Please note the following special requirements
for accounting internships. These requirements must be complied
with for the accounting internship to be counted by the Texas State
Board of Public Accountancy for credit toward the hours required
to sit for the CPA exam in Texas.
A three semester hour internship course may be used as an accounting
course provided the following conditions are met:
- The accounting knowledge gained is equal to or greater than
the knowledge gained in a traditional accounting classroom setting.
- The internship course shall not be taken until a minimum of
12 semester hours of upper division course work has been completed.
- The internship course shall be taken prior to completing the
last full semester of accounting coursework in order to integrate
the knowledge gained during the internship into the curriculum.
[This means that the student is expected to take at least one
undergraduate accounting class—or graduate accounting class
if the student is graduating and entering into the masters program—after
the internship course.]
The Student
1. Receives advance approval of the internship plan from the faculty
coordinator.
2. Receives the objectives to be met during the internship from
the employing firm.
3. Meets all terms of the internship plan.
4. Keeps a diary comprising a chronological list of all work experience
gained in the internship.
5. Writes a paper demonstrating the knowledge gained in the internship.
6. Receives from the employing firm a copy of the evaluation of
the student and a letter describing the duties performed by the
student.
7. Provides evidence of all items upon request by the board.
Accounting students are responsible for complying with the above
rules if they plan on counting the accounting internship course
toward the requirements to sit for the CPA examination in Texas.
Accounting students should be aware that requirements to sit for
the CPA examination in Texas may change at any time. CPA requrirements
are determied by TSBPA. Students should visit the TSBPA website at
http//www.tsbpa.state.tx.usa
frequntly and check with their advisor on a regular basis to ensure
that the courses they are taking will qualify them to sit for the CPA exam.
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