reglab/statecodes huggingface dataset:
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter A. General Provisions › Section 901.0021. Meaning and Implication of Report

Sec. 901.0021.  MEANING AND IMPLICATION OF REPORT.  (a)  In this chapter, a reference to a report used with respect to a financial statement means an opinion, report, or other document, including an assurance prepared in accordance with standards for accounting and review services adopted by the American Institute of Certified Public Accountants or another national accountancy organization recognized by the board, that:
(1)  states or implies assurance as to the reliability of the financial statement;  and
(2)  includes or is accompanied by a statement or implication that the person issuing the opinion, report, or other document has special knowledge or competence in accounting or auditing.
(b)  A statement or implication of assurance as to the reliability of a financial statement or as to the special knowledge or competence of the person issuing the opinion, report, or other document includes any form of language that is conventionally understood to constitute such a statement or implication.
(c)  A statement or implication of special knowledge or competence in accounting or auditing may arise from:
(1)  the use by the issuer of the opinion, report, or other document of a name or title indicating that the person is an accountant or auditor;  or
(2)  the language of the opinion, report, or other document itself.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 2, eff. Sept. 1, 2001.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter A. General Provisions › Section 901.003. Practice of Public Accountancy

Sec. 901.003.  PRACTICE OF PUBLIC ACCOUNTANCY.  (a)  In this chapter, "practice of public accountancy" means:
(1)  the performance for a client by a person who is certified, licensed, or registered under this chapter of a service that involves the use of accounting, attesting, or auditing skills;
(2)  the performance or offer of performance for a client or potential client by a person who represents to the public that the person is certified, licensed, or registered under this chapter of a service that involves the use of accounting, attesting, or auditing skills;
(3)  the performance of activities of a person or practice unit licensed under this chapter in:
(A)  preparing or reporting on a financial statement or report that is to be used by an investor, the management of an organization, a third party, or a financial institution, unless the report is prepared for internal use only;  or
(B)  preparing a tax return that is filed with a taxing authority;  or
(4)  the supervision of an activity described by Subdivision (3).
(b)  For purposes of this section, a service that involves the use of accounting, attesting, or auditing skills includes:
(1)  issuing a report on or preparing a financial statement;
(2)  providing management or financial advisory or consulting services;  and
(3)  preparing a tax return or advising or consulting on a tax matter.
(c)  For purposes of this section, a person represents to the public that the person is certified, licensed, or registered under this chapter if the person makes an oral or written representation that the person is certified, licensed, or registered.  A written representation includes a representation communicated by office sign, business card, letterhead, or advertisement.  A representation does not include:
(1)  the display of an original certificate or registration unless a license is also displayed;
(2)  a representation made by a faculty member of an educational institution solely in connection with the duties of the person as a faculty member;  or
(3)  a representation in a book, article, or other publication, or a representation made in connection with the promotion of the publication, unless the representation includes an offer to perform a service or to sell a product other than the publication.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter A. General Provisions › Section 901.004. Construction; Limitations

Sec. 901.004.  CONSTRUCTION;  LIMITATIONS.  (a)  This chapter does not:
(1)  restrict an official act of a person acting in the person's capacity as:
(A)  an officer of the state or of a county, municipality, or other political subdivision, including a county auditor;
(B)  an officer of a federal department or agency;  or
(C)  an assistant, deputy, or employee of a person described by Paragraph (A) or (B);
(2)  prohibit a person who is not a certified public accountant or public accountant from serving as an employee of:
(A)  a certified public accountant or public accountant licensed by the board;  or
(B)  a firm composed of certified public accountants or public accountants licensed by the board;
(3)  prohibit a person licensed by the federal government as an enrolled agent from performing an act or using a designation authorized by federal law;
(4)  prohibit an attorney or firm of attorneys from preparing or presenting records or documents customarily prepared by an attorney or firm of attorneys in connection with the attorney's or firm's professional work in the practice of law;  or
(5)  prohibit an employee, officer, or director of a financial institution, as defined by Section 201.101, Finance Code, from preparing or presenting records or documents when lawfully acting within the scope of the activities of the institution.
(b)  A person who serves as an employee as described by Subsection (a)(2) may not issue an accounting or financial statement over the employee's name.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 4, eff. Sept. 1, 2001.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter A. General Provisions › Section 901.005. Findings; Public Policy; Purpose

Sec. 901.005.  FINDINGS;  PUBLIC POLICY;  PURPOSE.  (a)  The practice of public accountancy is a learned profession that requires specialized education and experience.  That practice has historically been defined to include a broad range of financial, advisory, and attest services, including:
(1)  issuing a report on a financial statement;
(2)  preparing a tax return;
(3)  providing advice in a tax matter;
(4)  providing management or financial advisory or consulting services;
(5)  recommending the sale of a product if the recommendation requires or implies accounting or auditing skill;  and
(6)  providing litigation support services.
(b)  The attest service is part of the practice of public accountancy.  That service provides assurance to the public, especially the public markets, that the management of commercial entities has reasonably described the financial status of those entities.  That assurance contributes to the strength of the economy and public markets of this state and to the soundness and reliability of the financial system.  The strength of the financial system in this state is supported by the competence, integrity, and expertise of the persons who attest to financial statements in this state.
(c)  Notwithstanding Subsection (b), the public relies on the competence and integrity of certified public accountants in all of its dealings with certified public accountants and not merely in connection with their performance of the attest service.
(d)  The terms "accountant" and "auditor," and derivations, combinations, and abbreviations of those terms, have an implication of competence in the profession of public accountancy on which the public relies in personal, business, and public activities and enterprises.
(e)   The policy of this state and the purpose of this chapter are to provide that:
(1)  the admission of persons to the practice of public accountancy require education and experience commensurate with the requirements of the profession;
(2)  a person who represents that the person practices public accountancy be qualified to do so;
(3)  a person licensed as a certified public accountant:
(A)  maintain high standards of professional competence, integrity, and learning;  and
(B)  demonstrate competence and integrity in all dealings with the public that rely on or imply the special skills of a certified public accountant and not merely in connection with the performance of the attest service;
(4)  areas of specialized practice require special training;  and
(5)  the activities and competitive practices of persons practicing public accountancy be regulated to be free of commercial exploitation to provide the public with a high level of professional competence at reasonable fees by independent, qualified persons.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 5, eff. Sept. 1, 2001.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter A. General Provisions › Section 901.006. Application of Sunset Act

Sec. 901.006.  APPLICATION OF SUNSET ACT.  The Texas State Board of Public Accountancy is subject to Chapter 325, Government Code (Texas Sunset Act).  Unless continued in existence as provided by that chapter, the board is abolished and this chapter expires September 1, 2033.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1279 (H.B. 1675), Sec. 3.08, eff. June 14, 2013.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 1, eff. September 1, 2019.
Acts 2023, 88th Leg., R.S., Ch. 941 (S.B. 1659), Sec. 2.12, eff. June 18, 2023.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.051. Board Membership

Sec. 901.051.  BOARD MEMBERSHIP.  (a)  The Texas State Board of Public Accountancy consists of 15 members appointed by the governor with the advice and consent of the senate as follows:
(1)  10 certified public accountant members, at least eight of whom are, on the date of appointment:
(A)  a sole practitioner;  or
(B)  an owner or employee of a certified public accountancy firm;  and
(2)  five public members who are not:
(A)  licensed under this chapter;  or
(B)  financially involved in an organization subject to board regulation.
(b)  Each member of the board must be a United States citizen.
(c)  Appointments to the board shall be made without regard to the race, color, disability, sex, religion, age, or national origin of the appointee.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 6, eff. Sept. 1, 2001.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.052. Eligibility of Public Members

Sec. 901.052.  ELIGIBILITY OF PUBLIC MEMBERS.  A person is not eligible for appointment as a public member of the board if the person or the person's spouse:
(1)  is registered, certified, or licensed by an occupational regulatory agency in the field of public accountancy;
(2)  is employed by or participates in the management of a business entity or other organization regulated by the board or receiving funds from the board;
(3)  owns or controls, directly or indirectly, more than a 10 percent interest in a business entity or other organization regulated by the board or receiving funds from the board;  or
(4)  uses or receives a substantial amount of tangible goods, services, or funds from the board, other than compensation or reimbursement authorized by law for board membership, attendance, or expenses.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.053. Membership and Employee Restrictions

Sec. 901.053.  MEMBERSHIP AND EMPLOYEE RESTRICTIONS.  (a)  In this section, "Texas trade association" means a cooperative and voluntarily joined statewide association of business or professional competitors in this state designed to assist its members and its industry or profession in dealing with mutual business or professional problems and in promoting their common interest.
(b)  A person may not be a member of the board and may not be a board employee employed in a "bona fide executive, administrative, or professional capacity," as that phrase is used for purposes of establishing an exemption to the overtime provisions of the federal Fair Labor Standards Act of 1938 (29 U.S.C. Section 201 et seq.), and its subsequent amendments, if:
(1)  the person is acting in the capacity of an officer, executive board or executive committee member, employee, or paid consultant of a Texas trade association in the field of public accountancy;  or
(2)  the person's spouse is acting in the capacity of an officer, executive board or executive committee member, manager, or paid consultant of a Texas trade association in the field of public accountancy.
(c)  A person may not be a member of the board or act as the general counsel to the board if the person is required to register as a lobbyist under Chapter 305, Government Code, because of the person's activities for compensation on behalf of a profession related to the operation of the board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 2, eff. Sept. 1, 2003.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.054. Terms

Sec. 901.054.  TERMS.  (a)  Board members serve staggered six-year terms.
(b)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(1), eff. June 9, 2023.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(1), eff. June 9, 2023.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.055. Officers; Executive Committee

Sec. 901.055.  OFFICERS;  EXECUTIVE COMMITTEE.  (a)  The governor shall designate a member of the board as presiding officer.  The presiding officer serves in that capacity at the will of the governor.
(b)  The board shall annually elect from its members an assistant presiding officer, secretary, treasurer, and other officers the board considers necessary to serve with the presiding officer on the executive committee.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.056. Grounds for Removal

Sec. 901.056.  GROUNDS FOR REMOVAL.  (a)  It is a ground for removal from the board that a member:
(1)  does not have at the time of taking office the qualifications required by Section 901.051;
(2)  does not maintain during service on the board the qualifications required by Section 901.051;
(3)  is ineligible for membership under Section 901.052 or 901.053;
(4)  cannot, because of illness or disability, discharge the member's duties for a substantial part of the member's term;  or
(5)  is absent from more than half of the regularly scheduled board meetings that the member is eligible to attend during a calendar year without an excuse approved by a majority vote of the board.
(b)  The validity of an action of the board is not affected by the fact that it is taken when a ground for removal of a board member exists.
(c)  If the executive director has knowledge that a potential ground for removal exists, the executive director shall notify the presiding officer of the board of the potential ground.  The presiding officer shall then notify the governor and the attorney general that a potential ground for removal exists.  If the potential ground for removal involves the presiding officer, the executive director shall notify the next highest ranking officer of the board, who shall then notify the governor and the attorney general that a potential ground for removal exists.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 3, eff. Sept. 1, 2003.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.057. Per Diem; Reimbursement

Sec. 901.057.  PER DIEM;  REIMBURSEMENT.  (a)  A board member is entitled to receive:
(1)  $100 for each day that the member conducts board business;  and
(2)  reimbursement for actual and necessary expenses incurred in performing board functions.
(b)  The board by rule may determine the activities that constitute board business.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.058. Member Equality

Sec. 901.058.  MEMBER EQUALITY.  A board member who is not a certified public accountant has the same authority, responsibility, and duties as any other board member.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter B. Texas State Board of Public Accountancy › Section 901.059. Training

Sec. 901.059.  TRAINING.  (a)  A person who is appointed to and qualifies for office as a member of the board may not vote, deliberate, or be counted as a member in attendance at a meeting of the board until the person completes a training program that complies with this section.
(b)  The training program must provide the person with information regarding:
(1)  the law governing board operations;
(2)  the programs, functions, rules, and budget of the board;
(3)   the scope of and limitations on the rulemaking authority of the board;
(4)  the types of board rules, interpretations, and enforcement actions that may implicate federal antitrust law by limiting competition or impacting prices charged by persons engaged in a profession or business the board regulates, including any rule, interpretation, or enforcement action that:
(A)  regulates the scope of practice of persons in a profession or business the board regulates;
(B)  restricts advertising by persons in a profession or business the board regulates;
(C)  affects the price of goods or services provided by persons in a profession or business the board regulates; or
(D)  restricts participation in a profession or business the board regulates;
(5)   the results of the most recent formal audit of the board;
(6)  the requirements of:
(A)  laws relating to open meetings, public information, administrative procedure, and disclosure of conflicts of interest; and
(B)  other laws applicable to members of the board in performing their duties; and
(7)  any applicable ethics policies adopted by the board or the Texas Ethics Commission.
(c)  A person appointed to the board is entitled to reimbursement, as provided by the General Appropriations Act, for the travel expenses incurred in attending the training program regardless of whether the attendance at the program occurs before or after the person qualifies for office.
(d)  The executive director of the board shall create a training manual that includes the information required by Subsection (b).  The executive director shall distribute a copy of the training manual annually to each member of the board.  Each member of the board shall sign and submit to the executive director a statement acknowledging that the member received and has reviewed the training manual.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 4, eff. Sept. 1, 2003.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter C. Executive Director and Other Board Personnel › Section 901.101. Executive Director and Personnel

Sec. 901.101.  EXECUTIVE DIRECTOR AND PERSONNEL.  The board shall employ an executive director, independent contractors, and personnel selected by the executive director as necessary to assist the board in performing its duties.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter C. Executive Director and Other Board Personnel › Section 901.102. Division of Responsibilities

Sec. 901.102.  DIVISION OF RESPONSIBILITIES.  The board shall develop and implement policies that clearly separate the policy-making responsibilities of the board and the management responsibilities of the executive director and the staff of the board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 5, eff. Sept. 1, 2003.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter C. Executive Director and Other Board Personnel › Section 901.103. Qualifications and Standards of Conduct Information

Sec. 901.103.  QUALIFICATIONS AND STANDARDS OF CONDUCT INFORMATION.  The board shall provide, as often as necessary, to its members and employees information regarding their:
(1)  qualifications for office or employment under this chapter;  and
(2)  responsibilities under applicable laws relating to standards of conduct for state officers or employees.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter C. Executive Director and Other Board Personnel › Section 901.104. Career Ladder Program; Performance Evaluations

Sec. 901.104.  CAREER LADDER PROGRAM;  PERFORMANCE EVALUATIONS.  (a)  The executive director or the executive director's designee shall develop an intra-agency career ladder program.  The program must require intra-agency postings of all nonentry level positions concurrently with any public posting.
(b)  The executive director or the executive director's designee shall develop a system of annual performance evaluations.  All merit pay for board employees must be based on the system established under this subsection.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter C. Executive Director and Other Board Personnel › Section 901.105. Equal Employment Opportunity Policy; Report

Sec. 901.105.  EQUAL EMPLOYMENT OPPORTUNITY POLICY;  REPORT.  (a)  The executive director or the executive director's designee shall prepare and maintain a written policy statement that implements a program of equal employment opportunity to ensure that all personnel decisions are made without regard to race, color, disability, sex, religion, age, or national origin.
(b)  The policy statement must include:
(1)  personnel policies, including policies relating to recruitment, evaluation, selection, training, and promotion of personnel, that show the intent of the board to avoid the unlawful employment practices described by Chapter 21, Labor Code;  and
(2)  an analysis of the extent to which the composition of the board's personnel is in accordance with federal and state law and a description of reasonable methods to achieve compliance with federal and state law.
(c)  The policy statement must:
(1)  be updated annually;
(2)  be reviewed by the Commission on Human Rights for compliance with Subsection (b)(1);  and
(3)  be filed with the governor's office.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 6, eff. Sept. 1, 2003.
2023 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 901.151. General Powers and Duties of Board

Sec. 901.151.  GENERAL POWERS AND DUTIES OF BOARD.  (a)  The board shall:
(1)  administer this chapter;
(2)  adopt rules the board determines are necessary or advisable to administer this chapter;
(3)  keep a record of each proceeding conducted before or action taken by the board;  and
(4)  keep an official seal.
(b)  On its own motion or on the complaint of any person, the board may initiate:
(1)  proceedings to determine the eligibility of a person for examination, certification, registration, or licensing under this chapter;  or
(2)  disciplinary proceedings under Subchapter K.
(c)  The board may solicit, contract for, and accept money and other assistance from any source to administer this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 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 901.152. Advisory Committees

Sec. 901.152.  ADVISORY COMMITTEES.  (a)  The board may appoint advisory committees to perform the advisory functions assigned to the committees by the board.
(b)  A member of an advisory committee who is not a member of the board may not receive compensation for service on the committee.  The member may receive reimbursement for actual and necessary expenses incurred in performing committee functions as provided by Section 2110.004, Government Code.
(c)  A member of an advisory committee serves at the will of the board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 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 901.153. Enforcement Committees

Sec. 901.153.  ENFORCEMENT COMMITTEES.  (a)  The board may appoint enforcement committees.  An enforcement committee operates as a board working committee.  The membership of each enforcement committee must include at least one public member of the board.
(b)  An enforcement committee shall consider and make recommendations to the board on matters relating to the enforcement of this chapter and board rules.
(c)  The board may adopt rules necessary for the performance of each enforcement committee's duties.
(d)  In appointing the members of an enforcement committee, the board must determine whether a prospective committee member who is a license holder under this chapter has been the subject of any disciplinary action under this chapter.  A license holder who has been found in violation of this chapter may not serve on an enforcement committee.
(e)  A board member who serves on an enforcement committee that participates in the investigation of a specific complaint may not participate in any subsequent disciplinary proceeding of the board that pertains to the complaint and may not vote on the final disposition of the case.  The board shall adopt rules necessary to implement the requirements of this subsection.
(f)  An enforcement committee may hold a closed meeting as provided by Section 551.090, Government Code, to investigate and deliberate a disciplinary action under Subchapter K relating to the enforcement of this chapter or board rules.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 9, eff. Sept. 1, 2003.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 36 (S.B. 228), Sec. 1, eff. September 1, 2013.
2023 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 901.154. Fees

Sec. 901.154.  FEES.  (a)  The board shall set the fee for the issuance of a certificate under this chapter and the fee for the issuance or renewal of a license under this chapter in an amount not to exceed $250.
(b)  The board may increase the fee for the issuance or renewal of a license as necessary to cover the costs of enforcing this chapter.
(c)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 36, Sec. 4(1), eff. September 1, 2013.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 36 (S.B. 228), Sec. 4(1), eff. September 1, 2013.
2023 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 901.155. Scholarship Trust Fund for Accounting Students

Sec. 901.155.  SCHOLARSHIP TRUST FUND FOR ACCOUNTING STUDENTS.  (a)  The fee for the issuance or renewal of a license under this chapter consists of:
(1)  the amount of the fee set by the board under Section 901.154; and
(2)  an additional $10 annual fee to be deposited to the credit of the scholarship trust fund for accounting students.
(b)  The scholarship trust fund for accounting students is held by the board outside the state treasury and may be used only to:
(1)  provide scholarships under Subchapter N to accounting students in a program designed to qualify each student to apply for certification as a certified public accountant; and
(2)  pay administrative costs under Subsection (c).
(c)  The administrative costs incurred to collect the fee imposed under Subsection (a)(2) and to disburse the money may not exceed 10 percent of the total money collected.
(d)  Notwithstanding Section 404.071, Government Code, interest earned on amounts in the scholarship trust fund for accounting students shall be credited to that fund.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 119 (H.B. 2440), Sec. 1, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 33 (S.B. 777), Sec. 1, eff. May 9, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 33 (S.B. 777), Sec. 2, eff. May 9, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 33 (S.B. 777), Sec. 3, eff. May 9, 2011.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 31(f), eff. September 1, 2015.
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 2, eff. June 9, 2023.
2023 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 901.156. Rules of Professional Conduct

Sec. 901.156.  RULES OF PROFESSIONAL CONDUCT.  The board shall adopt rules of professional conduct to:
(1)  establish and maintain high standards of competence and integrity in the practice of public accountancy;  and
(2)  ensure that the conduct and competitive practices of license holders serve the purposes of this chapter and the best interest of the public.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 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 901.1565. Rules on Consequences of Criminal Conviction

Sec. 901.1565.  RULES ON CONSEQUENCES OF CRIMINAL CONVICTION.  (a)  The board shall adopt rules necessary to comply with Chapter 53.
(b)  In its rules under this section, the board shall list the specific misdemeanor offenses for which a conviction would constitute grounds for the board to take action under Section 53.021.  With regard to a misdemeanor conviction in another state, the board shall develop a process for determining whether the conviction is for an offense listed in the rules required by this subsection.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 10, eff. Sept. 1, 2003.
2023 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 901.157. Rules for Specialization

Sec. 901.157.  RULES FOR SPECIALIZATION.  The board by rule may recognize an area of specialization in the practice of public accountancy if the area of specialization is generally recognized by other bodies that regulate or issue authoritative pronouncements in the field of public accountancy.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
2023 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 901.158. Rules Restricting Competitive Practices

Sec. 901.158.  RULES RESTRICTING COMPETITIVE PRACTICES.  The board in its rules of professional conduct may regulate the competitive practices of a license holder as necessary to ensure that the license holder does not engage in a competitive practice that:
(1)   impairs the independence or quality of a service provided by a license holder;
(2)   impairs or restricts the public's opportunity to obtain professional accounting services of high quality at a reasonable price;  or
(3)   unreasonably restricts competition among license holders.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 7, eff. Sept. 1, 2001.
2023 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 901.159. Peer Review

Sec. 901.159.  PEER REVIEW.  (a)  The board by rule shall provide for a peer review program to review the work product of a license holder or of the certified public accountancy firm in which the license holder is a member, in lieu of the license holder, to the extent necessary to comply with any applicable standards adopted by generally recognized bodies responsible for setting accounting standards.  Peer review must include a verification that each individual in a certified public accountancy firm who is responsible for supervising attest services and who signs or authorizes another person to sign an accountant's reports on financial statements on behalf of the firm meets the competency requirements of the professional standards that apply to those services.
(b)  The board by rule shall establish a fee in an amount not to exceed $200 to be paid by a certified public accountancy firm, or by a license holder who is not a member of a certified public accountancy firm, for each peer review required by the board under this section.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 7, eff. Sept. 1, 2001.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.