HBA-DMH H.B. 430 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 430 By: Pitts Licensing & Administrative Procedures 7/19/2001 Enrolled BACKGROUND AND PURPOSE Prior to the 77th Legislature, to become a certified public accountant (CPA), a person was required to take a paper-based examination in a specified location and achieve a specified score. However, new technology allows for the test to be given electronically, which may result in a more efficient, frequent, and widely available testing process. A revised examination has been targeted for delivery by computer and could be administered through various secure testing centers throughout the state. House Bill 430 authorizes the Texas State Board of Public Accountancy to contract for the delivery of the examination and removes the numerical grade necessary to pass the examination to allow a passing score to be calculated based on the specific test and the material it covers. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the Texas State Board of Public Accountancy in SECTION 5 (Section 901.307, Occupations Code) of this bill. ANALYSIS House Bill 430 amends the Occupations Code to authorize the Texas State Board of Public Accountancy to contract with a person to conduct uniform CPA examinations under the Public Accountancy Act. The bill requires, rather than authorizes, the board by rule to adopt methods for grading examinations and to establish the criteria for passing the examination. The bill requires the board to collect a fee, not to exceed the cost of administering the examination for each examination or reexamination. The bill deletes provisions prohibiting the total examination fee from exceeding $250 and providing that a person must attain a grade of at least 75 percent on each subject of the examination to pass the examination. The bill authorizes the board to require the use of all or part of the uniform CPA examination and any related services available from specified entities. EFFECTIVE DATE September 1, 2001.