2025S0001-1 10/14/24     By: Perry S.B. No. 262     A BILL TO BE ENTITLED   AN ACT   relating to eligibility requirements to practice public   accountancy.          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:                      (A)  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, as determined by   board rule; or                      (B)  a baccalaureate degree with an accounting   concentration or equivalent courses that meet the education   requirements established under Section 901.254, 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 901.256, Occupations Code, is amended by   adding Subsection (a-1) to read as follows:          (a-1)  To be eligible to receive a certificate with a   baccalaureate degree under Section 901.252(2)(B), a person must   complete two years of experience as determined by board rule.          SECTION 3.  Section 901.258(a), Occupations Code, is amended   to read as follows:          (a)  The board may accept the 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; and                (2)  the applicant met the requirements in effect in   this state, as determined by board rule, at the time the credit was   earned.          SECTION 4.  Section 901.312(a), Occupations Code, is amended   to read as follows:          (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.          SECTION 5.  As soon as practicable after the effective date   of this Act, the Texas State Board of Public Accountancy shall adopt   rules as necessary to implement the changes in law made by this Act   to Chapter 901, Occupations Code.          SECTION 6.  This Act takes effect September 1, 2025.