Current through Reg. 49, No. 38; September 20, 2024
(a) An
applicant who has completed a baccalaureate or higher degree from a board
recognized institution of higher education based on the requirements of §
511.52 of this chapter (relating
to Recognized Institutions of Higher Education), may enter into a course of
study at a board recognized Texas community college to complete the educational
requirements of §§
511.57,
511.58, and
511.60 of this chapter (relating
to Qualified Accounting Courses to take the UCPAE, Definitions of Related
Business Subjects to take the UCPAE, and Qualified Accounting Courses Prior to
January 1, 2024 to take the UCPAE).
(b) The board recognizes and accepts Texas
community colleges that meet board standards for a comprehensive academic
program based on the educational requirements of §§
511.57,
511.58, and
511.60 of this chapter.
(c) Effective August 1, 2015, the standards
include at a minimum all, but are not limited to, the following:
(1) The Texas community college must be
accredited by SACS.
(2) Academic
accounting and business courses recognized as meeting §§
511.57,
511.58, and
511.60 of this chapter are deemed
by the board as equivalent to upper level coursework at an institution of
higher education and must contain a rigorous curriculum that is similar to
courses offered in a baccalaureate degree program at a university. Accounting,
business, and ethics courses must be developed by a group of full time
accounting faculty members and approved by the board prior to offering to
students. Modifications to an approved course must be reconsidered by the board
prior to offering to students.
(3)
Academic courses meeting §§
511.57,
511.58, and
511.60 of this chapter must be
taken after completing a baccalaureate degree.
(4) The Texas community college must offer no
fewer than:
(A) 27 semester hours of academic
accounting courses meeting §
511.57 or §
511.60 of this chapter;
(B) 24 semester hours of academic business
courses meeting §
511.58 of this chapter;
and
(C) a board-approved three
semester hour ethics course meeting §
511.164 of this chapter (relating
to Definition of 150 Semester Hours to Qualify for Issuance of a
Certificate).
(5) The
Texas community college designates an accounting faculty member(s) who is
responsible for:
(A) managing the
comprehensive academic program at all campuses;
(B) selecting and training qualified faculty
members to teach the program courses and regularly evaluating their
effectiveness in the classroom;
(C)
establishing and maintaining a rigorous program curriculum;
(D) establishing and maintaining a process
for advising and guiding students through the program; and
(E) providing annual updates to the board on
the status of the academic program.
(6) Faculty members at a community college
recognized and accepted by the board must have the following credentials to
teach academic courses meeting §§
511.57,
511.58, and
511.60 of this chapter:
(A) Doctorate or master's degree in the
teaching discipline; or
(B)
Master's degree with a concentration in the teaching discipline (a minimum of
18 graduate semester hours in the teaching discipline).
(7) At least three-fourths of the faculty
members who are responsible to teach academic courses meeting §
511.57 or §
511.60 of this chapter must hold a
current CPA license.
(8) Faculty
members will comply with the established educational definitions in §
511.51 of this chapter (relating
to Educational Definitions).
(9)
The Texas community college will provide ongoing professional development for
its faculty as teachers, scholars, and CPA practitioners.
(10) The Texas community college will make
available to students a resource library containing current online
authoritative literature to support the academic courses meeting §§
511.57,
511.58, and
511.60 of this chapter, and will
incorporate the online authoritative literature in accounting
courses.
(d) A community
college recognized and accepted by the board under this provision must be
reconsidered by the board on the fifth-year anniversary of the approval.
Information brought to the attention of the board by a student or faculty
member of the Texas community college that indicates non-compliance with the
standards may cause the board to accelerate reconsideration.
