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Texas Statutes (Last Updated: January 4, 2014) |
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OCCUPATIONS CODE |
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Title 5. REGULATION OF FINANCIAL AND LEGAL SERVICES |
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Subtitle A. FINANCIAL SERVICES |
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Chapter 901. ACCOUNTANTS |
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Subchapter G. UNIFORM CPA EXAMINATION |
Sec. 901.310. CONDITIONAL EXAMINATION CREDIT
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(a) The board by rule shall award conditional credit to a person who:
(1) passes two or more subjects in a single examination;
(2) takes each part of the examination the person is eligible to take; and
(3) attains a minimum grade of 50 percent on each part of the examination the person does not pass.
(b) The board shall award credit to a person who attains a passing score on a subsequent examination if the person:
(1) takes each part of the examination the person is eligible to take; and
(2) attains a minimum grade of 50 percent on each part of the examination that the person does not pass.
(c) The board shall consider a person to have passed an examination if the person receives credit for each subject by receiving conditional credit after September 1, 1989, and passing the remaining subjects within the six consecutive examinations following the examination for which the person receives conditional credit.