Sec. 901.255. SPECIAL EDUCATION REQUIREMENTS FOR PART-TIME STUDENT

(a) This section applies only to an applicant to take the uniform CPA examination who:

(1) was enrolled in an accounting program on September 1, 1994;

(2) notified the board not later than September 1, 1997, of the applicant's intent to take the examination;

(3) is enrolled in fewer than 12 semester hours in each semester that the applicant attends a college or university; and

(4) completes the accounting program not later than September 1, 2002.

(b) To be eligible to take the uniform CPA examination, an applicant subject to this section 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:

(A) 30 semester hours or quarter-hour equivalents in board-recognized accounting courses, as defined by board rule; and

(B) 20 semester hours or quarter-hour equivalents in board-recognized accounting-related courses in other areas of business administration.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.