SB 522

relating to the practice of accounting in this state by certain
certified public accountants licensed in other states.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 901.462, Occupations Code, is amended by
amending Subsection (a) and adding Subsections (a-1), (e), and (f)
(a)  An individual who holds a certificate or license as a
certified public accountant issued by another state and whose
principal place of business is not in this state may exercise all
the privileges of certificate and license holders of this state
without obtaining a certificate or license under this chapter if:
(1)  the [National Association of State Boards of
Accountancy's National Qualification Appraisal Service has
verified that the other state has education, examination, and
experience requirements for certification or licensure that are
comparable to or exceed the requirements for licensure as a
certified public accountant of The American Institute of Certified
Public Accountants/National Association of State Boards of
Accountancy Uniform Accountancy Act and the] board determines that
the licensure requirements in the other state [of that Act] are
comparable to or exceed the licensure requirements of this chapter;
(A)  is certified or licensed in the other state
and is in good standing in the other state;
(B)  has passed the uniform CPA examination;
(i)  a baccalaureate degree with at least
150 semester hours with a concentration in accounting or equivalent
(ii)  a graduate degree with a concentration
in accounting or equivalent courses; or
(iii) a baccalaureate degree with a
concentration in accounting or equivalent courses; and
(D)  at the time the individual's certificate or
(i)  not less than one year of work
experience if licensed under an educational pathway comparable to
(ii) not less than two years of work
experience if licensed under an educational pathway comparable to
(a-1)  In making a determination under Subsection (a)(1),
the board may use the resources provided by the National
Association of State Boards of Accountancy's National
Qualification Appraisal Service, if the appraisal service has
reviewed the education, examination, and experience requirements
for certification or licensure in the other state and compared them
to the requirements for licensure as a certified public accountant
(e)  Notwithstanding any other provision of law, the board
may prohibit an individual not licensed in this state from
exercising the privileges of certificate and license holders of
this state if the board determines that the individual has not met
the requirements provided under Subsection (a)(2).
(f)  An individual who is certified or licensed in another
state as of January 1, 2025, maintains and exercises all the
privileges of certificate and license holders of this state without
obtaining a certificate or license of this state and shall be
subject to the provisions [obtains from the National Association of
State Boards of Accountancy's National Qualification Appraisal
Service verification that the individual's education, examination,
and experience qualifications are comparable to or exceed the
requirements for licensure as a certified public accountant of The
American Institute of Certified Public Accountants/National
Association of State Boards of Accountancy Uniform Accountancy Act
and the board determines that the licensure requirements of that
Act are comparable to or exceed the licensure requirements] of this
SECTION 2.  This Act takes effect September 1, 2025.