September 17, 2026 Board Meeting – Proposed Rules

The Texas State Board of Public Accountancy (Board) proposes the following changes to the rules:

§511.53 concerning Evaluation of International Education Documents

• The Board has the responsibility to assure that education obtained in a foreign jurisdiction is equivalent to the education required to become a CPA in Texas. The University of Texas has been evaluating foreign applicant education and advising if it is equivalent to Texas requirements. Some foreign jurisdiction applicant education can be reviewed in-house by Board staff. Therefore, not all evaluations need be performed by staff at the University of Texas. The proposed revision permits this agency to conduct the evaluation by Board staff, as well as University of Texas staff.

§511.97 concerning Examination of Applicant Approved with Accommodation

• The Board proposes eliminating the requirement that CPA candidates requesting disability accommodation to take the Uniform CPA exam, provide at least four-day notice prior to cancelling the exam or be subject to reimbursement for the cost of their requested accommodation. The Board recognizes that issues preventing planned testing can occur at any time, through no fault of the candidate, and the candidate should not be held responsible. The Board proposes eliminating the reimbursement requirement.

§520.4 concerning Eligible Students for the Accounting Students Scholarship Program

• Subchapter N of the Texas Public Accountancy Act provides for scholarship money to assist qualified students intending to take the CPA exam. The scholarship is awarded to help students with their school expenses. The rule currently requires students to sit for the exam within three years of submitting their “Application of Intent” to take the exam. The Board has information that demonstrates that the sooner a student sits for the exam after completing their education, the greater the likelihood of passing the exam. The Board is proposing to revise the requirement to sit for the exam from three years to two years of submitting to the Board of their intent to take the CPA exam.

§520.5 concerning Award Amount and Uses for the Accounting Students Scholarship Program

• The maximum period that an accounting student may be awarded a scholarship to financially assist the student to pursue the CPA credential is 36 months from the date of the initial scholarship award. This language is being revised to clarify this requirement in the scholarship program.