{"data":{"id":"us-tx/tex.-occupations-code-901.260","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 901.260","heading":"CERTIFICATE BASED ON FOREIGN CREDENTIALS.","body":"(a) The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:\n(1) the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction's comparable credential;\n(2) the foreign credential:\n(A) entitles the holder to issue reports on financial statements;\n(B) was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction; and\n(C) has not expired or been revoked, suspended, limited, or probated; and\n(3) the applicant:\n(A) received the credential based on education and examination requirements that are comparable to or exceed those in effect in this state on the date that the foreign credential was granted;\n(B) satisfied one of the following:\n(i) completed an experience requirement in the jurisdiction that granted the foreign credential that is comparable to or exceeds the experience requirements established under this chapter;\n(ii) completed at least four years of professional accounting experience in this state; or\n(iii) within the 10 years preceding the date of the application, has met equivalent requirements prescribed by board rule;\n(C) passed a uniform qualifying examination acceptable to the board covering national standards; and\n(D) passed an examination acceptable to the board covering the laws, rules, and code of ethical conduct in effect in this state.\n(b) An applicant for a certificate under Subsection (a) must list in the application each jurisdiction, foreign and domestic, in which the applicant has applied for or holds a credential to practice public accountancy. Each holder of a certificate issued under Subsection (a) shall notify the board in writing of the issuance, denial, revocation, suspension, limitation, or probation of a credential or the commencement of a disciplinary or enforcement action by any jurisdiction not later than the 30th day after the effective date of that action.\n(c) The board's determination of whether a foreign credential is substantially equivalent to a certificate issued under this chapter is not subject to judicial review.\nAdded by Acts 2001, 77th Leg., ch. 1497, Sec. 17, eff. Sept. 1, 2001.","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#901.260","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"c84e76e656a8bd326ad2f7cc518e7c11886954830130b17fe1f1c4f3078e54e4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-901.259","next":"us-tx/tex.-occupations-code-901.301"},"notice":"GroundRules: Original legal text. Not legal advice."}