Bill Text: TX SB159 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to eligibility requirements for a certified public accountant certificate and to take the uniform CPA examination.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2023-05-13 - Effective on 9/1/23 [SB159 Detail]
Download: Texas-2023-SB159-Comm_Sub.html
Bill Title: Relating to eligibility requirements for a certified public accountant certificate and to take the uniform CPA examination.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2023-05-13 - Effective on 9/1/23 [SB159 Detail]
Download: Texas-2023-SB159-Comm_Sub.html
88R22083 DIO-D | ||
By: Perry | S.B. No. 159 | |
(Button, Cook, Bell of Kaufman, et al.) | ||
Substitute the following for S.B. No. 159: No. |
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relating to eligibility requirements for a certified public | ||
accountant certificate and to take the uniform CPA examination. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 901.252, Occupations Code, is amended to | ||
read as follows: | ||
Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to | ||
receive a certificate, a person must: | ||
(1) satisfy the requirements of Section 901.253; | ||
(2) complete at least 150 semester hours or | ||
quarter-hour equivalents in board-recognized courses, including an | ||
accounting concentration or equivalent courses that meet the | ||
education requirements established under Section 901.254 or | ||
901.255, as determined by board rule; | ||
(3) pass the uniform CPA examination; | ||
(4) meet the work experience requirements established | ||
under Section 901.256; and | ||
(5) pass an examination on the rules of professional | ||
conduct as determined by board rule. | ||
SECTION 2. Section 901.254, Occupations Code, is amended to | ||
read as follows: | ||
Sec. 901.254. EDUCATION REQUIREMENTS. To be eligible to | ||
take the uniform CPA examination, an applicant must: | ||
(1) hold a baccalaureate or graduate degree, or its | ||
equivalent as determined by board rule, conferred by a | ||
board-recognized institution of higher education; and | ||
(2) complete at least 120 [ |
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quarter-hour equivalents in board-recognized courses, including at | ||
least 24 semester hours of [ |
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equivalent courses as determined by board rule. | ||
SECTION 3. Section 901.256(a), Occupations Code, is amended | ||
to read as follows: | ||
(a) To be eligible to receive a certificate, a person must | ||
complete[ |
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[ |
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[ |
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to the board, including experience providing a service or advice | ||
involving accounting, attest services, management or financial | ||
advisory or consulting services, tax services, or other services | ||
the board considers appropriate for an accountant, if the person: | ||
(1) [ |
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college credits; or | ||
(2) [ |
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SECTION 4. Sections 901.252 and 901.256(a), Occupations | ||
Code, as amended by this Act, apply only to an application for a | ||
public accountant certificate submitted on or after the effective | ||
date of this Act. An application for a public accountant | ||
certificate submitted before the effective date of this Act is | ||
governed by the law in effect on the date the application was | ||
submitted, and the former law is continued in effect for that | ||
purpose. | ||
SECTION 5. Section 901.254, Occupations Code, as amended by | ||
this Act, applies only to an application to take an examination | ||
submitted on or after the effective date of this Act. An | ||
application to take an examination submitted before the effective | ||
date of this Act is governed by the law in effect on the date the | ||
application was submitted, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 6. This Act takes effect September 1, 2023. |