Relating to eligibility requirements to practice public accountancy.

Contracts

• Employment Offer Letters: You must revise standard offer letters. Clauses requiring candidates to obtain licensure within 12 months are legally impossible for "Track 2" (Baccalaureate) hires, who require a statutory 24-month experience period. Create a specific "Track 2" template with a 24+ month licensure deadline.
• Tuition Reimbursement Agreements: Review policies covering the "extra 30 hours" (Master’s degrees). Since this education is no longer a regulatory mandate for licensure, reclassify these payments as discretionary benefits. Strengthen clawback provisions for employees who accept tuition aid but switch to the experience-based track.

Hiring/Training

• Dual-Track Supervision: HR Information Systems (HRIS) must be updated to track "experience hours" differently based on the employee's educational background.
• Track 1: 150 Hours + 1 Year Experience.
• Track 2: Baccalaureate + 2 Years Experience.
• Reciprocity Vetting: Credentialing teams must stop assuming automatic reciprocity for out-of-state hires. You must now verify that the applicant met Texas requirements *at the specific time their exam credits were earned*.

Reporting & Record-Keeping

• Experience Verification: Prepare for new TSBPA forms verifying the 2-year work requirement. The Board will require detailed attestation regarding the *nature* of the work, not just the duration.
• Transcript Audits: Do not rely on degree titles. You must retain transcripts verifying that Track 2 applicants meet the forthcoming definition of "accounting concentration."

Fees & Costs

• Internal Cost Shift: Expect a reduction in tuition reimbursement costs, offset by increased costs associated with longer mandatory supervision periods for Track 2 staff before they become billable as licensed CPAs.