reglab/housing_qa huggingface dataset:
TX Occ Code § 901.160 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.160. Availability and Confidentiality of Certain Board Files

Sec. 901.160.  AVAILABILITY AND CONFIDENTIALITY OF CERTAIN BOARD FILES.  (a)  The board shall make available at the board's offices in Austin any file maintained or information gathered or received by the board from a third party regarding a license applicant or current or former license holder for inspection by the applicant or license holder during normal business hours.(b)  A license applicant or current or former license holder may authorize the board in writing to make available for inspection by a designated person or by the public any information gathered or received by the board from a third party regarding the applicant or license holder.(c)  Except on written authorization as provided by Subsection (b), the following information gathered or received by the board is confidential and not subject to disclosure under Chapter 552, Government Code:(1)  information regarding the qualifications of an applicant or license holder to be certified as a certified public accountant;(2)  information regarding the qualifications of an applicant or firm license holder to be issued a firm license as a certified public accountancy firm;  and(3)  information regarding a disciplinary action under Subchapter K against a license holder or an applicant to take the uniform CPA examination, before a public hearing on the matter.(d)  A final order of the board relating to a disciplinary action against a license holder, including a reprimand, that results from an informal proceeding or a formal public hearing is subject to disclosure to the public and is available on request.(e)  The board may disclose information that is confidential under this section to another governmental, regulatory, or law enforcement agency engaged in an enforcement action.  The board by rule shall adopt guidelines to assist the board in exercising its authority to share information under this subsection.  Subsections (a) and (c) do not apply to information disclosed under this subsection.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 8, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 525, Sec. 11, eff. Sept. 1, 2003.|
TX Occ Code § 901.161 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.161. Privilege for Certain Information

Sec. 901.161.  PRIVILEGE FOR CERTAIN INFORMATION.  (a)  Any statement or record prepared or an opinion formed in connection with a positive enforcement or peer review is privileged and is not:(1)  subject to discovery, subpoena, or other means of legal compulsion for release to a person other than the board;  or(2)  admissible as evidence in a judicial or administrative proceeding other than a board hearing.(b)  The privilege provided by Subsection (a) does not apply to information involved in a dispute between a reviewer and the person, including an entity, who is the subject of the review.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 9, eff. Sept. 1, 2001.|
TX Occ Code § 901.162 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.162. Immunity From Liability

Sec. 901.162.  IMMUNITY FROM LIABILITY.  (a)  Each board member and each officer, director, or employee of a state agency, board, or commission is immune from liability arising out of a disclosure made to the board in connection with a complaint filed with the board.(b)  The board and each board member is immune from liability to a person for damages incident to:(1)  the board's investigation of the person;  or(2)  any complaint, charge, or proceeding that results from the investigation.(c)  The state shall hold each board member, employee or agent of the board, and volunteer member of a constructive enforcement committee of the board harmless from any cost, damage, or attorney's fees arising from a claim or suit against that person for an action taken by the person in good faith in the discharge of the board's responsibilities.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 10, eff. Sept. 1, 2001.|
TX Occ Code § 901.164 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.164. Outside Legal Counsel

Sec. 901.164.  OUTSIDE LEGAL COUNSEL.  The board may not contract with outside legal counsel to provide legal services to the board, including representation of the board in a matter referred to the State Office of Administrative Hearings, unless the contract is approved by the attorney general as provided by Section 402.0212, Government Code, regardless of the source of money to be used to pay the outside counsel.|Added by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 3, eff. September 1, 2019.|
TX Occ Code § 901.165 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.165. Rules for Attest Services

Sec. 901.165.  RULES FOR ATTEST SERVICES.  (a)  The board by rule shall specify those services that constitute attest services.(b)  Attest services are required to be performed in accordance with professional standards.  The board may adopt by reference the standards developed for general application by the American Institute of Certified Public Accountants or another nationally recognized accountancy organization.|Added by Acts 2001, 77th Leg., ch. 1497, Sec. 12, eff. Sept. 1, 2001.|
TX Occ Code § 901.166 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.166. Authority to Issue Subpoena, Administer Oath, and Receive Evidence

Sec. 901.166.  AUTHORITY TO ISSUE SUBPOENA, ADMINISTER OATH, AND RECEIVE EVIDENCE.  (a)  The board may issue a subpoena to compel the attendance of a relevant witness or the production, for inspection and copying, of relevant documents, records, and other evidence, maintained by electronic or other means, that is in this state.(b)  The board may administer oaths and take testimony and other evidence regarding any matter under the board's jurisdiction.(c)  If a person fails to comply with a subpoena, the board, acting through the attorney general, may file suit to enforce the subpoena in a district court in Travis County or in a county in which a hearing conducted by the board may be held.(d)  On finding that good cause exists for issuing the subpoena, the court shall order the person to comply with the subpoena.  The court may punish a person who fails to obey the court order.(e)  The board shall pay a reasonable fee for photocopies subpoenaed under this section in an amount not to exceed the amount the board may charge for copies of its own records.(f)  The reimbursement of the expenses of a witness whose attendance is compelled under this section is governed by Section 2001.103, Government Code.|Added by Acts 2003, 78th Leg., ch. 525, Sec. 12, eff. Sept. 1, 2003.|
TX Occ Code § 901.167 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.167. Negotiated Rulemaking and Alternative Dispute Resolution Policy

Sec. 901.167.  NEGOTIATED RULEMAKING AND ALTERNATIVE DISPUTE RESOLUTION POLICY.  (a)  The board shall develop and implement a policy to encourage the use of:(1)  negotiated rulemaking procedures under Chapter 2008, Government Code, for the adoption of board rules;  and(2)  appropriate alternative dispute resolution procedures under Chapter 2009, Government Code, to assist in the resolution of internal and external disputes under the board's jurisdiction.(b)  The board's procedures relating to alternative dispute resolution must conform, to the extent possible, to any model guidelines issued by the State Office of Administrative Hearings for the use of alternative dispute resolution by state agencies.(c)  The board shall designate a trained person to:(1)  coordinate the implementation of the policy adopted under Subsection (a);(2)  serve as a resource for any training necessary for implementation of the negotiated rulemaking or alternative dispute resolution procedures;  and(3)  collect data on the effectiveness of the procedures implemented by the board.|Added by Acts 2003, 78th Leg., ch. 525, Sec. 13, eff. Sept. 1, 2003.|
TX Occ Code § 901.168 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.168. Technology Policy

Sec. 901.168.  TECHNOLOGY POLICY.  The board shall develop and implement a policy requiring the executive director and board employees to research and propose appropriate technological solutions to improve the board's ability to perform its functions.  The technological solutions must:(1)  ensure that the public is able to easily find information about the board on the Internet;(2)  ensure that persons who want to use the board's services are able to:(A)  interact with the board through the Internet;  and(B)  access any service that can be provided effectively through the Internet;  and(3)  be cost-effective and developed through the board's planning processes.|Added by Acts 2003, 78th Leg., ch. 525, Sec. 14, eff. Sept. 1, 2003.|
TX Occ Code § 901.169 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter D. Board Powers and Duties|Section 901.169. Criminal History Record Information

Sec. 901.169.  CRIMINAL HISTORY RECORD INFORMATION.  (a)  The board shall require an individual to submit a complete and legible set of fingerprints, on a form prescribed by the board, to the board or to the Department of Public Safety for the purpose of obtaining criminal history record information from the Department of Public Safety and the Federal Bureau of Investigation if:(1)  the individual has not previously submitted fingerprints for the purpose of the board obtaining criminal history record information; and(2)  the individual:(A)  is an applicant to take the uniform CPA examination;(B)  is an applicant for a certificate;(C)  is an owner or seeks to become an owner of a certified public accountancy firm and the individual is not a license holder, if requested by the board under Section 901.354(e);(D)  is an applicant for a license under Subchapter I; or(E)  is an applicant for renewal of a license under Subchapter I, unless the applicant is an individual who does not engage in the practice of public accountancy because of retirement or permanent disability.(b)  The board may not allow an individual to take the uniform CPA examination or issue a certificate or license to an individual who does not comply with the requirement of Subsection (a).(c)  The board may administratively suspend or refuse to renew the license of an individual who is an applicant for renewal of a license under Subchapter I and who does not comply with the requirement of Subsection (a).(d)  The board shall require a license holder who qualified for an exemption described by Subsection (a)(2)(E) to comply with the requirement of Subsection (a) if the license holder no longer qualifies for the exemption.(e)  The board shall conduct a criminal history record information check of each individual required to submit fingerprints under Subsection (a) using information:(1)  provided by the individual under this section; and(2)  made available to the board by the Department of Public Safety, the Federal Bureau of Investigation, and any other criminal justice agency under Chapter 411, Government Code.(f)  The board may:(1)  enter into an agreement with the Department of Public Safety to administer a criminal history record information check required under this section; and(2)  authorize the Department of Public Safety to collect from each applicant the costs incurred by the Department of Public Safety in conducting the criminal history record information check.|Added by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 3, eff. September 1, 2019.|
TX Occ Code § 901.201 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter E. Public Interest Information and Complaint Procedures|Section 901.201. Public Interest Information

Sec. 901.201.  PUBLIC INTEREST INFORMATION.  (a)  The board shall prepare information of public interest describing the functions of the board and the procedures by which complaints are filed with and resolved by the board.(b)  The board shall make the information available to the public and appropriate state agencies.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.202 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter E. Public Interest Information and Complaint Procedures|Section 901.202. Complaints

Sec. 901.202.  COMPLAINTS.  The board by rule shall establish methods by which consumers and service recipients are notified of the name, mailing address, and telephone number of the board for the purpose of directing a complaint to the board.  The board may require that notice:(1)  on each registration form, application, or written contract for services of a person regulated under this chapter;  or(2)  in a bill for service provided by a person regulated under this chapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.203 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter E. Public Interest Information and Complaint Procedures|Section 901.203. Complaint Information

Sec. 901.203.  COMPLAINT INFORMATION.  (a)  The board shall maintain a system to promptly and efficiently act on complaints filed with the board.  The board shall maintain information about parties to the complaint, the subject matter of the complaint, a summary of the results of the review or investigation of the complaint, and its disposition.(b)  The board shall make information available describing its procedures for complaint investigation and resolution.(c)  The board shall periodically notify the complaint parties of the status of the complaint until final disposition unless the notice would jeopardize an undercover investigation.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 15, eff. Sept. 1, 2003.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 4, eff. September 1, 2019.|
TX Occ Code § 901.204 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter E. Public Interest Information and Complaint Procedures|Section 901.204. Public Participation

Sec. 901.204.  PUBLIC PARTICIPATION.  (a)  The board shall develop and implement policies that provide the public with a reasonable opportunity to appear before the board and to speak on any issue under the board's jurisdiction.(b)  The board shall prepare and maintain a written plan that describes how a person who does not speak English or who has a physical, mental, or developmental disability may be provided reasonable access to the board's programs.(c)  The board shall include on the agenda of each regular board meeting an opportunity for public comment on each agenda item or other issue before the board makes a decision on the item or issue, except as otherwise provided by Subsection (d).(d)  The board may prohibit public comment at a meeting of the board regarding an active investigation or enforcement proceeding by the board.(e)  The board may not require a person who wishes to make a public comment at a meeting of the board to notify the board in advance of the meeting.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 5, eff. September 1, 2019.|
TX Occ Code § 901.251 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.251. Certificate Required

Sec. 901.251.  CERTIFICATE REQUIRED.  (a)  A person who is an individual may not engage in the practice of public accountancy unless the person holds a certificate issued under this chapter or practices in this state under a privilege under Section 901.462.(b)  The board shall issue a certificate to a person who meets the applicable requirements of this chapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 2, eff. September 1, 2007.|
TX Occ Code § 901.252 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.252. Eligibility Requirements

Sec. 901.252.  ELIGIBILITY REQUIREMENTS.  To be eligible to receive a certificate, a person must:(1)  satisfy the requirements of Section 901.253;(2)  meet the education requirements established under Section 901.254 or 901.255;(3)  pass the uniform CPA examination;(4)  meet the work experience requirements established under Section 901.256; and(5)  pass an examination on the rules of professional conduct as determined by board rule.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 6, eff. September 1, 2019.|
TX Occ Code § 901.253 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.253. Background Investigation

Sec. 901.253.  BACKGROUND INVESTIGATION.  (a)  The board shall ensure that an applicant to take the uniform CPA examination or to receive a certificate lacks a history of dishonest or felonious acts. The board shall require each applicant to comply with the requirements of Section 901.169(a).(b)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(2), eff. September 1, 2019.(c)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(2), eff. September 1, 2019.(d)  The board may require the applicant to submit a complete set of fingerprints.  If an applicant does not provide a complete set of fingerprints on request of the board, the board may:(1)  deny the applicant's application to take the uniform CPA examination;  or(2)  refuse to issue a certificate to the applicant.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 13, eff. Sept. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 7, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 8, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(2), eff. September 1, 2019.|
TX Occ Code § 901.254 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.254. Education Requirements

Sec. 901.254.  EDUCATION REQUIREMENTS.  To be eligible to take the uniform CPA examination, an applicant must:(1)  hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education;  and(2)  complete at least  150 semester hours or quarter-hour equivalents in board-recognized courses, including an accounting concentration or equivalent courses as determined by board rule.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 14, eff. Sept. 1, 2001.|
TX Occ Code § 901.255 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.255. Special Education Requirements for Part-Time Student

Sec. 901.255.  SPECIAL EDUCATION REQUIREMENTS FOR PART-TIME STUDENT.  (a)  This section applies only to an applicant to take the uniform CPA examination who:(1)  was enrolled in an accounting program on September 1, 1994;(2)  notified the board not later than September 1, 1997, of the applicant's intent to take the examination;(3)  is enrolled in fewer than 12 semester hours in each semester that the applicant attends a college or university;  and(4)  completes the accounting program not later than September 1, 2002.(b)  To be eligible to take the uniform CPA examination, an applicant subject to this section must:(1)  hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education;  and(2)  complete at least:(A)  30 semester hours or quarter-hour equivalents in board-recognized accounting courses, as defined by board rule;  and(B)  20 semester hours or quarter-hour equivalents in board-recognized accounting-related courses in other areas of business administration.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.256 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter F. Certificate Requirements|Section 901.256. Work Experience Requirements

Sec. 901.256.  WORK EXPERIENCE REQUIREMENTS.  (a)  To be eligible to receive a certificate, a person must complete:(1)  at least two years of work experience under the supervision of a certified public accountant;  or(2)  at least one year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or financial advisory or consulting services, tax services, or other services the board considers appropriate for an accountant, if the person:(A)  has completed at least 150 semester hours of college credits;  or(B)  holds a graduate degree.(b)  The board by rule shall define the work experience that is acceptable for purposes of this section.(c)  The board is the final authority regarding work experience.  The board may not consider a petition from another entity in resolving a dispute under this section.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 15, eff. Sept. 1, 2001.|