{"data":{"id":"us-tx/tex.-occupations-code-901.259","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 901.259","heading":"CERTIFICATION BASED ON RECIPROCITY.","body":"(a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person:\n(1) satisfies at least one of the following:\n(A) meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination;\n(B) met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state; or\n(C) has completed at least four years of experience practicing public accountancy, if the experience:\n(i) occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application; and\n(ii) satisfies requirements established by board rule; and\n(2) has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application.\n(b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty.\nActs 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, eff. Sept. 1, 2001.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 40 (S.B. 522), Sec. 1, eff. September 1, 2025.","path":["OCCUPATIONS CODE","TITLE 5. REGULATION OF FINANCIAL AND LEGAL SERVICES","SUBTITLE A. FINANCIAL SERVICES","CHAPTER 901. ACCOUNTANTS","SUBCHAPTER F. CERTIFICATE REQUIREMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm#901.259","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"079f7d97c679546ea1be2f846a7f6f57817ff88080f4b44f84d93bf3a9c3f24a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-901.258","next":"us-tx/tex.-occupations-code-901.260"},"notice":"GroundRules: Original legal text. Not legal advice."}