Educational Institutions
The Board recognizes institutions of higher education that offer a baccalaureate or higher degree from one of the following accrediting organizations:
- Middle States Association of Colleges and Schools, Commission on Higher Education (MSCHE);
- Northwest Commission on Colleges and Universities (NWCCU);
- North Central Association of Colleges and Schools, Higher Learning Commission (NCA – HLC);
- New England Association of Schools and Colleges, Commission on Institutions of Higher Education (NEASC – CIHE);
- Southern Association of Colleges and Schools, Commission on Colleges (SACS); and
- Western Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities (WASC – ACSCU).
The Board is the final authority regarding the evaluation of an applicant's education and has received assistance from the reporting institution in the State of Texas, the University of Texas at Austin, in evaluating:
(1) an institution of higher education;
(2) organizations that award credits for coursework taken outside of a traditional academic environment and shown on a transcript from an institution of higher education;
(3) assessment methods such as credit by examination, challenge exams, and portfolio assessment; and
(4) non-college education and training.
(c) The following organizations and assessment methods may not be used to meet the requirements of this chapter:
(1) American Council on Education (ACE);
(2) Prior Learning Assessment (PLA);
(3) Defense Activity for Non-Traditional Education Support (DANTES);
(4) Defense Subject Standardized Test (DSST); and
(5) StraighterLine.
The following institutions do not meet the Board's criteria.
- Community colleges
- Two-year colleges
- Extension and correspondence schools or programs (see note)
- Continuing education courses
- Technical/vocational schools
If you have a baccalaureate degree:
The Board has evaluated, approved, and awarded the designation – Qualifying Education Credit for CPA Examination to the following community colleges in Texas that offer a comprehensive accounting program for purposes of qualifying to take the CPA exam. The designation allows students who already hold a baccalaureate degree from a Board-recognized US educational institution to take specified accounting courses or complete the accounting program offered at the community college in order to qualify as an exam applicant.
- Austin Community College
- Houston Community College
- Lone Star College
- Dallas College
- San Antonio College
Note: The Board may accept courses completed through an extension school, a correspondence school, or continuing education program, provided that the courses are offered and accepted by the Board-approved educational institution for a business baccalaureate or higher degree conferred by that educational institution.