reglab/housing_qa huggingface dataset:
TX Occ Code § 901.461 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter J. Practice of Public Accountancy|Section 901.461. Practice by Certain Out-of-State Firms

Sec. 901.461.  PRACTICE BY CERTAIN OUT-OF-STATE FIRMS.  (a)  A certified public accountancy firm that is not licensed in this state but is licensed in another state may practice in this state without a firm license or notice to the board if the firm's practice in this state is performed by an individual who holds a license under this chapter or who practices under a privilege under Section 901.462.(b)  A firm described by Subsection (a) may exercise all the practice privileges of a firm license holder, except that the firm may perform the services described by Section 901.002(a)(1) for an entity with its home office in this state only if:(1)  the firm meets the ownership requirements of Sections 901.354(a) and (b);(2)  the firm complies with the board's peer review program under Section 901.159; and(3)  the services are performed by an individual who holds a license under this chapter or practices under a privilege under Section 901.462.(c)  A firm practicing under a privilege under this section, as a condition of the privilege of practicing without a firm license:(1)  is subject to the personal and subject matter jurisdiction and disciplinary authority of the board;(2)  must comply with this chapter and board rules; and(3)  is considered to have appointed the regulatory agency of the state that issued the firm's license as the firm's agent on whom process may be served in any action or proceeding by the board against the firm.(d)  A firm practicing under a privilege under this section shall promptly cease offering or rendering professional services in this state if the firm's license to practice as a certified public accountancy firm in the state in which the firm's primary place of business is no longer valid.|Added by Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 15, eff. September 1, 2007.Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 18, eff. September 1, 2019.|
TX Occ Code § 901.501 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.501. Disciplinary Powers of Board

Sec. 901.501.  DISCIPLINARY POWERS OF BOARD.  (a)  On a determination that a ground for discipline exists under Section 901.502, after notice and hearing as provided by Section 901.509, the board may:(1)  revoke a certificate, firm license, or practice privilege issued under this chapter;(2)  suspend under any terms a certificate, firm license, practice privilege, or license issued under this chapter for a period not to exceed five years;(3)  refuse to renew a license;(4)  place a license holder on probation;(5)  reprimand a license holder;(6)  limit the scope of a license holder's practice;(7)  require a license holder to complete a peer review program conducted in the manner prescribed by the board;(8)  require a license holder to complete a continuing education program specified by the board;(9)  impose on a license holder the direct administrative costs incurred by the board in taking action under Subdivisions (1) through (8);(10)  require a license holder to pay restitution as provided by Section 901.6015;(11)  impose an administrative penalty under Subchapter L;  or(12)  impose any combination of the sanctions provided by this subsection.(b)  If a person's license suspension is probated, the board may require the person to:(1)  report regularly to the board on matters that are the basis of the probation;(2)  limit practice to the areas prescribed by the board;  or(3)  continue or renew professional education until the license holder attains a degree of skill satisfactory to the board in those areas that are the basis of the probation.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 34, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 525, Sec. 20, eff. Sept. 1, 2003.|
TX Occ Code § 901.502 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.502. Grounds for Disciplinary Action

Sec. 901.502.  GROUNDS FOR DISCIPLINARY ACTION.  The board may discipline a person under Section 901.501 for:(1)  fraud or deceit in obtaining a certificate, firm license, or license under this chapter;(2)  fraud, dishonesty, or gross negligence in the performance of services as a license holder, including:(A)  knowingly participating in the preparation of a false or misleading financial statement or tax return;  or(B)  failing to file the license holder's own income tax return;(3)  the failure of a person who is certified or required to hold a firm license under this chapter to obtain a license not later than the third anniversary of the date on which the person was certified or required to obtain a firm license;(4)  the failure of a person who is licensed under this chapter to renew the license not later than the third anniversary of the date on which the person most recently obtained or renewed the license;(5)  a violation of Subchapter J;(6)  a violation of a rule of professional conduct adopted by the board;(7)  a revocation or suspension of the certificate or firm license or a revocation, suspension, or refusal to renew the license of the person's partner, member, or shareholder;(8)  a revocation, cancellation, placement on probation, limitation on the scope of practice, or suspension by another state, or a refusal of renewal by another state, of the authority issued by that state to the person, or to the person's partner, member, or shareholder, to engage in the practice of public accountancy for a reason other than the failure to pay the appropriate authorization fee;(9)  a revocation or suspension of, or a voluntary consent decree concerning, the right of the person, or of the person's partner, member, or shareholder, to practice before a state or federal agency for a reason the board determines warrants its action;(10)  a final conviction of or the imposition of deferred adjudication for an offense under the laws of any state or the United States that:(A)  is a felony;  or(B)  includes fraud or dishonesty as an element of the offense;(11)  conduct indicating lack of fitness to serve the public as a professional accountant;  or(12)  a violation by a license holder or an owner of a certified public accountancy firm who is not a license holder of:(A)  this chapter;(B)  professional standards adopted by the board;  or(C)  a rule or order adopted by the board.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 34, eff. Sept. 1, 2001.|
TX Occ Code § 901.503 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.503. Board Action Involving Applicant

Sec. 901.503.  BOARD ACTION INVOLVING APPLICANT.  (a)  On a determination that a ground for discipline exists under Subsection (b), after notice and hearing as provided by Section 901.509, the board may:(1)  deny an individual's application to take the uniform CPA examination;(2)  prohibit an individual from taking the uniform CPA examination for a period not to exceed five years;  or(3)  void an individual's uniform CPA examination grades.(b)  The board may discipline an individual under Subsection (a) for:(1)  fraud or deceit on an application for the uniform CPA examination;(2)  cheating on the uniform CPA examination;(3)  a final conviction of or the imposition of deferred adjudication for an offense under the laws of any state or the United States that:(A)  is a felony;  or(B)  includes fraud or dishonesty as an element of the offense;  or(4)  conduct indicating lack of fitness to serve the public as a professional accountant.(c)  The board shall provide for the refund of the examination fee paid by a person whose application for examination is denied under this section.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 21, eff. Sept. 1, 2003.|
TX Occ Code § 901.504 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.504. License Revocation Based on Violation of Chapter

Sec. 901.504.  LICENSE REVOCATION BASED ON VIOLATION OF CHAPTER.  After notice and hearing as provided by Section 901.509, the board:(1)  may revoke a license that was issued or renewed in violation of this chapter or a rule adopted under this chapter;  and(2)  shall revoke the firm license of a sole proprietorship, partnership, corporation, limited liability company, or other business entity that does not meet each qualification for a firm license prescribed by this chapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 34, eff. Sept. 1, 2001.|
TX Occ Code § 901.5045 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.5045. Emergency Suspension

Sec. 901.5045.  EMERGENCY SUSPENSION.  (a)  On determining that a license holder is engaged in or about to engage in an act of fraud or a violation of this chapter and that the license holder's continued practice constitutes an immediate threat to the public welfare, the board may issue an order suspending the license holder's license without notice or a hearing.  The board shall immediately serve notice of the suspension on the license holder.(b)  The notice required by Subsection (a) must:(1)  be personally served on the license holder or be sent by registered or certified mail, return receipt requested, to the license holder's last known address according the board's records;(2)  state the grounds for the suspension;  and(3)  inform the license holder of the right to a hearing on the suspension order.(c)  A license holder whose license is suspended under this section is entitled to request a hearing on the suspension not later than the 30th day after the date of receipt of notice of the suspension.  Not later than the fifth day after the date a hearing is requested, the board shall issue a notice of hearing as provided by Section 901.509.(d)  The hearing shall be held not later than the fifth day after the date notice of hearing is issued, unless the parties agree to a later date.  A hearing on a suspension order under this section is subject to Chapter 2001, Government Code.  If the hearing is before an administrative law judge, after the hearing, the administrative law judge shall recommend to the board whether to uphold, vacate, or modify the suspension order.(e)  A suspension order issued under this section remains in effect until further action is taken by the board.  If the administrative law judge's recommendation under Subsection (d) is to vacate the order, the board shall determine whether to vacate the order not later than the second day after the date of the recommendation.|Added by Acts 2003, 78th Leg., ch. 525, Sec. 22, eff. Sept. 1, 2003.|
TX Occ Code § 901.505 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.505. Procedure Pending Final Conviction of Certain Offenses

Sec. 901.505.  PROCEDURE PENDING FINAL CONVICTION OF CERTAIN OFFENSES.  (a)  On conviction of a person of an offense under the laws of any state or the United States that is a felony or that includes fraud or dishonesty as an element of the offense, after notice and hearing as provided by Section 901.509, the board may:(1)  suspend a certificate or firm license issued under this chapter;  or(2)  suspend or refuse to renew a license issued under this chapter.(b)  The period of the suspension or refusal to renew begins on the date of conviction and ends on the date the conviction becomes final or is reversed, set aside, or modified as provided by Subsection (d).(c)  If the conviction becomes final, the board may, without further notice and hearing, take disciplinary action under Section 901.501.(d)  If the conviction is reversed, set aside, or modified so that the underlying offense is not a felony or an offense that includes fraud or dishonesty as an element of the offense, the board shall reinstate the certificate, firm license, or license suspended under this section.  A reinstatement under this subsection does not limit the board's right to take other disciplinary action authorized by this subchapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 35, eff. Sept. 1, 2001.|
TX Occ Code § 901.506 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.506. Voluntary Surrender of Certificate or Firm License

Sec. 901.506.  VOLUNTARY SURRENDER OF CERTIFICATE OR FIRM LICENSE.  (a)  Subject to board approval, a person who holds a certificate or firm license issued under this chapter may resign and surrender the certificate or firm license to the board at any time and for any reason.(b)  A person who resigns and surrenders a certificate or firm license may not apply for reinstatement of the certificate or firm license. The person may be issued a new certificate or firm license on completion of all requirements for the issuance of an original certificate or firm license. The board may not issue a certificate to an individual who previously resigned a certificate unless:(1)  after the date of resignation, the individual completes the examination requirement for a new certificate;  or(2)  on application, the board waives the examination requirement.(c)  A person who applies for a new certificate or firm license must, if applicable, disclose in the application the fact that the person previously resigned and surrendered a certificate or firm license during the course of a disciplinary investigation or proceeding conducted by the board.  The board shall consider that fact in determining whether to issue a new certificate or firm license to the person.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 36, eff. Sept. 1, 2001.|
TX Occ Code § 901.507 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.507. Reinstatement

Sec. 901.507.  REINSTATEMENT.  On receipt of a written application, and after notice and hearing, the board may:(1)  issue a new certificate to an individual whose certificate was revoked;(2)  issue a new firm license to a person whose firm license was revoked;(3)  reinstate a suspended license or modify the terms of the suspension;(4)  approve a previously denied application to take the uniform CPA examination;  or(5)  reinstate an individual's previously voided uniform CPA examination grades.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 36, eff. Sept. 1, 2001.|
TX Occ Code § 901.508 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.508. Right to Hearing

Sec. 901.508.  RIGHT TO HEARING.  (a)  If the board proposes to take disciplinary action against a person under this subchapter, the person is entitled to a hearing before the board or a hearings officer appointed by the board.(b)  The board shall establish procedures by which a decision to take disciplinary action under this subchapter is made by or is appealable to the board.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.509 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.509. Notice of Hearing

Sec. 901.509.  NOTICE OF HEARING.  (a)  The board shall provide written notice of a hearing under this subchapter to the person who is the subject of the proposed disciplinary action not later than the 21st day before the date of the hearing.(b)  The notice must state:(1)  the time and place of the hearing;  and(2)  the nature of each charge against the person.(c)  The notice may be served in person or by registered or certified mail to the person's last known address.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.510 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.510. Legal Representation at Hearing

Sec. 901.510.  LEGAL REPRESENTATION AT HEARING.  The attorney general or an attorney employed by the board shall represent the board at each hearing under this subchapter.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.511 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter K. Prohibited Practices and Disciplinary Procedures|Section 901.511. Disciplinary Action for Act Committed in Another State

Sec. 901.511.  DISCIPLINARY ACTION FOR ACT COMMITTED IN ANOTHER STATE.  (a)  A license holder of this state who offers to perform or performs professional accounting services or who uses the license holder's title as a certified public accountant in another state or jurisdiction is subject to disciplinary action in this state for an act committed in the other state or jurisdiction for which the license holder would be subject to discipline as a license holder of the other state or jurisdiction.(b)  The board shall investigate any complaint made by the regulatory agency of another state or jurisdiction concerning a license holder of this state.|Added by Acts 2001, 77th Leg., ch. 1497, Sec. 37, eff. Sept. 1, 2001.|
TX Occ Code § 901.551 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter L. Administrative Penalty|Section 901.551. Imposition of Administrative Penalty

Sec. 901.551.  IMPOSITION OF ADMINISTRATIVE PENALTY.  The board may impose an administrative penalty on a person regulated under this chapter who violates this chapter or a rule or order adopted under this chapter in a manner that constitutes a ground for disciplinary action.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.552 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter L. Administrative Penalty|Section 901.552. Amount of Penalty

Sec. 901.552.  AMOUNT OF PENALTY.  (a)  The amount of an administrative penalty may not exceed $100,000 for each violation.(b)  In determining the amount of the penalty, the board shall consider:(1)  the seriousness of the violation, including:(A)  the nature, circumstances, extent, and gravity of any prohibited act;  and(B)  the hazard or potential hazard to the public;(2)  the economic damage to property caused by the violation;(3)  the history of previous violations;(4)  the amount necessary to deter a future violation;(5)  efforts to correct the violation;  and(6)  any other matter that justice may require.(c)  The board by rule shall adopt a schedule for purposes of this subchapter that prescribes ranges in the amounts of administrative penalties to be imposed for specified types of conduct and circumstances.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 23, eff. Sept. 1, 2003.|
TX Occ Code § 901.553 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter L. Administrative Penalty|Section 901.553. Report and Notice of Violation and Penalty

Sec. 901.553.  REPORT AND NOTICE OF VIOLATION AND PENALTY.  (a)  If, after examination of a possible violation and the facts relating to that violation, the board determines that a violation has occurred, the board shall issue a preliminary report stating:(1)  the facts on which the determination is based;(2)  the fact that an administrative penalty is to be imposed;  and(3)  the amount of the penalty.(b)  Not later than the 10th day after the date the report is issued, the board shall send a copy of the report by certified mail to the person charged with the violation, together with a statement of the person's right to a hearing relating to the alleged violation and the amount of the penalty.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.554 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter L. Administrative Penalty|Section 901.554. Penalty to Be Paid or Hearing Requested

Sec. 901.554.  PENALTY TO BE PAID OR HEARING REQUESTED.  (a)  Not later than the 20th day after the date the person receives the report, the person may:(1)  make a written request for a hearing;  or(2)  pay the administrative penalty to the board.(b)  Failure to request a hearing or pay the penalty within the time provided by this section waives the right to a hearing under this chapter.(c)  If the board determines without a hearing that the person committed a violation and a penalty is to be imposed, the board shall:(1)  provide written notice to the person of the board's findings;  and(2)  enter an order requiring the person to pay the penalty.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|
TX Occ Code § 901.555 (2021)
2021 Texas Statutes|Occupations Code|Title 5 - Regulation of Financial and Legal Services|Subtitle A - Financial Services|Chapter 901 - Accountants|Subchapter L. Administrative Penalty|Section 901.555. Hearing

Sec. 901.555.  HEARING.  (a)  If the person requests a hearing, the board shall conduct a hearing in the manner provided for a contested case hearing under Chapter 2001, Government Code.(b)  If the board determines after a hearing that the person committed the alleged violation, the board shall:(1)  provide written notice to the person of the findings established by the hearing and the amount of the administrative penalty imposed;  and(2)  enter an order requiring the person to pay any penalty.|Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.|