Tex. Occupations Code § 901.259
CERTIFICATION BASED ON RECIPROCITY
Texas · Texas Occupations Code · Status: effective
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- Citation
- Tex. Occupations Code § 901.259, CERTIFICATION BASED ON RECIPROCITY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/701184
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Full text
(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) 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) 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) 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.
(b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty.