TITLE 22. EXAMINING BOARDS

PART 11. TEXAS BOARD OF NURSING

CHAPTER 217. LICENSURE, PEER ASSISTANCE AND PRACTICE

Introduction. The Texas Board of Nursing (Board) adopts new 22 Texas Administrative Code §217.8, relating to Verification of Legal Presence and License Eligibility, without changes to the proposed text as published in the January 23, 2026 edition of the Texas Register (51 TexReg 399). The rule will not be republished.

Reasoned Justification. The new section is necessary to clarify the process by which the Board ensures compliance with federal requirements governing eligibility for nursing licensure in Texas. Under 8 U.S.C. §1621, individuals who are not lawfully present in the United States are generally ineligible to receive certain state and local public benefits, including professional licenses. The adopted rule establishes a process for verifying that individuals seeking licensure to practice nursing in Texas are legally present and authorized to work in the United States in accordance with applicable federal law.

While the adopted rule permits an applicant to seek a preliminary determination of eligibility for licensure before final verification of legal presence, the rule requires applicants to submit documentation sufficient for the Board to verify legal presence before a license may be issued or renewed.

Section-by-Section Overview.

Adopted new §217.8 establishes requirements relating to verification of legal presence and employment authorization for applicants.

Subsection (a) identifies the forms of documentation the Board may accept to verify that an individual is legally present in the United States before a nursing license may be issued or renewed. The subsection includes various forms of state and federal identification and immigration documentation that may be used to establish legal presence and employment authorization.

Subsection (b) establishes a process allowing the Board to review an application and issue a preliminary certification of eligibility for licensure before final verification of legal presence has been completed. The subsection clarifies that the Board may complete other aspects of the application review process, including examinations and eligibility determinations, prior to receipt of final documentation establishing legal presence in the United States. The subsection further provides that a license or license renewal may not be issued until the Board has verified that the applicant possesses documentation sufficient to establish legal presence in the United States under federal law.

Public Comment.

Comment: The Texas House Democratic Caucus, Representative Barbara Gervin-Hawkins, and Representative John Bryant submitted similar comments expressing concern that the proposed changes to legal presence or residency requirements may increase administrative complexity and slow the Board's ability to process licensure applications efficiently. The commenters cite projections from the Texas Department of State Health Services indicating that, by 2032, demand for registered nurses will exceed supply by more than 57,000 positions, resulting in an approximate 16 percent workforce deficit. The commenters note that existing shortages have already contributed to reduced access to care and longer wait times for patients. Considering these conditions, the commenters assert that additional barriers or delays in licensure could further strain the healthcare system and urge the Board to avoid changes that may impede timely licensure, instead encouraging approaches that support and expedite workforce entry.

Response: The Board appreciates the commenters' concerns regarding nursing workforce shortages and the potential impact of licensure processing timelines on workforce availability. The Board does not agree that the rule will necessarily contribute to the projected nursing shortage and does not anticipate that the process will result in sustained delays to licensure. While the Board acknowledges that implementation of the verification process may temporarily impact licensure timelines, the Board does not anticipate that implementation of the rule will hinder the timely processing and approval of applications or renewals in the long term. The adopted rule provides a broad range of documentation options for applicants to verify legal presence, which is intended to minimize administrative burden and avoid unnecessary delays while maintaining compliance with applicable law. Federal law precludes a state agency from issuing a license to an applicant who is not legally present, and the rule is necessary to ensure compliance with those requirements.

Comment: Jack Frazee, Director of Government Affairs and General Counsel, submitted a comment on behalf of the Texas Nurses Association. The comment acknowledges the Board's responsibility to verify legal presence and ensure compliance with federal requirements. The commenter raises concerns regarding implementation, noting that certain required documents, such as certified birth certificates and federal records, may be difficult and time-consuming to obtain, particularly for applicants with limited resources, those in rural areas, or those requesting records from other states, which may delay examination eligibility or licensure and impact workforce onboarding. The commenter also identifies potential issues with name discrepancies between documents, such as maiden and married names, and recommends clear guidance and an opportunity for applicants to cure deficiencies without significant delay. The commenter encourages the Board to apply documentation standards with flexibility where employment authorization is otherwise clear, maintain alignment with federal requirements, and avoid unintentionally delaying or excluding otherwise qualified applicants. The commenter further notes that provisions allowing portions of the application process to proceed while documentation is pending are beneficial and recommends additional clarity regarding timelines and deficiency notices to support efficient implementation.

Response: In response to concerns regarding the difficulty and time required to obtain certain documents identified in the adopted rule, the Board notes that the adopted rule provides a broad range of acceptable documentation options to establish legal authorization to work in the United States, which is intended to provide flexibility for applicants while maintaining compliance with federal law. With respect to concerns regarding name discrepancies between documents, including differences resulting from marriage or divorce, the Board agrees that clear guidance and an opportunity to cure deficiencies are important. The Board notes that such issues are addressed through existing application processes. The Board will continue to provide guidance regarding acceptable supporting documentation and allow applicants a reasonable opportunity to cure deficiencies without restarting the application process. In response to the commenter's recommendation regarding alignment with federal employment authorization standards, the Board agrees. The Board agrees with and appreciates the commenter's observation regarding subsection (b). As noted, subsection (b) allows the application process, including administration of required examinations and character review, to proceed prior to submission of documentation verifying legal presence. This provision is intended to minimize disruption to applicants and mitigate any potential impact on workforce entry.

Statutory Authority. This new section is adopted under the authority of Texas Occupations Code §301.151, the Board's general rulemaking authority. The Board may adopt and enforce rules consistent with this chapter necessary to perform its duties and conduct proceedings before the board and regulate the practice of nursing.

Cross Reference to Statute. The following statutes are affected by this adoption: Texas Occupations Code §301.151 & 8 U.S.C. §1621.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602019

James W. Johnston

General Counsel

Texas Board of Nursing

Effective date: June 3, 2026

Proposal publication date: January 23, 2026

For further information, please call: (512) 305-6879

PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 511. ELIGIBILITY

SUBCHAPTER B. CERTIFICATION BY EXAMINATION

The Texas State Board of Public Accountancy adopts an amendment to §511.22 concerning Initial Filing of the Application of Intent, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1964) and will not be republished.

Applicants are required to submit an application of intent. If the two years pass (as required by statute) and they have not taken one section of the CPA exam, the application of intent is removed from the Board's database and the person is required to submit a new application of intent to begin the process again.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602020

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.26 concerning Applications under Prior Acts, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1966) and will not be republished.

The proposed rule revision makes it clear that an application to take the exam or to be certified prior to the revisions to the Act continues to be effective without the need for refiling. It also makes it clear that the examination referenced in the rule is the UCPAE examination.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602021

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

SUBCHAPTER C. EDUCATIONAL REQUIREMENTS

The Texas State Board of Public Accountancy adopts an amendment to §511.51 concerning Educational Definitions, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1967) and will not be republished.

Deleted no longer needed definitions, terms and acronyms and added new terms.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602022

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.53 concerning Evaluation of International Education Documents, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1968) and will not be republished.

The Board proposes one change to reflect the updated name of the office for validating international education documents. The second proposed revision is not substantive but is proposed for a better read.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602023

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.54 concerning Recognized Texas Community Colleges, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1969) and will not be republished.

The Board required 30 hours of academic accounting courses in order to become certified up until this last legislative session. The Public Accountancy Act now permits licensure with a bachelor's degree and only 27 hours of academic accounting courses. Revision proposes to revise the Board rule to permit licensure with 150 hours of college coursework with 27 hours of academic accounting courses in order to be consistent with the bachelor's degree pathway to licensure.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602024

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.56 concerning Educational Qualifications under the Act to take the UCPAE, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1971) and will not be republished.

The proposed revision requires the applicant's official transcripts to evidence the completion of the required college course hours to be certified.

The proposed rule revisions also make it clear that in order to be certified the applicant must complete at least 21 semester hours of upper level business courses and a three semester hour ethics course regardless of whether they are being certified under 150 hours or with the bachelor's degree.

The coursework listed in subsection (c)(1) - (4) of this section identifies the coursework that will not satisfy the course work needed to be certified.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602025

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts a repeal to §511.57 concerning Courses in an Accounting Concentration to Take the UCPAE, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1977) and will not be republished.

The proposed repeal and new rule, also published in this issue, establishes that the applicant must take a minimum of 12 semester hours of the upper level accounting courses as listed with 3 semester hours of listed courses. In addition to those hours a minimum of 9 hours in the courses listed in the rule is required. Beginning on August 1, 2026 the applicant must take a minimum of 12 hours of additional courses listed in the rule. Courses that will not be accepted as coursework for certifications is specifically identified.

No comments were received regarding adoption of the repeal.

The repeal is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602026

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts a new rule to §511.57 concerning Courses in an Accounting Concentration to Take the UCPAE, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1972) and will not be republished.

The new rule establishes that the applicant must take a minimum of 12 semester hours of the upper level accounting courses as listed with 3 semester hours of listed courses. In addition to those hours a minimum of 9 hours in the courses listed in the rule is required. Beginning on August 1, 2026 the applicant must take a minimum of 12 hours of additional courses listed in the rule. Courses that will not be accepted as coursework for certifications is specifically identified.

No comments were received regarding adoption of the new rule.

The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602027

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.58 concerning Related Business Subjects, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1974) and will not be republished.

This proposed revision accepts an academic course in accounting/business software from an institution of higher education for purposes of satisfying the academic courses required to be certified.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602028

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.59 concerning Qualifications for Issuance of a Certificate with not Fewer than 120 Semester Hours, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1976) and will not be republished.

This proposed revision accepts an academic course in accounting/business software from an institution of higher education for purposes of satisfying the academic courses required to be certified.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602029

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

SUBCHAPTER D. CPA EXAMINATION

The Texas State Board of Public Accountancy adopts an amendment to §511.72 concerning Uniform Examination, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1978) and will not be republished.

The American Institute of CPAs has made some changes to the UCPAE. As a result, the disciplines included on the UCPAE have been revised. This proposed rule revision recognizes these revisions.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602030

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.73 concerning Notice to Applicant to Schedule Taking a CPA Exam Section, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1979) and will not be republished.

The effective date in paragraph (a) has expired and is no longer necessary in the rule.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602031

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.77 concerning Scoring, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1980) and will not be republished.

The UCPAE is no longer given quarterly. The proposed rule revision reflects that the testing as events. Replacing the word "communications" with "response" more accurately reflects the content of the UCPAE.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602032

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.80 concerning Granting of Credit, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1981) and will not be republished.

An applicant's passing score on any section of the UCPAE is good for 30 months from the notification date of passing the UCPAE but this period can be extended if the Executive Director extends the credit based upon unforeseeable or uncontrollable events. With the effective date of August 31, 2026 an applicant for CPA certification under §511.59 has 36 months to meet the education requirements for certification otherwise the exam results will expire.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602033

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.82 concerning Application for Transfer of Credits, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1983) and will not be republished.

An applicant wishing to transfer credits on the exam earned in another jurisdiction has 36 months to demonstrate that they have completed the education required to become licensed in Texas.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602034

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.83 concerning Granting of Credit by Transfer of Credit, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1984) and will not be republished.

Clarifying that an applicant has 36 months after passing the CPA exam to meet the education requirements of 511.59 or 511.164.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602035

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.87 concerning Loss of Credit, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1985) and will not be republished.

An applicant for certification whose exam credits have expired may seek reinstatement of those credits by demonstrating to the executor director uncontrollable and unforeseen circumstances caused those credits to expire. The applicant must seek reinstatement within 90 days of the credits expiration.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602036

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.94 concerning Documentation of the Need for an Accommodation, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1986) and will not be republished.

A proposed revision to the rule to make it clear that an applicant, who qualifies, may seek an accommodation in taking the UCPAE from the Board.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602037

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.97 concerning Examination of Applicant Approved with Accommodation, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1988) and will not be republished.

An applicant to take the UCPAE upon having received an accommodation to take the UCPAE must reimburse the Board for any charges the Board incurs as a result of the accommodations if the applicant fails to appear or cancels, or reschedules the exam without providing at least four days notice.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602038

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

SUBCHAPTER E. VENDOR REQUIREMENTS

The Texas State Board of Public Accountancy adopts an amendment to §511.107 concerning No-Show, Late Arrival and Late Cancellation, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1989) and will not be republished.

An applicant to take the UCPAE will be charged a testing fee if the applicant makes a request to cancel or reschedule less than 60 days prior to the UCPAE. This in addition to being charged at testing fee if they provide less than 6 days prior to the scheduled testing.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602039

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

SUBCHAPTER F. EXPERIENCE REQUIREMENTS

The Texas State Board of Public Accountancy adopts an amendment to §511.122 concerning Acceptable Work Experience, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1990) and will not be republished.

Addresses the needs of acceptable work experience and requires the work experience necessary to be certified as supervised, evaluated and reviewed by a CPA. It also expresses the need to have received continuous independent thought on important accounting matters. There are also non-substantive grammatical changes proposed. It also addresses the expected work experience standards of an applicant reviewing accounting experiencing in a law firm providing accounting legal advices.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602040

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.123 concerning Reporting Work Experience, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1992) and will not be republished.

The proposed rule revision details the work experience provided by an applicant with 150 course work hours as opposed to an applicant seeking certification with a bachelor's degree. The applicant with 150 hours of course work requires 12 months of work experience and the applicant with a bachelor's degree and less than 150 hours, effective August 1, 2026, requires two years of work experience. Part time work for the applicant with a bachelor's degree must obtain 4,000 hours of work experience in no more than 48 months.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602041

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.124 concerning Acceptable Supervision, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1993) and will not be republished.

The proposed rule revision makes it clear that the firm the applicant is working for must be certified as a firm in order to provide acceptable work experience. It also clarifies that the firm the applicant works for may engage a CPA firm to supervise attest to an applicant's experience requirements when the firm does not directly employ a CPA to supervise the applicant. It makes it clear that it is the responsibility of the applicant and CPA to assure that the supervision was compliant with board requirements.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602042

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

SUBCHAPTER H. CERTIFICATION

The Texas State Board of Public Accountancy adopts an amendment to §511.161 concerning Qualifications for Issuance of a Certificate, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1994) and will not be republished.

The proposed rule implements the new legislation, effective August 1, 2026, that permits the certification of an applicant with a bachelor's degree and distinguishes those applicants from the applicants with 150 hours of coursework.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602043

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.163 concerning Examination on the Board's Rules of Professional Conduct Requirements, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1995) and will not be republished.

The proposed rule revision recognizes that an applicant for certification must pass a Board administered Rules of Professional Conduct exam and must wait at least 2 weeks before retaking that exam before retaking it.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602044

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848

The Texas State Board of Public Accountancy adopts an amendment to §511.164 concerning Qualification for Issuance of a Certificate with not Fewer than 150 Semester Hours, without changes to the proposed text as published in March 27, 2026 issue of the Texas Register (51 TexReg 1996) and will not be republished.

The proposed rule eliminates the minimum of two semester credit hours in research and analysis and changes the 30 semester hours of upper level accounting courses to 27 semester hours of upper level accounting courses for those applicants with a Bachelor's degree. It requires a 3 semester hour ethics course.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 14, 2026.

TRD-202602045

J. Randal (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 3, 2026

Proposal publication date: March 27, 2026

For further information, please call: (512) 305-7848