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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511ELIGIBILITY
SUBCHAPTER CEDUCATIONAL REQUIREMENTS
RULE §511.58Definitions of Related Business Subjects and Ethics Courses

(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.


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

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