Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 523 - CONTINUING PROFESSIONAL EDUCATION
Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS
Section 523.113 - Exemptions from CPE
Current through Reg. 49, No. 52; December 27, 2024
The board shall not issue or renew a license to an individual who has not earned the required CPE credits unless an exemption has been granted by the board.
(1) The board may consider granting an exemption from the CPE requirement during the period for which the exemption is requested on a case-by-case basis if:
(2) A licensee who has been granted the retired or disability status under § 515.8 of this title (relating to Retired or Disability Status) is not required to report any CPE credits.
(3) A licensee who no longer meets the eligibility requirements for an exemption under this section or no longer qualifies for retired or disability status under § 515.8 of this title shall be required to report sufficient CPE credits to be in compliance with § 523.112 of this chapter (relating to Required CPE Participation). CPE credits shall be earned in the technical area as described in § 523.102 of this chapter (relating to CPE Purpose and Definitions) and § 523.130 of this chapter (relating to Ethics Course Requirements).