Tex.
Occ. Code Section 901.260
Certificate Based on Foreign Credentials
(a)
The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:(1)
the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction’s comparable credential;(2)
the foreign credential:(A)
entitles the holder to issue reports on financial statements;(B)
was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction; and(C)
has not expired or been revoked, suspended, limited, or probated; and(3)
the applicant:(A)
received the credential based on education and examination requirements that are comparable to or exceed those in effect in this state on the date that the foreign credential was granted;(B)
satisfied one of the following:(i)
completed an experience requirement in the jurisdiction that granted the foreign credential that is comparable to or exceeds the experience requirements established under this chapter;(ii)
completed at least four years of professional accounting experience in this state; or(iii)
within the 10 years preceding the date of the application, has met equivalent requirements prescribed by board rule;(C)
passed a uniform qualifying examination acceptable to the board covering national standards; and(D)
passed an examination acceptable to the board covering the laws, rules, and code of ethical conduct in effect in this state.(b)
An applicant for a certificate under Subsection (a) must list in the application each jurisdiction, foreign and domestic, in which the applicant has applied for or holds a credential to practice public accountancy. Each holder of a certificate issued under Subsection (a) shall notify the board in writing of the issuance, denial, revocation, suspension, limitation, or probation of a credential or the commencement of a disciplinary or enforcement action by any jurisdiction not later than the 30th day after the effective date of that action.(c)
The board’s determination of whether a foreign credential is substantially equivalent to a certificate issued under this chapter is not subject to judicial review.
Source:
Section 901.260 — Certificate Based on Foreign Credentials, https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm#901.260 (accessed Nov. 25, 2023).
