Relating to eligibility requirements to practice public accountancy, the official text

S.B. No. 262

AN ACT

relating to eligibility requirements to practice public

accountancy.

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

SECTION 1. Section 901.252, Occupations Code, is amended to

read as follows:

Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to

receive a certificate, a person must:

(1) satisfy the requirements of Section 901.253;

(2) complete:

(A) at least 150 semester hours or quarter-hour

equivalents in board-recognized courses, including an accounting

concentration or equivalent courses that meet the education

requirements established under Section 901.254, as determined by

board rule; or

(B) a baccalaureate degree with an accounting

concentration or equivalent courses that meet the education

requirements established under Section 901.254, as determined by

board rule;

(3) pass the uniform CPA examination;

(4) meet the work experience requirements established

under Section 901.256; and

(5) pass an examination on the rules of professional

conduct as determined by board rule.

SECTION 2. Section 901.256, Occupations Code, is amended by

adding Subsection (a-1) to read as follows:

(a-1) To be eligible to receive a certificate with a

baccalaureate degree under Section 901.252(2)(B), a person must

complete two years of experience as determined by board rule.

SECTION 3. Section 901.258(a), Occupations Code, is amended

to read as follows:

(a) The board may accept the completion of the uniform CPA

examination given by the licensing authority of another state if:

(1) the examination was prepared and graded by the

American Institute of Certified Public Accountants or, if doing so

would result in a greater degree of reciprocity with the

examination results of other states, the National Association of

State Boards of Accountancy; and

(2) the applicant met the requirements in effect in

this state, as determined by board rule, at the time the credit was

earned.

SECTION 4. Section 901.312(a), Occupations Code, is amended

to read as follows:

(a) The board may accept the partial completion of the

uniform CPA examination given by the licensing authority of another

state if:

(1) the examination was prepared and graded by the

American Institute of Certified Public Accountants or, if doing so

would result in a greater degree of reciprocity with the

examination results of other states, the National Association of

State Boards of Accountancy;

(2) the credit is active in the other state; and

(3) at the time the credit was earned, the applicant

met the requirements in effect in the other state and the other

state's standards are equal to or higher than the standards

prescribed by this chapter or a rule adopted under this chapter.

SECTION 5. As soon as practicable after the effective date

of this Act, the Texas State Board of Public Accountancy shall adopt

rules as necessary to implement the changes in law made by this Act

to Chapter 901, Occupations Code.

SECTION 6. This Act takes effect August 1, 2026.

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______________________________

President of the Senate
Speaker of the House

I hereby certify that S.B. No. 262 passed the Senate on

March 11, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 262 passed the House on

April 24, 2025, by the following vote: Yeas 144, Nays 0, two

present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

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Governor