Bill > SB262

This bill modifies the eligibility requirements for obtaining a Certified Public Accountant (CPA) certificate in Texas by adding a new pathway for certification. Currently, individuals must complete 150 semester hours in board-recognized courses with an accounting concentration. The bill now allows applicants to alternatively qualify with a baccalaureate degree in accounting, with the condition that they must also complete two years of professional experience as determined by board rules. The bill also updates provisions related to accepting CPA exam results from other states, giving the Texas State Board of Public Accountancy more flexibility in determining reciprocity and equivalency of examination standards. Additionally, the bill requires the board to adopt new rules to implement these changes, with the act set to take effect on August 1, 2026. These modifications aim to provide more flexible pathways for individuals to become certified public accountants while maintaining professional standards and experience requirements.

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https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB262