Texas § 901.312 TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.

Texas Statutes

§ 901.312 — TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.

Texas § 901.312

Code OCOccupations Code

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Tex. Occupations Code Code Ann. § 901.312 (2026).

Text

Sec. 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES. Text of subsection effective until August 01, 2026

(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. Text of subsection effec

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Sec. 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.
Text of subsection effective until August 01, 2026
(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.
Text of subsection effective on August 01, 2026
(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.
SUBCHAPTER H. FIRM LICENSE REQUIREMENTS