| (a) An individual who holds a baccalaureate degree
from a recognized educational institution as defined by §511.52
of this chapter (relating to Recognized Institutions of Higher Education)
may take related business courses offered at an accredited community
college, provided they are recognized as upper level courses for a
4-year baccalaureate degree from an institution recognized by the
board.
(b) The board will accept no fewer than 24 semester
credit hours of upper level courses (for the purposes of this subsection,
economics and statistics at any college level will count as upper
division courses) as related business subjects (without repeat), taken
at a recognized educational institution shown on official transcripts
or accepted by a recognized educational institution for purposes of
obtaining a baccalaureate degree or its equivalent, in the following
areas. No more than 6 credit semester hours taken in any subject area
may be used to meet the minimum hour requirement.
(1) business law, including study of the Uniform Commercial
Code;
(2) economics;
(3) management;
(4) marketing;
(5) business communications;
(6) statistics and quantitative methods;
(7) finance;
(8) information systems or technology; and
(9) other areas related to accounting.
(c) In addition to the 24 hours required in subsection
(b) of this section, the board requires that 3 passing semester hours
be earned as a result of taking a course in ethics. The course must
be taken at a recognized educational institution and should provide
students with a framework of ethical reasoning, professional values
and attitudes for exercising professional skepticism and other behavior
that is in the best interest of the public and profession. The ethics
program should provide a foundation for ethical reasoning and include
the core values of integrity, objectivity and independence taught
by an instructor who has not been disciplined by the board for a violation
of the board's rules of professional conduct unless waived by the
board.
(d) Effective July 1, 2011, the board requires that
a minimum of 2 upper level semester credit hours in accounting communications
or business communications be completed. The semester hours may be
obtained through a discrete course or offered through an integrated
approach. If the course content is offered through integration, the
university must advise the board of the course(s) that contain the
accounting communications or business communications content.
(e) Credit for hours taken at recognized institutions
of higher education using the quarter system shall be counted as 2/3
of a semester hour for each hour of credit received under the quarter
system.
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| Source Note: The provisions of this §511.58 adopted to be effective September 15, 1980, 5 TexReg 3563; amended to be effective July 18, 1986, 11 TexReg 3104; amended to be effective April 19, 1989, 14 TexReg 1743; amended to be effective August 29, 1990, 15 TexReg 4645; amended to be effective October 30, 1991, 16 TexReg 5826; amended to be effective August 21, 1997, 22 TexReg 7488; amended to be effective February 27, 2000, 25 TexReg 1376; amended to be effective February 12, 2003, 28 TexReg 1183; amended to be effective June 7, 2006, 31 TexReg 4644; amended to be effective February 17, 2008, 33 TexReg 1100; amended to beeffective August 17, 2008, 33 TexReg 6373; amended to be effective January 28, 2009, 34 TexReg 430; amended to be effective August 12, 2009, 34 TexReg 5376; amended to be effective December 9, 2009, 34 TexReg 8727; amended to be effective April 11, 2012, 37 TexReg 2407 |
