Texas § OC.901.259 - CERTIFICATION BASED ON RECIPROCITY
Full text of Texas The Texas Constitution § OC.901.259 — CERTIFICATION BASED ON RECIPROCITY, with citation guidance and answers to common questions.
§ OC.901.259. CERTIFICATION BASED ON RECIPROCITY
CERTIFICATION BASED ON RECIPROCITY. (a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person: (1) satisfies at least one of the following: (A) meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination; (B) met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state; or (C) has completed at least four years of experience practicing public accountancy, if the experience: (i) occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application; and (ii) satisfies requirements established by board rule; and (2) has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application. (b) The board shall issue a certificate by reciprocity to the extent required by a United States treaty. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, eff. Sept. 1, 2001. Amended by: Acts 2025, 89th Leg., R.S., Ch. 40 (S.B. 522 ), Sec. 1, eff. September 1, 2025.
Frequently Asked Questions About Texas § OC.901.259
What does The Texas Constitution § OC.901.259 cover?
Section OC.901.259 ("CERTIFICATION BASED ON RECIPROCITY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § OC.901.259?
A common citation format is "The Texas Constitution § OC.901.259" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § OC.901.259 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.