TX HB1757

Creates an alternative pathway to CPA certification allowing candidates with a baccalaureate degree with an accounting concentration to qualify, instead of the current requirement of 150 semester hours

Requires candidates using the baccalaureate degree pathway to complete two years of work experience as determined by board rule

Allows the Texas State Board of Public Accountancy to accept CPA exam results from other states if the applicant met Texas requirements "as determined by board rule" at the time credit was earned

Permits acceptance of partial CPA exam completion from other states if that state's standards are equal to or higher than standards prescribed by Texas law or board rules

Directs the Texas State Board of Public Accountancy to adopt necessary implementing rules and sets an effective date of August 1, 2026