Chapter Review Date (a) Authority for this chapter is provided in Subchapter N of the Act, which is titled Scholarships for Accounting Students. This chapter establishes procedures to administer the accounting students scholarship programs.(b) The purpose of the accounting students scholarship programs is to provide financial assistance to students intending to take the UCPAE and to assist accounting students by establishing the Examination Fee Financial Aid (EFFA) program for the purpose of obtaining a CPA certificate and thus increase the number of highly trained and educated CPAs available to serve the residents of this state.(c) The purpose of the EFFA program is to provide financial assistance, as long as funding is available as determined by the board, by utilizing operating funds for the reimbursement of exam fees to applicants applying for certification as a CPA as described in §901.653 of the Act (relating to Scholarships).