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Tex. Occ. Code § 901.259

CERTIFICATION BASED ON RECIPROCITY

Known as the Public Accountancy Act

The act spans §§ 901–901 (127 sections).

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff

(a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person:

(1) satisfies at least one of the following:

(A) meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination;

(B) met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state; or

(C) has completed at least four years of experience practicing public accountancy, if the experience:

(i) occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application; and

(ii) satisfies requirements established by board rule; and

(2) has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application.

(b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty.

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.