(a) An applicant who has satisfactorily completed all or part of the UCPAE given by the licensing authority of another jurisdiction may make application to the board for the transfer of the credits provided:      
        (1) the examination was prepared and scored by the AICPA;       
        (2) the credits are active in the state of origin; and       
        (3) the applicant meets the requirements in effect in the state of origin at the time credit was earned so long as the state's standards are equal to or higher than those prescribed in the Act.       
      (b) The application shall be made on a form prescribed by the board, accompanied by the requisite fee set by the board and identified in §521.7 of this title (relating to Fee for Transfer of Credits). An applicant must also ensure that the board receives necessary documents from the licensing authority of another jurisdiction related to the applicant along with the scores made and credits earned by the applicant on all UCPAE that were taken under the jurisdiction of the licensing authority.     
      (c) An applicant must meet all of the eligibility requirements of the Act and board rules at the time credits were earned on the UCPAE.     
      (d) An applicant approved to transfer partial credits must then apply for the UCPAE.     
      (e) An applicant approved to transfer credits must provide evidence of the completion of a three-semester hour board-approved ethics course prior to issuance of the CPA certificate.     
     Source Note:        The provisions of this §511.82 adopted to be effective January 20, 1987, 12 TexReg 67; amended to be effective October 30, 1991, 16 TexReg 5828; amended to be effective February 27, 2000, 25 TexReg 1377; amended to be effective February 17, 2008, 33 TexReg 1103; amended to be effective August 8, 2012, 37 TexReg 5773; amended to be effective June 2, 2021, 46 TexReg 3404