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The Texas State Board of Public Accountancy will be considering rule amendments to increase the length of conditional credit for Texas CPA Exam candidates from 18 months to 30 months. This would allow candidates 30 months from the date of passing the first section of the exam to complete the remaining three sections without losing credit. The rule amendments will be considered by the Board’s Qualifications and Rules committees. In accordance with the Texas Administrative Procedures Act, which requires Board adoption and public comment periods, the earliest this change could go into effect would be early October 2023.
The National Association of State Boards of Accountancy recently adopted amendments to the Uniform Accountancy Act (UAA) Model Rules which increase the length of conditional credit from 18 months to 30 months. The UAA Model Rules have no immediate effect on state Board rules but are provided as recommendations to encourage uniform adoption among states. Texas candidates remain under existing Board rules until the Texas Board adopts rule amendments.