H.B. No. 1757 amends the eligibility requirements for individuals seeking to practice public accountancy in Texas. The bill specifies that to receive a certificate, applicants must complete either at least 150 semester hours or quarter-hour equivalents in board-recognized courses with an accounting concentration or a baccalaureate degree with an accounting concentration, as determined by board rule. Additionally, a new requirement is introduced for those with a baccalaureate degree, mandating two years of experience as determined by board rule. The bill also clarifies that the Texas State Board of Public Accountancy may accept the completion of the uniform CPA examination from other states, provided that the applicant met the requirements in effect in Texas at the time the credit was earned.

Further amendments include provisions for accepting partial completion of the CPA examination from other states, contingent on the applicant meeting the standards of the other state at the time the credit was earned. The bill mandates that the Texas State Board of Public Accountancy adopt necessary rules to implement these changes by August 1, 2026. Overall, the bill aims to enhance the qualifications and standards for public accountants in Texas, ensuring that they meet rigorous educational and experiential criteria.

Statutes affected:
Introduced: Occupations Code 901.252, Occupations Code 901.256, Occupations Code 901.258, Occupations Code 901.312 (Occupations Code 901)
House Committee Report: Occupations Code 901.252, Occupations Code 901.256, Occupations Code 901.258, Occupations Code 901.312 (Occupations Code 901)