Texas § 901.260 CERTIFICATE BASED ON FOREIGN CREDENTIALS.

Texas Statutes

§ 901.260 — CERTIFICATE BASED ON FOREIGN CREDENTIALS.

Texas § 901.260

Code OCOccupations Code

This text of Texas § 901.260 (CERTIFICATE BASED ON FOREIGN CREDENTIALS.) 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.

Bluebook

Tex. Occupations Code Code Ann. § 901.260 (2026).

Text

Sec. 901.260. CERTIFICATE BASED ON FOREIGN CREDENTIALS.

(a)The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:

(1)the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction's comparable credential;

(2)the foreign credential:

(A)entitles the holder to issue reports on financial statements;

(B)was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction; and

(C)has not expired or been revoked, suspended, limited, or probated; and

(3)the applicant:

(A)received the credential based on ed

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Sec. 901.260. CERTIFICATE BASED ON FOREIGN CREDENTIALS. (a) The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:
(1) the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction's comparable credential;
(2) the foreign credential:
(A) entitles the holder to issue reports on financial statements;
(B) was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction; and
(C) has not expired or been revoked, suspended, limited, or probated; and
(3) the applicant:
(A) received the credential based on education and examination requirements that are comparable to or exceed those in effect in this state on the date that the foreign credential was granted;
(B) satisfied one of the following:
(i) completed an experience requirement in the jurisdiction that granted the foreign credential that is comparable to or exceeds the experience requirements established under this chapter;
(ii) completed at least four years of professional accounting experience in this state; or
(iii) within the 10 years preceding the date of the application, has met equivalent requirements prescribed by board rule;
(C) passed a uniform qualifying examination acceptable to the board covering national standards; and
(D) passed an examination acceptable to the board covering the laws, rules, and code of ethical conduct in effect in this state.
(b) An applicant for a certificate under Subsection (a) must list in the application each jurisdiction, foreign and domestic, in which the applicant has applied for or holds a credential to practice public accountancy. Each holder of a certificate issued under Subsection (a) shall notify the board in writing of the issuance, denial, revocation, suspension, limitation, or probation of a credential or the commencement of a disciplinary or enforcement action by any jurisdiction not later than the 30th day after the effective date of that action.
(c) The board's determination of whether a foreign credential is substantially equivalent to a certificate issued under this chapter is not subject to judicial review.
SUBCHAPTER G. UNIFORM CPA EXAMINATION