Relating to the certification and regulation of certain out-of-state certified public accountants.

89(R) SB 522 - Enrolled version - Bill Text

S.B. No. 522

AN ACT

relating to the certification and regulation of certain

out-of-state certified public accountants.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 901.259(a), Occupations Code, is amended

to read as follows:

(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;

(B)
[
(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

(C)
[
(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.

SECTION 2. Section 901.462, Occupations Code, is amended by

amending Subsections (a) and (b) and adding Subsections (e) and (f)

to read as follows:

(a) An individual who holds
an active
[
a
] certificate or

license as a certified public accountant issued by another state

and whose principal place of business is not in this state may

exercise all the privileges of certificate and license holders of

this state without obtaining a certificate or license under this

chapter if
the individual
:

(1) has passed the uniform CPA examination;

(2) has completed:

(A)

a baccalaureate degree with at least 150

semester hours and a concentration in accounting or equivalent

courses;

(B)

a graduate degree with a concentration in

accounting or equivalent courses; or

(C)

a baccalaureate degree with a concentration

in accounting or equivalent courses; and

(3)

at the time the individual's certificate or

license was issued in the other state, had completed:

(A)

at least one year of work experience, if

licensed under an educational pathway comparable to Subdivision

(2)(A) or (B); or

(B)

at least two years of work experience, if

licensed under an educational pathway comparable to Subdivision

(2)(C)
[
(1)

the National Association of State Boards of

Accountancy's National Qualification Appraisal Service has

verified that the other state has 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; or

[
(2)

the individual 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
].

(b) An individual who meets the requirements of Subsection

(a)
[
(a)(1) or (2)
] and who offers or renders professional services

in person or by mail, telephone, or electronic means may practice

public accountancy in this state without notice to the board.

(e)

Notwithstanding any other law, the board may prohibit an

individual not licensed in this state from exercising the

privileges of certificate and license holders of this state if the

board determines the individual does not meet the requirements of

Subsection (a).

(f)

An individual who on December 31, 2024, held a

certificate or license issued by another state and practiced under

a privilege of this section in this state may exercise all the

privileges of the holder of a certificate and license issued under

this chapter without obtaining a certificate or license in this

state. To the extent that the individual exercises privileges as

described by this subsection, the individual is subject to this

chapter.

SECTION 3. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.

______________________________

______________________________

President of the Senate

Speaker of the House

I hereby certify that S.B. No. 522 passed the Senate on

April 10, 2025, by the following vote: Yeas 30, Nays 0.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 522 passed the House on

May 2, 2025, by the following vote: Yeas 99, Nays 10, one present

not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor