Texas Statutes (Last Updated: January 4, 2014) |
OCCUPATIONS CODE |
Title 5. REGULATION OF FINANCIAL AND LEGAL SERVICES |
Subtitle A. FINANCIAL SERVICES |
Chapter 901. ACCOUNTANTS |
Subchapter G. UNIFORM CPA EXAMINATION |
Sec. 901.306. CONTENT AND SECURITY OF EXAMINATION
Latest version.
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(a) The board may use or require the use of all or part of the uniform CPA examination and any related service available from:
(1) the American Institute of Certified Public Accountants; or
(2) the National Association of State Boards of Accountancy.
(b) The examination must test the person's knowledge of accounting, auditing, and any other subject the board determines is appropriate.
(c) If the examination is secured by the preparer, the board may not release a copy of any question or answer to any person.
(d) The board by rule may adopt a system to maintain the security and integrity of the examination process.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 381, Sec. 4, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1497, Sec. 21, eff. Sept. 1, 2001.