TEXAS UNIFORM CPA EXAM PAPER
For many accounting students, become Certified Public Accountants (CPA) is an important objective for their career. Each state has its own rules and regulations for becoming a certified public accountant. In Texas, the Texas State Board of Public Accountancy (TSBPA) sets requirements to become a CPA. This paper will illustrate those requirements for becoming a CPA in Texas, especially focus on CPA exam, including the requirements to sit for the exam, the topics of the exam, testing windows, and the prepare options for the exam. In addition, the specific steps of scheduling CPA exam in 2013 also will be contained in this paper. Licensure as a CPA is under the jurisdiction of each individual state. In the State of Texas, the TSBPA administers the rules and regulations governing certified public accountants. The Board has a statutory obligation Section 901.252 to ensure every person engaged in the practice of public accountancy meets specific eligibility requirements. Specifically, the board issue a certificate to a person who: (1) be of good moral character, (2) pass the CPA Exam, (3) pass an exam on the Board's Rules of Professional Conduct, and (4) meet the work experience requirements. According to TSBPA, good moral character means lack of a history of dishonest or felonious acts. The Board considers several areas in evaluating an applicant's moral character. First of all, The Board will conduct the responses to questions on the application relating to arrests, charges, convictions, probations and/or deferred adjudications of a felony or misdemeanor other than misdemeanor driving offenses such as moving violations. Furthermore, the Board will access the Texas Department of Public Safety – Crime Records Division using a computerized criminal history (CCH) verification check of each applicant who submits an Application of Intent and a second check on applicants who submit an application for the Issuance of the CPA Certificate....
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