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 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)  complete at least 150 semester hours or quarter-hour equivalents in board-recognized courses, including an accounting concentration or equivalent courses that meet the education requirements established under Section 901.254, as determined by board rule;
(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.
Acts 2023, 88th Leg., R.S., Ch. 11 (S.B. 159), Sec. 1, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 3, 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 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.
2023 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 120 semester hours or quarter-hour equivalents in board-recognized courses, including at least 24 semester hours of accounting 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 11 (S.B. 159), Sec. 2, eff. September 1, 2023.
2023 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 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:
(1)  has completed at least 150 semester hours of college credits; or
(2)  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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 11 (S.B. 159), Sec. 3, eff. September 1, 2023.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter F. Certificate Requirements › Section 901.257. Oath and Certificate Fee

Sec. 901.257.  OATH AND CERTIFICATE FEE.  Before the board issues a certificate to a person, the person must:
(1)  take an oath, administered by a board member or by another person authorized to administer oaths, to support:
(A)  the constitution and laws of this state and the United States;  and
(B)  the board's rules;  and
(2)  pay a fee for the certificate in an amount set by board rule not to exceed $50.
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 F. Certificate Requirements › Section 901.258. Transfer of Complete Examination Credit Between States

Sec. 901.258.  TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES.  (a)  The board may accept the completion of the uniform CPA examination given by the licensing authority of another state if:
(1)  the examination was prepared and graded by the American Institute of Certified Public Accountants or, if doing so would result in a greater degree of reciprocity with the examination results of other states, the National Association of State Boards of Accountancy;  and
(2)  the applicant met the requirements in effect in this state at the time the credit was earned.
(b)  The board may transfer to the licensing authority of another state active credits earned as a result of completing the uniform CPA examination in this state.
(c)  The board by rule shall establish:
(1)  a fee in an amount not to exceed $100 to receive credits from another licensing authority;  and
(2)  a fee in an amount not to exceed $50 to transfer credits to another licensing authority.
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 F. Certificate Requirements › Section 901.259. Certification Based on Reciprocity

Sec. 901.259.  CERTIFICATION BASED ON RECIPROCITY.  (a)  The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person:
(1)  satisfies at least one of the following:
(A)  holds a certificate or license as a certified public accountant from a state that the National Association of State Boards of Accountancy's National Qualification Appraisal Service has verified as having education, examination, and experience requirements for certification or licensure that are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;
(B)  obtains from the National Association of State Boards of Accountancy's National Qualification Appraisal Service verification that the individual's education, examination, and experience qualifications are comparable to or exceed the requirements for licensure as a certified public accountant of The American Institute of Certified Public Accountants/National Association of State Boards of Accountancy Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the licensure requirements of this chapter;
(C)  meets the requirements for issuance of a certificate in this state other than the requirement providing the grades necessary to pass the uniform CPA examination;
(D)   met the requirements in effect for issuance of a certificate in this state on the date the person was issued a certificate by the other state;  or
(E)   has completed at least four years of experience practicing public accountancy, if the experience:
(i)  occurred after the person passed the uniform CPA examination and within the 10 years preceding the date of application;  and
(ii)  satisfies requirements established by board rule;  and
(2)   has met the continuing professional education requirements that apply to a license holder under this chapter for the three-year period preceding the date of application.
(b)  The board shall issue a certificate by reciprocity to the extent required by a United States treaty.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, 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 F. Certificate Requirements › Section 901.260. Certificate Based on Foreign Credentials

Sec. 901.260.  CERTIFICATE BASED ON FOREIGN CREDENTIALS.  (a)  The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if:
(1)  the foreign jurisdiction that granted the credential has an analogous provision allowing a person who holds a certificate issued by this state to obtain that foreign jurisdiction's comparable credential;
(2)  the foreign credential:
(A)  entitles the holder to issue reports on financial statements;
(B)  was issued by a foreign jurisdiction that regulates the practice of public accountancy on the basis of education, examination, and experience requirements established by the jurisdiction;  and
(C)  has not expired or been revoked, suspended, limited, or probated;  and
(3)  the applicant:
(A)  received the credential based on education and examination requirements that are comparable to or exceed those in effect in this state on the date that the foreign credential was granted;
(B)  satisfied one of the following:
(i)  completed an experience requirement in the jurisdiction that granted the foreign credential that is comparable to or exceeds the experience requirements established under this chapter;
(ii)  completed at least four years of professional accounting experience in this state;  or
(iii)  within the 10 years preceding the date of the application, has met equivalent requirements prescribed by board rule;
(C)  passed a uniform qualifying examination acceptable to the board covering national standards;  and
(D)  passed an examination acceptable to the board covering the laws, rules, and code of ethical conduct in effect in this state.
(b)  An applicant for a certificate under Subsection (a) must list in the application each jurisdiction, foreign and domestic, in which the applicant has applied for or holds a credential to practice public accountancy.  Each holder of a certificate issued under Subsection (a) shall notify the board in writing of the issuance, denial, revocation, suspension, limitation, or probation of a credential or the commencement of a disciplinary or enforcement action by any jurisdiction not later than the 30th day after the effective date of that action.
(c)  The board's determination of whether a foreign credential is substantially equivalent to a certificate issued under this chapter is not subject to judicial review.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 17, 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 G. Uniform Cpa Examination › Section 901.301. Administration; Board Rules

Sec. 901.301.  ADMINISTRATION;  BOARD RULES.  (a)  The board shall conduct or contract with another person to conduct uniform CPA examinations administered under this chapter.
(b)  The board by rule may establish the:
(1)  manner in which a person may apply for the examination;
(2)  time, date, and place for the examination;
(3)  manner in which the examination is conducted;  and
(4)  manner in which a person's examination score is reported to the person.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 1, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 18, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(a), 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 G. Uniform Cpa Examination › Section 901.302. Application of Intent

Sec. 901.302.  APPLICATION OF INTENT.  (a)  The board may establish an application of intent for a person pursuing a certificate.
(b)  The board shall maintain an application of intent filed under this section as an active application until the second anniversary of the date the application is filed.
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 G. Uniform Cpa Examination › Section 901.303. Filing Fee

Sec. 901.303.  FILING FEE.  The board by rule may set a filing fee in an amount not to exceed $100 to be paid by an applicant at the time the applicant files an initial application to take the uniform CPA examination.
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 G. Uniform Cpa Examination › Section 901.304. Examination Fee

Sec. 901.304.  EXAMINATION FEE.  (a)  For each examination or reexamination, the board by rule shall apportion an amount of the total examination fee among the parts of the examination that an applicant is eligible to take on a particular examination date. For each examination or reexamination, the board shall collect from each applicant a fee set by board rule not to exceed the cost of administering the parts of the examination that the applicant is eligible to take.
(b)  Repealed by Acts 2003, 78th Leg., ch. 525, Sec. 28.
(c)  The board by rule may provide for a refund of the examination fee paid by an applicant who:
(1)  fails to attend the examination;  and
(2)  presents the board with a satisfactory reason for that failure.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 2, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 19, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 525, Sec. 16, 28, eff. Sept. 1, 2003;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(b), eff. Sept. 1, 2003.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 4, 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 G. Uniform Cpa Examination › Section 901.305. Frequency of Examination

Sec. 901.305.  FREQUENCY OF EXAMINATION.  A uniform CPA examination shall be administered under this chapter as often as necessary but at least once each year.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 3, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 20, 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 G. Uniform Cpa Examination › Section 901.306. Content and Security of Examination

Sec. 901.306.  CONTENT AND SECURITY OF EXAMINATION.  (a)  The board may use or require the use of all or part of the uniform CPA examination and any related service available from:
(1)  the American Institute of Certified Public Accountants;  or
(2)  the National Association of State Boards of Accountancy.
(b)  The examination must test the person's knowledge of accounting, auditing, and any other subject the board determines is appropriate.
(c)  If the examination is secured by the preparer, the board may not release a copy of any question or answer to any person.
(d)  The board by rule may adopt a system to maintain the security and integrity of the examination process.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 4, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 21, 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 G. Uniform Cpa Examination › Section 901.307. Grading Examination

Sec. 901.307.  GRADING EXAMINATION.  (a)  The board by rule shall:
(1)  adopt a method for grading the examination;  and
(2)  establish the criteria for passing the examination.
(b)  Rules adopted under this section must, to the extent possible, be uniform with those of other states.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 5, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1497, Sec. 22, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(c), 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 G. Uniform Cpa Examination › Section 901.308. Examination Results

Sec. 901.308.  EXAMINATION RESULTS.  (a)  The board shall send to each examinee the examinee's results not later than the 30th day after the date the board receives the results.
(b)  The board may withhold delivery of the examination results if:
(1)  board action is pending;  and
(2)  the examinee is precluded from receiving the results until the action is resolved.
(c)  If the notice of the examination results graded or reviewed by a national testing service will be delayed for more than 120 days after the examination date, the board shall notify the examinee of the reason for the delay before the 120th day.
(d)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 36, Sec. 4(2), eff. September 1, 2013.
(e)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 36, Sec. 4(2), eff. September 1, 2013.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 381, Sec. 6, eff. Sept. 1, 2001.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 36 (S.B. 228), Sec. 4(2), 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 G. Uniform Cpa Examination › Section 901.309. Reexamination

Sec. 901.309.  REEXAMINATION.  A person who fails all or part of an examination may apply for a subsequent examination, subject to the board's satisfaction that the person meets the requirements of this chapter relating to the person's background investigation and education.
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. 9, 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 G. Uniform Cpa Examination › Section 901.310. Passage of Examination

Sec. 901.310.  PASSAGE OF EXAMINATION.
(a)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(3), eff. June 9, 2023.
(b)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(3), eff. June 9, 2023.
(c)  The board shall consider a person to have passed an examination if the person receives credit for each subject within the time prescribed by the board.
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. 5, eff. June 9, 2023.
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 6, eff. June 9, 2023.
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(3), 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 G. Uniform Cpa Examination › Section 901.311. Restructure of Examination

Sec. 901.311.  RESTRUCTURE OF EXAMINATION. On the restructuring of the uniform CPA examination, the board by rule shall determine the manner in which credit for a subject is integrated into the new structure.
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. 7, 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 G. Uniform Cpa Examination › Section 901.312. Transfer of Partial Examination Credit Between States

Sec. 901.312.  TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES.  (a)  The board may accept the partial completion of the uniform CPA examination given by the licensing authority of another state if:
(1)  the examination was prepared and graded by the American Institute of Certified Public Accountants or, if doing so would result in a greater degree of reciprocity with the examination results of other states, the National Association of State Boards of Accountancy;
(2)  the credit is active in the other state;  and
(3)  at the time the credit was earned, the applicant met the requirements in effect in the other state and the other state's standards are equal to or higher than the standards prescribed by this chapter.
(b)  The board may transfer to the licensing authority of another state active credits earned as a result of partially completing the uniform CPA examination in this state.
(c)  The board by rule shall establish:
(1)  a fee in an amount not to exceed $100 to receive credits from another licensing authority;  and
(2)  a fee in an amount not to exceed $50 to transfer credits to another licensing authority.
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 H. Firm License Requirements › Section 901.351. Firm License Required

Sec. 901.351.  FIRM LICENSE REQUIRED.  (a)  A firm may not provide attest services or use the title "CPA's," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or a variation of one of those titles unless the firm holds a firm license issued under this subchapter or practices in this state under a privilege under Section 901.461.
(a-1)  A firm is required to hold a firm license under this subchapter if the firm establishes or maintains an office in this state.
(b)  The board shall grant or renew a firm license to practice as a certified public accountancy firm to:
(1)  a firm that applies and demonstrates the necessary qualifications in accordance with this subchapter; or
(2)  a firm originally licensed as a certified public accountancy firm in another state that demonstrates the necessary qualifications in accordance with this subchapter.
(c)  A firm license issued under Subsection (b)(2) is automatically revoked and may not be renewed if the firm does not maintain a license as a certified public accountancy firm in the other state.
(d)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.
(e)  The board by rule shall specify:
(1)  the form of the application for a firm license;
(2)  the fee for an original or renewal firm license, which may be based on the number of owners, members, partners, shareholders, or employee license holders in this state, not to exceed $25 for each of those persons;
(3)  the term of a firm license; and
(4)  the requirements for renewal of a firm license.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 3, eff. September 1, 2007.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 10, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(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 H. Firm License Requirements › Section 901.352. Application for Firm License or Registration

Sec. 901.352.  APPLICATION FOR FIRM LICENSE OR REGISTRATION.  (a)  An applicant for a firm license or registration must provide the board with satisfactory evidence of eligibility for a firm license or registration.
(b)  The board may examine an application and may refuse to issue a firm license or register an applicant who does not meet the standards imposed under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, 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 H. Firm License Requirements › Section 901.353. Resident Manager

Sec. 901.353.  RESIDENT MANAGER.  (a)  An office established or maintained in this state by a firm of certified public accountants, a firm of public accountants, or a person described by Section 901.355 must designate a resident manager who is responsible for the license of the firm or person, as applicable.  The resident manager must be:
(1)  an owner, member, partner, shareholder, or employee of the firm or person that occupies the office; and
(2)  licensed under this chapter.
(b)  A resident manager may serve in that capacity in only one office at a time except as authorized by board rule.  The board by rule may establish a registration procedure under which a person may serve as resident manager of more than one office at a time.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 11, 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 H. Firm License Requirements › Section 901.355. Registration for Certain Foreign Applicants

Sec. 901.355.  REGISTRATION FOR CERTAIN FOREIGN APPLICANTS.  (a)  The holder of a certificate, license, or degree authorizing the person to practice public accountancy in a foreign country who on or before September 1, 2023, registered with the board as the holder of a certificate, license, or degree issued by the foreign country may continue to practice in this state under that registration for as long as the person stays in compliance with the provisions of this chapter and board rules applicable to the person.
(b)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(4), eff. June 9, 2023.
(c)  Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(4), eff. June 9, 2023.
(d)  A person's registration under this section is automatically revoked and may not be renewed if the person does not maintain the authority to practice public accountancy in the other country.  The board shall adopt rules to ensure that the person maintains that authority.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 8, eff. June 9, 2023.
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(4), 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 I. License Requirements, Issuance, and Renewal › Section 901.401. License Required

Sec. 901.401.  LICENSE REQUIRED.  (a)  An individual who holds a certificate issued under this chapter must also hold a license issued under this chapter.
(b)  Each office in this state of a certified public accountancy firm or a firm of public accountants must hold a license issued under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 24, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 5, eff. September 1, 2007.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter I. License Requirements, Issuance, and Renewal › Section 901.402. Eligibility Requirements; General Prohibition

Sec. 901.402.  ELIGIBILITY REQUIREMENTS;  GENERAL PROHIBITION.  (a)  On payment of the required fees, the board shall issue a license to an applicant who complies with the requirement of Section 901.169(a) and:
(1)  holds a certificate issued under this chapter; or
(2)  holds a firm license issued under this chapter.
(b)  The board may not issue a license to or renew the license of a person who does not meet the licensing requirements of:
(1)  this chapter;  or
(2)  the rules adopted under this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 25, eff. Sept. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 13, 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 I. License Requirements, Issuance, and Renewal › Section 901.403. Application for and Renewal of License

Sec. 901.403.  APPLICATION FOR AND RENEWAL OF LICENSE.  (a)  The board shall specify:
(1)  the form of the application for a license;
(2)  the term of a license;  and
(3)  the requirements for renewal of a license.
(b)  The board by rule may adopt a system under which licenses expire on various dates during the year.  For the year in which the license expiration date is changed, the board shall prorate license fees on a monthly basis so that each license holder pays only that portion of the license fee that is allocable to the number of months during which the license is valid.  On renewal of the license on the new expiration date, the total license renewal fee is payable.
(c)  The board shall require an applicant for renewal of a license to comply with the requirement of Section 901.169(a).
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 26, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 525, Sec. 17, eff. Sept. 1, 2003.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 14, 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 I. License Requirements, Issuance, and Renewal › Section 901.404. Notice of License Expiration

Sec. 901.404.  NOTICE OF LICENSE EXPIRATION.  (a)  Not later than the 30th day before the expiration date of a person's license, the board shall send written or electronic notice of the impending license expiration to the person at the person's last known address or e-mail address according to the board's records.
(b)  The board shall determine the amount of the renewal fee and shall provide written or electronic notice of that amount to the person within the time provided by Subsection (a).
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 18, eff. Sept. 1, 2003.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 9, 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 I. License Requirements, Issuance, and Renewal › Section 901.405. Procedure for Renewal

Sec. 901.405.  PROCEDURE FOR RENEWAL.  (a)  A person who is otherwise eligible to renew a license may renew an unexpired license by paying the required renewal fee to the board before the expiration date of the license.  A person whose license has expired may not engage in activities that require a license until the license has been renewed.
(b)  A person whose license has been expired for 90 days or less may renew the license by paying to the board a renewal fee that is equal to 1-1/2 times the normally required renewal fee.
(c)  A person whose license has been expired for more than 90 days but less than one year may renew the license by paying to the board a renewal fee that is equal to two times the normally required renewal fee.
(d)  A person whose license has been expired for at least one year but less than two years may renew the license by paying to the board a renewal fee that is equal to three times the normally required renewal fee.
(e)  A person whose license has been expired for two years or more may not renew the license.  The person may obtain a new license by complying with the requirements and procedures, including the examination requirements, for obtaining an original license.
(f)  A person who was licensed in this state, moved to another state, and is currently licensed and has been in practice in the other state for the two years preceding the date of application may obtain a new license without reexamination.  A person described by this subsection whose license has been revoked under Section 901.502(3) or (4) may obtain a new license under this subsection.  A person described by this subsection must pay to the board a fee that is equal to two times the normally required renewal fee for the license.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2003, 78th Leg., ch. 525, Sec. 19, eff. Sept. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 6, eff. September 1, 2007.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 31(g), eff. September 1, 2015.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter I. License Requirements, Issuance, and Renewal › Section 901.408. Consequence of Failure to Pay Certain Fees

Sec. 901.408.  CONSEQUENCE OF FAILURE TO PAY CERTAIN FEES.  (a)  A person, other than a person described by Section 901.405(f), who fails to pay the license renewal fee and any late fee before the first anniversary of the due date of the renewal fee may renew the person's license only by submitting to the board an application for renewal accompanied by payment of:
(1)  all accrued fees, including late fees; and
(2)  the direct administrative costs incurred by the board in renewing the person's license.
(b)  The board by rule shall prescribe the information to be included in an application for renewal under this section.
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. 7, eff. September 1, 2007.
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 31(h), eff. September 1, 2015.
2023 Texas Statutes › Occupations Code › Title 5 - Regulation of Financial and Legal Services › Subtitle A - Financial Services › Chapter 901 - Accountants › Subchapter I. License Requirements, Issuance, and Renewal › Section 901.409. Fee Reduction for Retired Persons or Persons With Disabilities

Sec. 901.409.  FEE REDUCTION FOR RETIRED PERSONS OR PERSONS WITH DISABILITIES.  The board by rule may establish a reduced fee to issue or renew the license of a person who does not engage in the practice of public accountancy because of retirement or permanent disability.
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. 15, 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 I. License Requirements, Issuance, and Renewal › Section 901.411. Continuing Professional Education

Sec. 901.411.  CONTINUING PROFESSIONAL EDUCATION.  (a)  A license holder who is an individual shall participate in a program of continuing professional education designed to maintain professional competency.  The program must comply with rules adopted by the board.
(b)  The board may recognize a continuing professional education course only if the course directly contributes to the license holder's professional competence.
(c)  The board by rule shall provide for the reporting of continuing professional education by a license holder to coincide with the person's license renewal date.
(d)  The board by rule may exempt certain license holders, including license holders who are persons with disabilities, retired, or not associated with accounting, as defined by board rule, from all or part of the requirements of this section.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 27, eff. Sept. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 16, 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 J. Practice of Public Accountancy › Section 901.451. Use of Title or Abbreviation for "Certified Public Accountant

Sec. 901.451.  USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT."  (a)  A person may not assume or use the title or designation " certified public accountant," the abbreviation "CPA," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant unless the person holds a certificate under this chapter.
(b)  A person may not provide attest services or assume or use the title "certified public accountants," the abbreviation "CPAs," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountancy firm unless:
(1)  the person holds a firm license issued under this chapter or practices in this state under a privilege under Section 901.461;
(2)  ownership of the person complies with the requirements of this chapter and rules adopted by the board; and
(3)  the person complies with board rules authorizing the practice.
(c)  The title or designation "certified public accountant" and the abbreviation "CPA" may not be used in connection with an office that does not meet the requirements of Sections 901.353 and 901.354.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 29, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 9, eff. September 1, 2007.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 17, 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 J. Practice of Public Accountancy › Section 901.452. Use of Title or Abbreviation for "Public Accountant

Sec. 901.452.  USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT."  A person may not assume or use the title or designation "public accountant" or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a public accountant, or a firm composed of public accountants, unless:
(1)  the person is certified and licensed under this chapter;  and
(2)  each of the person's offices in this state for the practice of public accounting is maintained and practices under a firm license as required under Subchapter H.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 29, eff. Sept. 1, 2001.