SECTION 511.56. Educational Qualifications under the Act to take the UCPAE

(a) An applicant for the UCPAE under the current Act shall meet the following educational requirements at the time of filing the initial application to take the examination and in order to qualify to take the examination:

(1) hold a baccalaureate or graduate degree conferred by an institution of higher education as defined by §511.52 of this chapter (relating to Recognized Institutions of Higher Education) recognized by the board; and

(2) complete no fewer than 120 semester hours or quarter-hour equivalents of courses, as defined by §511.59 of this chapter (relating to Definition of 120 Semester Hours to take the UCPAE) and consisting of:

(A) no fewer than 21 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); and

(B) 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).

(b) An applicant for the UCPAE who met the educational requirements of the Act that were in effect at the time of taking the initial examination shall continue to be examined under those requirements unless the applicant chooses to meet the current education requirements of the Act.

Source Note: The provisions of this §511.56 adopted to be effective October 30, 1991, 16 TexReg 5826; amended to be effective June 30, 1997, 22 TexReg 5925; amended to be effective February 27, 2000, 25 TexReg 1376; amended to be effective February 4, 2004, 29 TexReg 966; amended to be effective February 17, 2008, 33 TexReg 1100; amended to be effective January 28, 2009, 34 TexReg 429; amended to be effective April 11, 2012, 37 TexReg 2406; amended to be effective February 8, 2017, 42 TexReg 422; amended to be effective June 2, 2021, 46 TexReg 3402; amended to be effective June 8, 2022, 47 TexReg 3264; amended to be effectiveOctober 4, 2023, 48 TexReg 5662