TX SB522

Removes the requirement for out-of-state CPAs to obtain verification from the National Association of State Boards of Accountancy's National Qualification Appraisal Service when seeking Texas certification or practice privileges

Establishes specific educational requirements for out-of-state CPAs to practice in Texas without a Texas license: passing the uniform CPA exam plus either a baccalaureate degree with 150 semester hours and accounting concentration, a graduate degree with accounting concentration, or a baccalaureate degree with accounting concentration

Requires out-of-state CPAs to have completed at least one year of work experience (for those with 150 hours or graduate degrees) or two years of work experience (for those with standard baccalaureate degrees) at the time of their original licensure

Grandfathers individuals who held an out-of-state CPA certificate or license and practiced in Texas as of December 31, 2024, allowing them to continue exercising full practice privileges without obtaining Texas certification

Takes effect immediately upon receiving two-thirds vote in both legislative chambers, otherwise takes effect September 1, 2025; passed Senate 30-0 on April 10, 2025 and House 99-10 on May 2, 2025