Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511 - ELIGIBILITY
Subchapter D - CPA EXAMINATION
Section 511.72 - Uniform Examination

Universal Citation: 22 TX Admin Code ยง 511.72

Current through Reg. 49, No. 38; September 20, 2024

(a) The board shall contract with NASBA for the administration of the UCPAE, in conjunction with the AICPA and a test vendor. The examination shall be offered as determined by the AICPA, NASBA, and the testing vendor. The examination may be offered at the following locations provided they are secure, approved and monitored by the board or its designee and the testing vendor:

(1) at the board's office; and

(2) at testing facilities established by NASBA and the testing vendor.

(b) The board shall utilize the UCPAE available from the AICPA covering the following sections until such time as the UCPAE is restructured by the AICPA:

(1) auditing and attestation;

(2) business environment and concepts;

(3) regulation; and

(4) financial accounting and reporting.

(c) If the UCPAE is restructured by the AICPA, the board shall utilize the UCPAE available from the AICPA that tests the knowledge and skills required for performance as a newly licensed certified public accountant. The examination shall include the subject areas of accounting and auditing and related knowledge and skills as the board may require. The board shall determine the manner in which credit for a subject is integrated into the new structure.

(d) Effective January 1, 2024, the board shall utilize the UCPAE available from the AICPA covering the following sections:

(1) auditing and attestation (AUD);

(2) business analysis and reporting (BAR);

(3) financial accounting and reporting (FAR);

(4) information systems and controls (ISC);

(5) taxation and regulation (REG); and

(6) tax compliance and planning (TCP).

(e) An applicant taking a section of the UCPAE shall pay an examination fee to NASBA, when required by NASBA, and an eligibility fee to the board pursuant to § 521.14 of this title (relating to Eligibility Fee).

(f) An applicant taking the examination is required to have in their possession the Notice to Schedule form provided by NASBA, a government-issued form of identification containing a photograph of the applicant, and a second form of identification such as a board-issued form.

(g) An applicant taking the examination shall sign a statement of confidentiality and conduct which the applicant must follow during the entire examination.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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