effective August 1, 2026, the education requirements in §511.59 of this chapter (relating to Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours);

(3) successfully completed a 3-semester hour board-approved ethics course as defined by §511.58 [~~§511.164~~] of this chapter (relating to Related Business Subjects);

(4) submitted an application prescribed by the board;

(5) submitted the requisite fee, set by the board, for issuance of the certificate;

(6) provided evidence of a lack of a history of dishonest or felonious acts or any criminal activity that might be relevant to the applicant's qualifications;

(7) completed the fingerprint process that accesses the Federal Bureau of Investigation (FBI) and the Texas Department of Public Safety - Crime records division files;

(8) submitted, on a form prescribed by the board, evidence of completion of the work experience requirements commensurate with the education requirements described in §511.59 or §511.164 of this section;

(9) executed an oath of office stating support of the Constitution of the United States and of this state and the laws thereof, and compliance with the board's Rules of Professional Conduct;

(10) successfully completed the examination on the board's Rules of Professional Conduct; and

(11) provided any other information requested by the board.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601213

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.163

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.163 concerning Examination on the Board's Rules of Professional Conduct Requirements.

Background, Justification and Summary

The adoption of the proposed rule amendment will clarify that applicants for certification must wait 2 weeks before retaking the exam on the Rules of Professional Conduct.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will clarify that applicants for certification must wait 2 weeks before retaking the Rules of Professional Conduct exam.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.163. Examination on the Board's Rules of Professional Conduct Requirements.

(a) An applicant applying for the issuance of the CPA certificate must pass an examination on the board's Rules of Professional Conduct.

(1) The examination on the Rules of Professional Conduct must be completed not more than six months prior to the issuance of the CPA certificate.

(2) A grade of 85% or higher on the exam is considered passing.

(b) An applicant who does not earn a passing grade on the Rules of Professional Conduct examination shall wait two weeks before reexamination may occur.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601214

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842

22 TAC §511.164

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.164 concerning Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours.

Background, Justification and Summary

The proposed rule eliminates the minimum of two semester credit hours in research and analysis and changes the 30 semester hours of upper level accounting courses to 27 semester hours of upper level accounting courses for those applicants with a Bachelor's degree. It requires a 3 semester hour ethics course.

Fiscal Note

Public Benefit

The adoption of the proposed rule amendment will inform applicants of the need for a 3 hour ethics course to be certified with the Bachelor's degree.

Probable Economic Cost and Local Employment Impact

Small Business, Rural Community and Micro-Business Impact Analysis

Government Growth Impact Statement

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

Public Comment

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.164. Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours.

(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 [~~paragraphs (1), or (2), and (3) - (5)~~] this section:

(1) [~~effective through July 31, 2026,~~] at least 27 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter (relating to Courses in an Accounting Concentration to take the UCPAE); [~~to include a minimum of two semester credit hours in research and analysis;~~]

~~[(2) effective August 1, 2026, at least 30 semester hours or quarter-hour equivalents of upper level accounting courses as defined by §511.57 of this chapter;]~~

(2) [~~(3)~~] no fewer than 24 semester hours or quarter-hour equivalents of upper level related business courses to include a three-semester hour ethics course, as defined by §511.58 of this chapter (relating to Related Business Subjects); and

(3) no fewer than 150 semester hours or quarter-hour equivalents of academic coursework.

(b) Although not required by the board, the following academic coursework when combined with subsection (a) of this section may be used to meet or exceed the 150 semester hour requirement of subsection (a)(3) of this section:

(1) [~~(4)~~] [~~although not required to meet subsection (a)(5) of this section, the board may accept~~] not more than six hours or quarter hour equivalents of CPA review coursework completed at a board-recognized institution of higher education; and

(2) [~~(5)~~] a maximum of 9 total semester credit hours of undergraduate or graduate independent study and/or internships as defined in §511.51(6) or §511.51(7) of this chapter (relating to Educational Definitions). [academic coursework at an institution of higher education as defined by §511.52 of this chapter, when combined with paragraphs (1) - (4) of this subsection meets or exceeds 150 semester hours. 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 including the coursework used to meet §511.58 of this chapter [~~(relating to Related Business Subjects)~~].

(c) [~~(b)~~] The following courses, courses of study, certificates, and programs may not be used to meet the 150 semester hour requirement:

(1) remedial or developmental courses offered at an educational institution; and

(2) credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education [~~may not be used~~] to meet the requirement of this chapter:

(A) American College Education (ACE);

(B) Prior Learning Assessment (PLA);

(D) Defense Subject Standardized Test (DSST); and

(E) StraighterLine.

(d) [~~(c)~~] The semester hours from a course that has been repeated will be counted only once toward the required semester hours.

(e) [~~(d)~~] The work experience shall be at least one year of full time non-routine accounting experience as defined by §511.122 and §511.123 of this chapter (relating to Acceptable Work Experience and Reporting Work Experience) and supervised by a CPA as defined by §511.124 of this chapter (relating to Acceptable Supervision).

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 13, 2026.

TRD-202601215

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: April 26, 2026

For further information, please call: (512) 305-7842