S.B. No. 159

Statutes affected:
Introduced: Occupations Code 901.254 (Occupations Code 901)
Senate Committee Report: Occupations Code 901.252, Occupations Code 901.254, Occupations Code 901.256 (Occupations Code 901)
Engrossed: Occupations Code 901.252, Occupations Code 901.254, Occupations Code 901.256 (Occupations Code 901)
House Committee Report: Occupations Code 901.252, Occupations Code 901.254, Occupations Code 901.256 (Occupations Code 901)
Enrolled: Occupations Code 901.252, Occupations Code 901.254, Occupations Code 901.256 (Occupations Code 901)

	AN ACT
	relating to eligibility requirements for a certified public
	accountant certificate and to take the uniform CPA examination.
	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 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 or
	901.255, 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 901.254, Occupations Code, is amended to
	read as follows:
	Sec. 901.254.  EDUCATION REQUIREMENTS. To be eligible to
	take the uniform CPA examination, an applicant must:
	(1)  hold a baccalaureate or graduate degree, or its
	equivalent as determined by board rule, conferred by a
	board-recognized institution of higher education; and
	(2)  complete at least 120 [150] semester hours or
	quarter-hour equivalents in board-recognized courses, including at
	least 24 semester hours of [an] accounting [concentration] or
	equivalent courses as determined by board rule.
	SECTION 3.  Section 901.256(a), Occupations Code, is amended
	to read as follows:
	(a)  To be eligible to receive a certificate, a person must
	complete[:
	[(1)  at least two years of work experience under the
	supervision of a certified public accountant; or
	[(2)]  at least one year of work experience acceptable
	to the board, including experience providing a service or advice
	involving accounting, attest services, management or financial
	advisory or consulting services, tax services, or other services
	the board considers appropriate for an accountant, if the person:
	(1) [(A)]  has completed at least 150 semester hours of
	college credits; or
	(2) [(B)]  holds a graduate degree.
	SECTION 4.  Sections 901.252 and 901.256(a), Occupations
	Code, as amended by this Act, apply only to an application for a
	public accountant certificate submitted on or after the effective
	date of this Act. An application for a public accountant
	certificate submitted before the effective date of this Act is
	governed by the law in effect on the date the application was
	submitted, and the former law is continued in effect for that
	purpose.
	SECTION 5.  Section 901.254, Occupations Code, as amended by
	this Act, applies only to an application to take an examination
	submitted on or after the effective date of this Act. An
	application to take an examination submitted before the effective
	date of this Act is governed by the law in effect on the date the
	application was submitted, and the former law is continued in
	effect for that purpose.
	SECTION 6.  This Act takes effect September 1, 2023.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.B. No. 159 passed the Senate on
	March 21, 2023, by the following vote: Yeas 31, Nays 0; and that
	the Senate concurred in House amendment on May 1, 2023, by the
	following vote: Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	I hereby certify that S.B. No. 159 passed the House, with
	amendment, on April 21, 2023, by the following vote: Yeas 140,
	Nays 0, one present not voting.