SECTION 511.161. Qualifications for Issuance of a Certificate

The certificate of a CPA shall be granted by the board to an applicant who qualifies under the current Act and has met the following qualifications:

(1) successfully completed the UCPAE;

(2) met the education requirements in §511.164 of this chapter (relating to Definition of 150 Semester Hours to Qualify for Issuance of a Certificate);

(3) successfully completed a 3-semester hour board-approved ethics course as defined by §511.164 of this chapter;

(4) submitted an application prescribed by the board;

(5) submitted the requisite fee, set by the board, for issuance of the certificate;

(6) provided evidence of a lack of a history of dishonest or felonious acts or any criminal activity that might be relevant to the applicant's qualifications;

(7) completed the fingerprint process that accesses the Federal Bureau of Investigation (FBI) and the Texas Department of Public Safety - Crime records division files;

(8) submitted, on a form prescribed by the board, evidence of completion of the work experience requirements commensurate with the education requirements;

(9) executed an oath of office stating support of the Constitution of the United States and of this state and the laws thereof, and compliance with the board's Rules of Professional Conduct;

(10) an applicant who has completed a board-approved ethics course more than two years prior to the date of submitting an application for issuance of a CPA certificate must complete a board-approved four-hour ethics course of comprehensive study on the board's Rules of Professional Conduct;

(11) successfully completed the examination on the board's Rules of Professional Conduct; and

(12) provided any other information requested by the board.

Source Note: The provisions of this §511.161 adopted to be effective April 10, 1990, 15 TexReg 1697; amended to be effective October 30, 1991, 16 TexReg 5829; amended to be effective September 3, 1993, 18 TexReg 5588; amended to be effective December 10, 1998, 23 TexReg 12306; amended to be effective February 27, 2000, 25 TexReg 1379; amended to be effective February 4, 2004, 29 TexReg 969; amended to be effective February 17, 2008, 33 TexReg 1106; amended to be effective August 8, 2012, 37 TexReg 5776; amended to be effective December 4, 2019, 44 TexReg 7390; amended to be effective June 2, 2021, 46 TexReg 3409; amended to be effective October 4, 2023,48 TexReg 5665