Texas § 901.258 TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.

Texas Statutes

§ 901.258 — TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.

Texas § 901.258

Code OCOccupations Code

This text of Texas § 901.258 (TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Tex. Occupations Code Code Ann. § 901.258 (2026).

Text

Sec. 901.258. TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES. Text of subsection effective until August 01, 2026

(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 at the time the credit was earned. Text of subsection effective on August 01, 2026

(a)The board may accept the completion of the uniform CPA examination given by the licensing authority of another state if:

(1)the ex

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Sec. 901.258. TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.
Text of subsection effective until August 01, 2026
(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 at the time the credit was earned.
Text of subsection effective on August 01, 2026
(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.
(b) The board may transfer to the licensing authority of another state active credits earned as a result of 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.