The board may accept CPA exam credits from another state and may transfer active credits to another state, but only under stated conditions. It must also set fees for receiving and transferring credits, capped at $100 and $50.
Sec. 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES. Text of subsection effective until August 01, 2026 (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. Text of subsection effective on August 01, 2026 (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. (b) The board may transfer to the licensing authority of another state active credits earned as a result of partially completing the uniform CPA examination in this state. (c) The board by rule shall establish: (1) a fee in an amount not to exceed $100 to receive credits from another licensing authority; and (2) a fee in an amount not to exceed $50 to transfer credits to another licensing authority. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2025, 89th Leg., R.S., Ch. 6 (S.B. 262), Sec. 4, eff. August 1, 2026. SUBCHAPTER H. FIRM LICENSE REQUIREMENTS