Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by Findlaw Staff
(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) holds a certificate or license as a certified public accountant from a state that the National Association of State Boards of Accountancy's National Qualification Appraisal Service has verified as having education, examination, and experience requirements for certification or licensure that are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;
(B) obtains from the National Association of State Boards of Accountancy's National Qualification Appraisal Service verification that the individual's education, examination, and experience qualifications are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;
(C) 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;
(D) 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
(E) 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.
Cite this article: FindLaw.com - Texas Occupations Code - OCC § 901.259. Certification Based on Reciprocity - last updated January 01, 2024 | https://codes.findlaw.com/tx/occupations-code/occ-sect-901-259/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)