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TX HB1757

TX HB1757
Relating to eligibility requirements to practice public accountancy.


summary

Introduced
01/07/2025
In Committee
04/01/2025
Crossed Over
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to eligibility requirements to practice public accountancy.

AI Summary

This bill modifies the eligibility requirements for obtaining a Certified Public Accountant (CPA) certificate in Texas by expanding the educational pathways and clarifying examination and experience requirements. Specifically, the bill adds a new option for certification that allows individuals with a baccalaureate degree in accounting to become eligible, in addition to the existing requirement of 150 semester hours of coursework. For those pursuing certification with a baccalaureate degree, the bill mandates completing two years of professional experience as determined by the Texas State Board of Public Accountancy. The bill also makes technical modifications to rules regarding the acceptance of CPA examination credits from other states, allowing the board more flexibility in determining reciprocity and standards. Additionally, the bill requires the Texas State Board of Public Accountancy to adopt necessary rules to implement these changes, with the new provisions set to take effect on August 1, 2026. These changes aim to provide more flexible pathways to CPA certification while maintaining professional standards and competency requirements.

Committee Categories

Government Affairs

Sponsors (5)

Last Action

Laid on the table subject to call (on 04/23/2025)

bill text


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