SECTION 511.72. Uniform Examination

(a) The board shall contract with NASBA for the administration of the UCPAE, in conjunction with the AICPA and a test vendor. The examination shall be offered as determined by the AICPA, NASBA, and the testing vendor. The examination may be offered at the following locations provided they are secure, approved and monitored by the board or its designee and the testing vendor:

(1) at the board's office; and

(2) at testing facilities established by NASBA and the testing vendor.

(b) The board shall utilize the UCPAE available from the AICPA covering the following sections until such time as the UCPAE is restructured by the AICPA:

(1) auditing and attestation;

(2) business environment and concepts;

(3) regulation; and

(4) financial accounting and reporting.

(c) If the UCPAE is restructured by the AICPA, the board shall utilize the UCPAE available from the AICPA that tests the knowledge and skills required for performance as a newly licensed certified public accountant. The examination shall include the subject areas of accounting and auditing and related knowledge and skills as the board may require. The board shall determine the manner in which credit for a subject is integrated into the new structure.

(d) Effective January 1, 2024, the board shall utilize the UCPAE available from the AICPA covering the following sections:

(1) auditing and attestation (AUD);

(2) business analysis and reporting (BAR);

(3) financial accounting and reporting (FAR);

(4) information systems and controls (ISC);

(5) taxation and regulation (REG); and

(6) tax compliance and planning (TCP).

(e) An applicant taking a section of the UCPAE shall pay an examination fee to NASBA, when required by NASBA, and an eligibility fee to the board pursuant to §521.14 of this title (relating to Eligibility Fee).

(f) An applicant taking the examination is required to have in their possession the Notice to Schedule form provided by NASBA, a government-issued form of identification containing a photograph of the applicant, and a second form of identification such as a board-issued form.

(g) An applicant taking the examination shall sign a statement of confidentiality and conduct which the applicant must follow during the entire examination.

Source Note: The provisions of this §511.72 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective November 1, 1989, 14 TexReg 5548; amended to be effective October 20, 1993, 18 TexReg 6952; amended to be effective February 27, 2000, 25 TexReg 1377; amended to be effective August 13, 2003, 28 TexReg 6273; amended to be effective February 4, 2004, 29 TexReg 967; amended to be effective February 17, 2008, 33 TexReg 1101; amended to be effective August 8, 2012, 37 TexReg 5772; amended to be effective February 8, 2017, 42 TexReg 425; amended to be effective June 5, 2019, 44 TexReg 2721; amended to be effective June 2, 2021, 46 TexReg 3403; amended to beeffective February 2, 2022, 47 TexReg 302; amended to be effective April 12, 2023, 48 TexReg 1829