Current through Reg. 49, No. 38; September 20, 2024
(a) To
be eligible to take the UCPAE, an applicant must hold at a minimum a
baccalaureate degree, conferred by a board-recognized institution of higher
education as defined by §
511.52 of this chapter (relating
to Recognized Institutions of Higher Education), and have completed the
board-recognized coursework identified in this section:
(1) no fewer than 21 semester hours or
quarter-hour equivalents of upper level accounting courses as defined by §
511.57 of this chapter (relating
to Qualified Accounting Courses) or §
511.60 of this chapter (relating
to Qualified Accounting Courses Prior to January 1, 2024 to take the
UCPAE);
(2) no fewer than 24
semester hours or quarter-hour equivalents of upper level related business
courses, as defined by §
511.58 of this chapter (relating
to Definitions of Related Business Subjects to take the UCPAE); and
(3) academic coursework at an institution of
higher education as defined by §
511.52 of this chapter, when
combined with paragraphs (1) and (2) of this subsection meets or exceeds 120
semester hours.
(b) An
individual holding a baccalaureate degree conferred by a board-recognized
institution of higher education, as defined by §
511.52 of this chapter, and who
has not completed the requirements of this section shall meet the requirements
by taking coursework in one of the following ways:
(1) complete upper level or graduate courses
at a board recognized institution of higher education as defined in §
511.52 of this chapter that meets
the requirements of subsection (a)(1) and (2) of this section; or
(2) enroll in a board recognized community
college as defined in §
511.54 of this chapter (relating
to Recognized Texas Community Colleges) and complete board approved accounting
or business courses that meet the requirements of subsection (a)(1) and (2) of
this section. Only specified accounting and business courses that are approved
by the board will be accepted as not all courses offered at a community college
are accepted.
(c) The
following courses, courses of study, certificates, and programs may not be used
to meet the 120-semester hour requirement:
(1)
any CPA review course offered by an institution of higher education or a
proprietary organization;
(2)
remedial or developmental courses offered at an educational institution;
and
(3) credits awarded for
coursework taken through the following organizations and shown on a transcript
from an institution of higher education may not be used to meet the
requirements of this chapter:
(A) American
College Education (ACE);
(B) Prior
Learning Assessment (PLA);
(C)
Defense Activity for Non-Traditional Education Support (DANTES);
(D) Defense Subject Standardized Test (DSST);
and
(E) StraighterLine.
(d) The hours from a
course that has been repeated will be counted only once toward the required 120
semester hours.
