Relating to the certification and regulation of certain out-of-state certified public accountants.

SB 522 amends Texas law to establish new pathways for out-of-state certified public accountants (CPAs) to obtain certification in Texas. It allows qualifying out-of-state CPAs to bypass certain Texas-specific requirements if they meet one of three criteria: holding a license from a state with comparable standards (verified by NASBA), meeting Texas' historical licensing rules, or having four years of relevant post-exam experience. The bill also requires these professionals to fulfill Texas' continuing education requirements for the three years preceding their application. This law, effective September 1, 2025, directly affects out-of-state CPAs seeking to practice in Texas without re-taking the full state licensing process.