(a) The board shall determine the UCPAE eligibility fee for each section for which an applicant is eligible and applies.
  (1) Auditing and Attestation
  (2) Financial Accounting and Reporting
  (3) Regulation
  (4) Business Environment and Concepts
(b) Effective January 1, 2024, the board shall utilize the UCPAE available from the AICPA covering the following sections:
  (1) auditing and attestation (AUD);
  (2) business analysis and reporting (BAR);
  (3) financial accounting and reporting (FAR);
  (4) information systems and controls (ISC);
  (5) taxation and regulation (REG); and
  (6) tax compliance and planning (TCP).
(c) The eligibility fee shall be paid to the Texas State Board of Public Accountancy. This is a non-refundable fee.
(d) An applicant taking a section of the UCPAE shall pay an examination fee to NASBA, when required by NASBA.
(e) The eligibility fee may be paid electronically through the Texas Online system and applicable processing fees for the use of this service will be added to the total fee paid.
(f) Upon receipt by the board of an incomplete application, an applicant has 180 days to complete the application. If the application is not completed within that time, the application is terminated, the eligibility fee is forfeited and the applicant must file a new application and pay a new eligibility fee to continue with the examination process.
(g) The fee paid shall be valid for 180 days after the board determines that an applicant is eligible for a section of the UCPAE. The board may extend the 180-day eligibility to accommodate the psychometric evaluation and performance of test questions by the test provider.
(h) A military service member or military veteran who is eligible to take the UCPAE is exempt from the eligibility fee.
(i) The exemption from the eligibility fee must be evidenced by an active ID, state-issued driver's license with a veteran designation or DD214.

Source Note: The provisions of this §521.14 adopted to be effective October 15, 2003, 28 TexReg 8946; amended to be effective February 4, 2004, 29 TexReg 974; amended to be effective April 12, 2006, 31 TexReg 3031; amended to be effective October 11, 2007, 32 TexReg 7064; amended to be effective August 17, 2008, 33 TexReg 6383; amended to be effective August 8, 2012, 37 TexReg 5786; amended to be effective October 7, 2015, 40 TexReg 6901; amended to be effective December 5, 2018, 43 TexReg 7792; amended to be effective October 4, 2023, 48 TexReg 5668