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 523.115 - Credits for Instructors and Discussion Leaders
Current through Reg. 49, No. 38; September 20, 2024
(a) When an instructor or discussion leader serves at a program for which participants receive credit and at a level that increases the instructor's or discussion leader's professional competence, credit may be given for preparation and presentation time measured in terms of CPE credits .
(b) For the first time a program is presented, an instructor may receive up to three times the number of CPE credits approved for the program.
(c) For repetitious presentations, the instructor may receive credit only if it can be demonstrated that the subject matter involved was changed sufficiently to require significant additional study or research.
(d) The maximum credit for preparation and presentation in any one-year reporting period cannot exceed 20 CPE credits .
(e) Multiple instructors shall receive proportional CPE credit.
(f) An instructor cannot claim credit for teaching courses which are determined introductory level by the college or university.
(g) If claiming CPE credit under this section, 50 percent of the CPE credits reported must be as a participant in a qualified CPE program in any three-year reporting period.