(a) NASBA's National Qualification Appraisal Service may verify that the education, examination and experience requirements for certification of another domestic jurisdiction are comparable to or exceed the education, examination and experience requirements for certification contained in the UAA, and the board finds that the education, examination and experience requirements for certification contained in the UAA are comparable to or exceed the education, examination and experience requirements for certification contained in the Act.
(b) The board designates each domestic jurisdiction verified by NASBA as being substantially equivalent pursuant to subsection (a) of this section as an approved domestic jurisdiction for certification by reciprocity under this chapter and for registration of out-of-state practitioners with substantially equivalent qualifications under Chapter 513 of this title (relating to Registration).
(c) An applicant who has a valid certificate to practice as a CPA from a domestic jurisdiction that has not been verified as substantially equivalent to the UAA by NASBA may obtain a verification from NASBA's National Qualification Appraisal Service that the applicant's education, examination and experience are comparable to or exceed the education, examination and experience requirements for certification contained in the UAA.
(d) The board shall consider an applicant whose education, examination and experience have been verified by NASBA to be substantially equivalent as being from an approved substantially equivalent domestic jurisdiction for certification by reciprocity under this chapter and for registration of out-of-state practitioners with substantially equivalent qualifications under Chapter 513 of this title.

Source Note: The provisions of this §512.2 adopted to be effective August 4, 2004, 29 TexReg 7305; amended to be effective August 17, 2008, 33 TexReg 6374; amended to be effective October 10, 2012, 37 TexReg 8018; amended to be effective June 7, 2017, 42 TexReg 2933