Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511 - ELIGIBILITY
Subchapter D - CPA EXAMINATION
Section 511.94 - Documentation of the Need for an Accommodation

Universal Citation: 22 TX Admin Code ยง 511.94

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

(a) Requirements of an applicant requesting accommodation.

(1) To protect the integrity of the testing process, the board requires documentation of the existence of a disability and reason the requested accommodation is necessary to provide the applicant with an equal opportunity to exhibit his/her knowledge, skills, and ability through the examination.

(2) An applicant requesting an accommodation shall have the professional certifying to the disability provide all of the information listed in subsection (c) of this section. For subsequent examinations, the applicant who was earlier provided an accommodation shall submit a statement from the professional who previously certified to the disability condition stating that the disability condition has not changed to the extent that it would require a modification to the accommodation previously provided. The applicant is responsible for any costs involved in providing this documentation.

(3) An evaluation and documentation supporting a disability shall be valid for three years from the date submitted to the board, except that no further documentation shall be required where the evaluation clearly states that the disability will not change in the future.

(b) Additional requirements for an applicant with a learning disability.

(1) The applicant shall demonstrate:
(A) at least average overall intellectual functioning as measured by general cognitive ability tests; and

(B) evidence of a significant impairment in one or more of the following areas of intellectual functioning and information processing:
(i) attention and concentration;

(ii) efficiency and speed of information processing;

(iii) reception (perception and verbal comprehension);

(iv) memory (ability for new learning);

(v) cognition (thinking); and

(vi) expression.

(2) Significant impairment is generally determined by a discrepancy of 1.5 standard deviations, or more, between the applicant's intellectual functioning, as measured by general cognitive ability tests, and actual performance on reliable standardized measures of attention and concentration, memory, language reception and expression, cognition, as well as academic areas of reading, spelling, writing, and mathematics.

(3) Further, determination of the learning disability shall be based on reliable standardized psychometric tests of achievement and ability and a complete clinical history including medical, family, developmental, educational and occupational information.

(c) Information required to evaluate disabilities. An applicant who requests an accommodation and/or an auxiliary aid shall provide the board with the necessary information to evaluate the request. The board shall evaluate each request on a case-by-case basis. The following information is required to support requests for an accommodation and/or auxiliary aid:

(1) identification of the type of disability (physical, mental, learning);

(2) credential requirements of the evaluator:
(A) For physical or mental disabilities (not including learning), the evaluator shall be a licensed physician or psychologist with special expertise in the area of the disability. If someone else who does not fit these criteria completes the evaluation, the board may reject the unqualified evaluation and require another evaluation by a professional of its choosing, and the request may be delayed.

(B) In the case of learning disabilities, a qualified evaluator shall have sufficient experience to be considered qualified to evaluate the existence of learning disabilities and proposed accommodations needed for specific learning disabilities. The evaluator shall be one of the following:
(i) a licensed physician or psychologist who possesses a minimum of three years experience working with adults with learning disabilities, and who has training in all of the areas described in clause (ii) of this subparagraph; or

(ii) another professional who possesses a master's or doctoral degree in special education or educational psychology from an accredited institution, defined as being accredited or an applicant for accreditation, identified by the American Association of Collegiate Registrars and Admissions Officers, and who has at least three years of equivalent training and experience in all of the areas described in subclauses (I) - (IV) of this clause:
(I) assessing intellectual ability level and interpreting tests of such ability;

(II) screening for cultural, emotional, and motivational factors;

(III) assessing achievement level; and

(IV) administering tests to measure attention and concentration, memory, language reception and expression, cognition, reading, spelling, writing, and mathematics.

(3) Professional verification of the disability, which shall include:
(A) the nature and extent of the disability;

(B) the test(s) performed to diagnose the disability, if applicable;

(C) the effect of the disability on the applicant's ability to perform under standard testing conditions;

(D) the recommended accommodation and how it relates to the applicant's disability, given the format of the examination;

(E) the professional's name, title, telephone number, professional license or certification number, educational credential, and his/her original signature; and

(F) a description of the professional's educational experience which qualifies him/her to make the determination.

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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