Current through Reg. 49, No. 38; September 20, 2024
(a) An applicant seeking certification by
reciprocity must apply for certification on a form prescribed by the board. The
application must be accompanied by the requisite fee and shall include written
authorization from the applicant empowering the board to obtain all information
concerning the applicant's qualifications and present standing.
(b) An applicant for certification by
reciprocity from a domestic jurisdiction that has not been approved as being
substantially equivalent by both NASBA and the board must submit the following
along with the completed application form and requisite fee to be processed:
(1) an interstate exchange of information
form documenting the credits under the domestic jurisdiction of
origin;
(2) an executed oath of
office stating support of the Constitutions of the United States and of the
State of Texas and their laws and the rules of the board;
(3) evidence of completion of an examination
on the board's Rules of Professional Conduct;
(4) evidence of completion of 120 credits of
CPE during the last three years, including a board-approved four-credit ethics
course; in compliance with Chapter 523 of this title (relating to Continuing
Professional Education);
(5)
evidence of completion of the board's procedure to investigate the background
of applicants in accordance with the established fingerprint process that
accesses the Federal Bureau of Investigation (FBI) database and the Texas
Department of Public Safety - Crime Records division files in order to ensure
the applicant lacks a history of dishonest or felonious acts and for the board
to be aware of any criminal activity that might be relevant to the applicant's
qualifications; and
(6) any other
information requested by the board.
(c) An applicant for certification by
reciprocity from a domestic jurisdiction that has been approved as being
substantially equivalent by both NASBA and the board must submit the following
along with the completed application form and requisite fee to be processed:
(1) a certificate of good standing as a CPA
from a domestic jurisdiction approved by both NASBA and the board as being
substantially equivalent;
(2) if
requested, a certificate of verification of substantial equivalency of the
domestic jurisdiction of origin from NASBA;
(3) an executed oath of office stating
support of the Constitutions of the United States and of the State of Texas and
their laws and the rules of the board;
(4) evidence of completion of an examination
on the board's Rules of Professional Conduct;
(5) evidence of completion of 120 credits of
CPE during the last three years, including a board-approved four-credit ethics
course; in compliance with Chapter 523 of this title (relating to Continuing
Professional Education);
(6)
evidence of completion of the board's procedure to investigate the background
of applicants in accordance with the established fingerprint process that
accesses the Federal Bureau of Investigation (FBI) database and the Texas
Department of Public Safety - Crime Records division files in order to ensure
the applicant lacks a history of dishonest or felonious acts and for the board
to be aware of any criminal activity that might be relevant to the applicant's
qualifications; and
(7) any other
information requested by the board.
(d) An applicant for certification by
reciprocity from a foreign jurisdiction that has been approved as being
substantially equivalent by both U.S. IQAB and the board must submit the
following along with the completed application form and requisite fee to be
processed:
(1) a certificate of good standing
of credentials to practice public accountancy from the foreign jurisdiction of
origin;
(2) an executed oath of
office stating support of the Constitutions of the United States and of the
State of Texas and their laws and the rules of the board;
(3) evidence of a passing grade on the
IQEX;
(4) evidence of a passing
grade on a board approved examination on the board's Rules of Professional
Conduct;
(5) evidence of the
completion of a board-approved four-credit ethics course;
(6) evidence of completion of the board's
procedure to investigate the background of applicants in accordance with the
established fingerprint process that accesses the Federal Bureau of
Investigation (FBI) database and the Texas Department of Public Safety - Crime
Records division files in order to ensure the applicant lacks a history of
dishonest or felonious acts and for the board to be aware of any criminal
activity that might be relevant to the applicant's qualifications;
and
(7) any other information
requested by the board.
(e) All correspondence and supporting
documentation submitted to the board shall be in English or accompanied by a
certified translation into English of such documents.
