Relating to eligibility requirements to practice public accountancy.

HB 1757 updates Texas requirements for becoming a certified public accountant (CPA). It specifies that applicants must either complete 150 academic hours (with accounting coursework) or hold a bachelor's degree in accounting, pass the CPA exam, meet work experience standards, and pass a professional conduct exam. The bill adds a new requirement: individuals with a bachelor's degree must now complete two years of work experience to qualify for certification. It also allows Texas to accept CPA exam results from other states under specific reciprocity conditions, such as if exams were prepared by AICPA or NASBA. The changes take effect September 1, 2025, after the Texas State Board of Public Accountancy adopts implementing rules.