Tex. Occ. Code § 901.312 · Subchapter G. UNIFORM CPA EXAMINATION
TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board may accept the partial completion of the uniform CPA examination given by the licensing authority of another state if:
(1) the examination was prepared and graded by the American Institute of Certified Public Accountants or, if doing so would result in a greater degree of reciprocity with the examination results of other states, the National Association of State Boards of Accountancy;
(2) the credit is active in the other state; and
(3) at the time the credit was earned, the applicant met the requirements in effect in the other state and the other state's standards are equal to or higher than the standards prescribed by this chapter or a rule adopted under this chapter.
(b) The board may transfer to the licensing authority of another state active credits earned as a result of partially completing the uniform CPA examination in this state.
(c) The board by rule shall establish:
(1) a fee in an amount not to exceed $100 to receive credits from another licensing authority; and
(2) a fee in an amount not to exceed $50 to transfer credits to another licensing authority.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 6 (S.B. 262), Sec. 4, eff. August 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm
- Text hash
- sha256 71a33e46e46ce03b448748832da57d05135ab7d5dc01dcc5803831e8cdd28a9a
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.