Section 511.164 - Definition of 150 Semester Hours to Qualify for Issuance of a Certificate(a) To qualify for the issuance of a CPA certificate, an applicant must hold at a minimum a baccalaureate degree, conferred by a board-recognized institution of higher education as defined by § 511.52 of this chapter (relating to Recognized Institutions of Higher Education), and have completed the board-recognized coursework identified in this section: (1) no fewer than 27 semester hours or quarter-hour equivalents of upper level accounting courses as defined by § 511.57 of this chapter (relating to Qualified Accounting Courses to take the UCPAE) or § 511.60 of this chapter (relating to Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE) to include a minimum of two semester credit hours in research and analysis;(2) no fewer than 24 semester hours or quarter-hour equivalents of upper level related business courses, as defined by § 511.58 of this chapter (relating to Definitions of Related Business Subjects to take the UCPAE);(3) a three semester hour board-approved standalone course in accounting or business ethics. The course must be taken at a recognized educational institution and should provide students with a framework of ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior in the best interest of the public and profession. The ethics course shall: (A) include the ethics rules of the AICPA, the SEC, and the board;(B) provide a foundation for ethical reasoning, including the core values of integrity, objectivity, and independence; and(C) be taught by an instructor who has not been disciplined by the board for a violation of the board's rules of professional conduct, unless that violation has been waived by the board; and(4) academic coursework at an institution of higher education as defined by § 511.52 of this chapter, when combined with paragraphs (1) - (3) of this subsection meets or exceeds 150 semester hours, of which 120 semester hours meets the education requirements defined by § 511.59 of this chapter (relating to Definition of 120 Semester Hours to take the UCPAE). An applicant who has met paragraphs (1) - (3) of this subsection may use a maximum of 9 total semester credit hours of undergraduate or graduate independent study and/or internships as defined in § 511.51(b)(4) or § 511.51(b)(5) of this chapter (relating to Educational Definitions) to meet this paragraph. The courses shall consist of:(A) a maximum of three semester credit hours of independent study courses; and(B) a maximum of six semester credit hours of accounting/business course internships.(b) The following courses, courses of study, certificates, and programs may not be used to meet the 150 semester hour requirement:(1) any CPA review course offered by an institution of higher education or a proprietary organization;(2) remedial or developmental courses offered at an educational institution; and(3) credits awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education may not be used to meet the requirement of this chapter:(A) American College Education (ACE);(B) Prior Learning Assessment (PLA);(C) Defense Activity for Non-Traditional Education Support (DANTES);(D) Defense Subject Standardized Test (DSST); and(c) The hours from a course that has been repeated will be counted only once toward the required semester hours.22 Tex. Admin. Code § 511.164
Adopted by Texas Register, Volume 48, Number 30, July 28, 2023, TexReg 4048, eff. 7/14/2023(EMERGENCY); Amended by Texas Register, Volume 48, Number 39, September 29, 2023, TexReg 5666, eff. 10/4/2023; Amended by Texas Register, Volume 49, Number 05, February 2, 2024, TexReg 0554, eff. 2/7/2024