reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter E - VENDOR REQUIREMENTS › Section 511.105 - Test Center Check-In

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  applicant for the UCPAE must present the Notice to Schedule, provided by NASBA,
				  and two forms of identification to the test center administrator at the time of
				  check-in to take a section of the exam. One form of identification must be a
				  government-issued document, such as a valid driver's license or unexpired
				  passport, and contain the photograph and signature of the applicant or other
				  such document identified by NASBA. The applicant's name on the form of
				  identification must match the Notice to Schedule and the record in the vendor's
				  database of the applicant scheduled to take the exam.
(b) An applicant is required to have his
				  digital photograph and fingerprints taken by the test center administrator
				  during check-in, and to be scanned by a hand-held metal detector wand before
				  each entry into the testing room.
(c) An applicant is permitted to take into
				  the testing room only items authorized by the board, examined by the test
				  center administrator, and not in violation of the vendor's security policy and
				  procedures.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter E - VENDOR REQUIREMENTS › Section 511.106 - Compliance with Test Center Rules

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant who fails to follow
				  reasonable test center rules and procedures or who fails to operate the test
				  center equipment with reasonable care may be removed from the test center and
				  excluded from future examinations for up to five years.
(b) The board shall be informed of the
				  removal and exclusion of an applicant.
(c) In accordance with §
										511.70
				  of this chapter (relating to Grounds for Disciplinary Action of Applicants),
				  the board may conduct an investigation of the alleged violation. If the
				  violation is substantiated, the board may take disciplinary action against the
				  applicant which may include prohibiting the applicant from taking the UCPAE for
				  a period of not more than five years.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter E - VENDOR REQUIREMENTS › Section 511.107 - No-Show, Late Arrival and Late Cancellation

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant is not eligible for a refund
				  of the hourly testing fee if the applicant:
(1) fails to appear for a scheduled section
				  of the UCPAE;
(2) arrives more than
				  30 minutes after the scheduled start time for taking the section of the UCPAE
				  and is refused admission to the exam; or
(3) changes or cancels a section of the UCPAE
				  after the applicable Test Cancellation/Change Deadline.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter F - EXPERIENCE REQUIREMENTS › Section 511.121 - Application for Approval of Experience

Current through Reg. 49, No. 28; July 12, 2024
(a) The board, through an applicant's
				  submission of qualifying supervised work experience, shall insure that the
				  applicant applying for the CPA certificate has demonstrated high standards of
				  professional competence, integrity, independence, and learning.
(b) Acceptable work experience defined in
				  §
										511.123
				  of this chapter (relating to Reporting Work Experience) shall be gained in at
				  least one of the following areas:
(1) attest
				  services as defined in §
											501.52(4)
				  of this title (relating to Definitions);
(2) professional accounting services or
				  professional accounting work as defined in §
											501.52(22)
				  of this title.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter F - EXPERIENCE REQUIREMENTS › Section 511.123 - Reporting Work Experience

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The board requires a minimum of one year of work experience as described in
				  §
										511.122
				  of this chapter (relating to Acceptable Work Experience) which shall be
				  obtained in one of the following ways:
(1)
				  full-time employment consisting of 40 or more hours per week completed in no
				  less than 12 months; or
(2)
				  part-time employment consisting of a minimum of 20 hours per week until 2000
				  hours of accounting work experience have been completed. Part-time work
				  experience must be completed in no more than 24 months from the date the work
				  begins.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter F - EXPERIENCE REQUIREMENTS › Section 511.124 - Acceptable Supervision

Current through Reg. 49, No. 28; July 12, 2024
(a) Acceptable
				  supervision must be performed by a CPA experienced in the non-routine
				  accounting area assigned to an applicant and who holds an active license or
				  permit in this state or another state and has not been exempted from the
				  board's CPE during the period of supervision. If the applicant's work
				  experience and CPA supervision is gained through the client practice of public
				  accountancy, as defined in §
										511.122
				  of this chapter (relating to Acceptable Work Experience), the CPA and the CPA
				  firm must be properly licensed and in good standing with the licensing board
				  where the applicant performs the work experience.
(1) Supervision is provided whenever the
				  person being supervised reports to, is instructed by, is reviewed by, and is
				  evaluated directly by the supervisor. The supervisor in this capacity may be in
				  an intermediate level of supervision above the applicant.
(2) Where there is no CPA, acceptable
				  supervision may be gained if the following conditions are met:
(A) a properly licensed CPA firm that is in
				  good standing with the firm's licensing board is engaged to provide
				  supervision, review, and evaluation of work experience; and
(B) the supervision, review, and evaluation
				  of work is performed on a routine and recurring basis to permit the CPA firm to
				  provide documentation of work experience;
(C) the CPA firm does not perform attest
				  services for which independence is required for the applicant or the
				  applicant's employer; and
(D) the
				  CPA assigned to provide the supervision is employed by the CPA firm and is
				  currently licensed and in good standing with the firm's licensing board and
				  experienced to provide such supervision in the non-routine accounting area
				  assigned to the applicant.
(3) Telecommunications equipment and
				  computers may be used to facilitate supervision. The board requires detailed
				  documentation if such devices are used to facilitate supervision.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter H - CERTIFICATION › Section 511.161 - Qualifications for Issuance of a Certificate

Current through Reg. 49, No. 28; July 12, 2024
The certificate of a CPA shall be granted by the board to
					 an applicant who qualifies under the current Act and has met the following
					 qualifications:
(1) successfully
				  completed the UCPAE;
(2) met the
				  education requirements in §
										511.164 of this chapter (relating
				  to Definition of 150 Semester Hours to Qualify for Issuance of a
				  Certificate);
(3) successfully
				  completed a 3-semester hour board-approved ethics course as defined by §
										511.164 of this chapter;
(4) submitted an application prescribed by
				  the board;
(5) submitted the
				  requisite fee, set by the board, for issuance of the certificate;
(6) provided evidence of a lack of a history
				  of dishonest or felonious acts or any criminal activity that might be relevant
				  to the applicant's qualifications;
(7) completed the fingerprint process that
				  accesses the Federal Bureau of Investigation (FBI) and the Texas Department of
				  Public Safety - Crime records division files;
(8) submitted, on a form prescribed by the
				  board, evidence of completion of the work experience requirements commensurate
				  with the education requirements;
(9) executed an oath of office stating
				  support of the Constitution of the United States and of this state and the laws
				  thereof, and compliance with the board's Rules of Professional
				  Conduct;
(10) an applicant who has
				  completed a board-approved ethics course more than two years prior to the date
				  of submitting an application for issuance of a CPA certificate must complete a
				  board-approved four-hour ethics course of comprehensive study on the board's
				  Rules of Professional Conduct;
(11)
				  successfully completed the examination on the board's Rules of Professional
				  Conduct; and
(12) provided any
				  other information requested by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter H - CERTIFICATION › Section 511.162 - Application for Issuance of the Certificate by Exam After Completion of the CPA Examination

Current through Reg. 49, No. 28; July 12, 2024
(a) Application
				  for issuance of the CPA certificate must be made on forms prescribed by the
				  board and shall be in compliance with board rules and with all applicable
				  laws.
(b) The board will provide an
				  application for issuance of the CPA certificate to an applicant who
				  successfully completes the UCPAE, and thereafter as requested by the same
				  applicant.
(c) An applicant must
				  submit with the issuance application all information required in §
										511.161
				  of this chapter (relating to Qualifications for Issuance of a
				  Certificate).
(d) An applicant must
				  submit with the application for issuance of a certificate the requisite fee in
				  accordance with §
										521.9
				  of this title (relating to Certification Fee).
(e) An applicant must comply with the board's
				  procedure to obtain criminal history record information in accordance with an
				  established fingerprint process that accesses the Federal Bureau of
				  Investigation (FBI) and the Texas Department of Public Safety - Crime records
				  division files in order to ensure that the applicant lacks a history of
				  dishonest or felonious acts and for the board to be aware of any criminal
				  activity that might be relevant to the applicant's qualifications.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 511 - ELIGIBILITY › Subchapter H - CERTIFICATION › Section 511.163 - Board-Approved Ethics Requirement and Examination on the Rules of Professional Conduct

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				  applying for the issuance of the CPA certificate must successfully complete a
				  board-approved four-hour ethics course of comprehensive study on the board's
				  Rules of Professional Conduct offered through a board-approved and registered
				  provider of CPE.
(b) An applicant
				  is not required to comply with subsection (a) of this section if the applicant
				  has completed an ethics course from a board recognized institution of higher
				  education within two years of the date the board receives the applicant's
				  application for issuance of the CPA certificate.
(c) An applicant applying for the issuance of
				  the CPA certificate must also pass an examination on the board's Rules of
				  Professional Conduct.
(1) The examination on
				  the Rules of Professional Conduct must be completed not more than six months
				  prior to the issuance of the CPA certificate.
(2) A grade of 85% on the exam is considered
				  passing.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.1 - Certification as a Certified Public Accountant by Reciprocity

Current through Reg. 49, No. 28; July 12, 2024
(a) The certificate
				of a "certified public accountant" shall be granted by reciprocity to an
				applicant who is qualified under §901.259 of the Act (relating to
				Certification Based on Reciprocity) or §901.260 of the Act (relating to
				Certificate Based on Foreign Credentials) and lacks a history of dishonest or
				felonious acts and any criminal activity that might be relevant to the
				applicant's qualifications as provided for in §901.253 of the Act
				(relating to Background Investigation). The applicant must provide in the
				application for reciprocity the names of all the jurisdictions in which the
				applicant is or has been certified and/or licensed and all disciplinary actions
				taken or pending in those jurisdictions.
(b) Each applicant shall submit to the
				Department of Public Safety a complete and legible set of fingerprints from a
				vendor approved by the Department of Public Safety in conjunction with the
				application for the purpose of obtaining criminal history record
				information.
(c) An applicant from
				a domestic jurisdiction demonstrates that he meets the requirements for
				certification by reciprocity by:
(1)
				satisfying one of the following conditions:
(A) the applicant holds a certificate or
				license to practice public accountancy from a domestic jurisdiction that has
				been determined by the board pursuant to §
											512.2
				of this chapter (relating to NASBA Verified Substantially Equivalent
				Jurisdictions) as having substantially equivalent requirements for
				certification; or
(B) the applicant
				holds a certificate or license to practice public accountancy from a domestic
				jurisdiction that has not been determined by NASBA and the board to have
				substantially equivalent certification requirements but has had his education,
				examination and experience verified as substantially equivalent to those
				required by the UAA by NASBA; or
(C) the applicant meets all requirements for
				issuance of a certificate set forth in the Act; or
(D) the applicant met the requirements in
				effect for issuance of a certificate in this state on the date the applicant
				was issued a certificate or license by another domestic jurisdiction;
				or
(E) after passing the UCPAE, the
				applicant has completed at least four years of experience practicing public
				accountancy within the ten year period immediately preceding the date of
				application in this state; and
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.2 - NASBA Verified Substantially Equivalent Jurisdictions

Current through Reg. 49, No. 28; July 12, 2024
(a) NASBA's
				National Qualification Appraisal Service may verify that the education,
				examination and experience requirements for certification of another domestic
				jurisdiction are comparable to or exceed the education, examination and
				experience requirements for certification contained in the UAA, and the board
				finds that the education, examination and experience requirements for
				certification contained in the UAA are comparable to or exceed the education,
				examination and experience requirements for certification contained in the
				Act.
(b) The board designates each
				domestic jurisdiction verified by NASBA as being substantially equivalent
				pursuant to subsection (a) of this section as an approved domestic jurisdiction
				for certification by reciprocity under this chapter and for registration of
				out-of-state practitioners with substantially equivalent qualifications under
				Chapter 513 of this title (relating to Registration).
(c) An applicant who has a valid certificate
				to practice as a CPA from a domestic jurisdiction that has not been verified as
				substantially equivalent to the UAA by NASBA may obtain a verification from
				NASBA's National Qualification Appraisal Service that the applicant's
				education, examination and experience are comparable to or exceed the
				education, examination and experience requirements for certification contained
				in the UAA.
(d) The board shall
				consider an applicant whose education, examination and experience have been
				verified by NASBA to be substantially equivalent as being from an approved
				substantially equivalent domestic jurisdiction for certification by reciprocity
				under this chapter and for registration of out-of-state practitioners with
				substantially equivalent qualifications under Chapter 513 of this
				title.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.3 - Evaluation of Foreign Credentials by the U.S. IQAB

Current through Reg. 49, No. 28; July 12, 2024
(a) The board recognizes the existence of the
				U.S. IQAB, a joint body of NASBA and the AICPA, which is charged with:
(1) evaluating the professional credentialing
				process of CPAs, or their equivalents, from countries other than the United
				States; and
(2) negotiating
				principles of reciprocity agreements with the appropriate professional and/or
				governmental bodies of other countries seeking recognition as having
				requirements substantially equivalent to the requirements for the certificate
				of a CPA in the United States.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.4 - Application for Certification by Reciprocity

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant seeking certification by
				reciprocity must apply for certification on a form prescribed by the board. The
				application must be accompanied by the requisite fee and shall include written
				authorization from the applicant empowering the board to obtain all information
				concerning the applicant's qualifications and present standing.
(b) An applicant for certification by
				reciprocity from a domestic jurisdiction that has not been approved as being
				substantially equivalent by both NASBA and the board must submit the following
				along with the completed application form and requisite fee to be processed:
(1) an interstate exchange of information
				form documenting the credits under the domestic jurisdiction of
				origin;
(2) an executed oath of
				office stating support of the Constitutions of the United States and of the
				State of Texas and their laws and the rules of the board;
(3) evidence of completion of an examination
				on the board's Rules of Professional Conduct;
(4) evidence of completion of 120 credits of
				CPE during the last three years, including a board-approved four-credit ethics
				course; in compliance with Chapter 523 of this title (relating to Continuing
				Professional Education);
(5)
				evidence of completion of the board's procedure to investigate the background
				of applicants in accordance with the established fingerprint process that
				accesses the Federal Bureau of Investigation (FBI) database and the Texas
				Department of Public Safety - Crime Records division files in order to ensure
				the applicant lacks a history of dishonest or felonious acts and for the board
				to be aware of any criminal activity that might be relevant to the applicant's
				qualifications; and
(6) any other
				information requested by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.5 - Examination Authorization

Current through Reg. 49, No. 28; July 12, 2024
The board approves a passing score on the IQEX, written and
				  graded by the AICPA as a measure of professional competency satisfactory to
				  obtain a Texas certificate by reciprocity from a foreign
				  jurisdiction.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 512 - CERTIFICATION BY RECIPROCITY › Section 512.6 - Reciprocal Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) An applicant
				making application for a certificate by reciprocity must submit a processing
				fee as stated in §
									521.3
				of this title (relating to Fee for Certification by Reciprocity). The applicant
				must submit the license fee upon notification from the board that the
				application has been approved.
(b)
				All the requirements for certification must be completed by the applicant
				within six months after the board's date of receipt of the application. If all
				the requirements are not completed within six months, the application will be
				denied. The processing fee paid will not be refunded.
(c) If an applicant does not meet the
				requirements of the board for a certificate by reciprocity the application
				shall be denied. The processing fee paid will not be refunded.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter A - REGISTRATION OF CPAS AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES › Section 513.1 - Registration of Foreign Practitioners with Substantially Equivalent Qualifications

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  individual who holds a valid certificate or other credential issued by a
				  foreign jurisdiction that allows the individual to practice public accountancy
				  in the issuing jurisdiction may, if that certificate or credential remains in
				  good standing in the issuing jurisdiction, be registered with the
				  board.
(b) A foreign practitioner
				  registered with the board shall be allowed to use the title "Certified Public
				  Accountant of __________" (indicating the foreign jurisdiction that issued his
				  credential), or may use the title held in the foreign jurisdiction that issued
				  his credential, provided that the foreign jurisdiction is indicated. This title
				  may not be used unless followed by the name of the foreign
				  jurisdiction.
(c) A foreign
				  practitioner registered with the board must comply with the board's Code of
				  Professional Conduct.
(d) A foreign
				  practitioner registered with the board must renew his registration and license
				  annually in the manner provided for renewal of a license in the Act. The
				  registered foreign practitioner must submit a certificate verifying the
				  continued existence of his foreign certificate or other credential in good
				  standing from the foreign jurisdiction of origin with each renewal. A
				  registration and license issued under §901.355 of the Act (relating to
				  Registration for Certain Foreign Applicants) is automatically revoked if the
				  foreign practitioner does not continue to hold a current certificate or other
				  credential from the foreign jurisdiction of origin.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.10 - Firm License

Current through Reg. 49, No. 28; July 12, 2024
(a) A firm
				  providing attest services or using the titles CPAs, CPA Firm, Certified Public
				  Accountants, Certified Public Accounting Firm, Auditing Firm, or a variation of
				  any of those titles shall do so only through a licensed firm.
(b) To be eligible for a firm license, the
				  firm must show:
(1) that a majority of the
				  ownership of the firm, in terms of both financial interests and voting rights,
				  belongs to individuals who hold certificates issued under this chapter or are
				  licensed as a CPA in another state; or
(2) that when the firm ownership includes
				  professional organizations, as defined in § 301.003(7) of the Texas
				  Business Organizations Code, the professional organizations must be owned by
				  individuals that hold a certificate issued under this chapter or are licensed
				  in another state; and
(3) that all
				  attest services performed by the firm in this state are under the supervision
				  of an individual within the firm who holds a certificate issued by the board or
				  by another state that has not been suspended or revoked.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.11 - Qualifications for Non-CPA Owners of Firm License Holders

Current through Reg. 49, No. 28; July 12, 2024
(a) A firm which includes non-CPA owners may
				  not qualify for a firm license unless every non-CPA individual who is an owner
				  of the firm:
(1) is actively providing
				  personal services in the nature of management of some portion of the firm's
				  business interests or performing services for clients of the firm or an
				  affiliated entity;
(2) lacks a
				  history of dishonest or felonious acts or any criminal activity that might be
				  relevant to the applicant's qualifications; and
(3) is not a suspended or revoked licensee or
				  certificate holder excluding those licensees that have been administratively
				  suspended or revoked. (Administratively suspended or revoked are those actions
				  against a licensee for Continuing Professional Education reporting deficiencies
				  or failure to renew a license.)
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.12 - Application for Firm License

Current through Reg. 49, No. 28; July 12, 2024
(a) Application
				  for a firm license must be made on a form prescribed by the board. The
				  application must be accompanied by an affidavit of an individual owner who
				  holds a license to practice public accountancy affirming that all statements
				  are true and correct.
(b) A firm
				  shall notify the board not later than the 31st day after the date on which
				  information in the affidavit is changed, including information regarding the
				  admission or withdrawal of an owner or resident manager.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.13 - Certification of Texas Franchise Tax Status

Current through Reg. 49, No. 28; July 12, 2024
(a) Each firm subject to the Texas franchise
				  tax must certify in its application for a firm license that its Texas franchise
				  taxes are current.
(b) The making
				  of a false statement as to Texas franchise tax status on any license
				  application or renewal as described in subsection (a) of this section is
				  grounds for suspension or revocation of the license.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.15 - Firm Offices

Current through Reg. 49, No. 28; July 12, 2024
(a) A certified
				  public accountancy firm must hold a license for each office located in
				  Texas.
(b) Each office of a firm
				  must designate a resident manager who is a resident of Texas. Exempted from the
				  requirement of Texas residency is a resident manager who spends a majority of
				  the work week in Texas as the firm's resident manager. A resident manager may
				  be an owner, member, partner, shareholder, or employee of the firm and must be
				  licensed under the Act.
(c) A
				  resident manager may supervise more than one office provided that the firm's
				  application for issuance or renewal of the firm license or registration
				  identifies each of the offices the resident manager will supervise.
(d) A resident manager is responsible for the
				  supervision of professional services and may be held responsible for the
				  violations of the Act or Rules for the activities of each office under his
				  supervision.
(e) Interpretive
				  comment: The exemption provided for in subsection (b) of this section is
				  intended to address licensees residing outside of Texas but are able to commute
				  to the Texas office for which the licensee is the firm resident manager on a
				  routine and regular basis.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 513 - REGISTRATION › Subchapter B - REGISTRATION OF CPA FIRMS › Section 513.16 - Death or Incapacitation of Firm Owner

Current through Reg. 49, No. 28; July 12, 2024
(a) Upon written authorization from the
				  executive director, a firm with only one CPA owner may continue to operate for
				  a period of up to 15 months following the death or incapacitation of the sole
				  CPA owner. The executive director, subject to ratification at the next board
				  meeting, may permit the continued operation of the firm when he has been
				  provided with:
(1) In the event of the death
				  of the sole CPA owner:
(A) a certified copy of
				  the sole CPA owner's death certificate;
(B) a copy of the power of attorney from the
				  sole CPA owner's executor, administrator, or heir along with a document from
				  the executor, administrator or heir designating a Texas CPA in good standing
				  with the board with the authority and intention to manage the sole CPA owner's
				  firm; and
(C) written evidence that
				  a disruption in the continuation of the sole CPA owner's firm would jeopardize
				  the survivability of the firm.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 514 - CERTIFICATION AS A CPA › Section 514.1 - Names on Certificate

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				certificate of a CPA shall be issued under the legal name of the applicant as
				it appears on the birth certificate, current passport or alien registration
				card or as changed by court order, marriage license, or divorce
				decree.
(b) The license of a CPA
				may be issued in the name of the licensee as it appears on the birth
				certificate or other appropriate legal document in accordance with §
									511.22
				of this title (relating to Initial Filing of the Application of Intent) or as
				changed by court order, marriage license, or divorce decree.
(c) At the applicant's option, words or
				abbreviations such as "Jr." or "III" do not have to appear on the certificate,
				license, or the board's records even though such words or abbreviations are
				part of the applicant's legal name.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 514 - CERTIFICATION AS A CPA › Section 514.2 - Certificate

Current through Reg. 49, No. 28; July 12, 2024
All certificates shall be issued in the name of the board
				  with the signatures of all board members and the seal of the Texas State Board
				  of Public Accountancy.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 514 - CERTIFICATION AS A CPA › Section 514.3 - Replacement Certificates

Current through Reg. 49, No. 28; July 12, 2024
(a) Replacement
				certificates may be issued by the board in appropriate cases and upon payment
				by the CPA of the fee as determined by the board in §
									521.11
				of this title (relating to Fee for a Replacement Certificate). A certificate
				holder is specifically prohibited from possessing more than one Texas
				certificate as a CPA.
(b) When a
				replacement certificate is requested, the certificate holder must submit an
				affidavit describing the occurrence that necessitated the replacement
				certificate.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.1 - License

Current through Reg. 49, No. 28; July 12, 2024
(a) An individual
				or firm license holder is responsible for renewing the license before the
				expiration date of the license.
(b)
				An individual certified or registered by this board must obtain a license for a
				12-month interval and the license shall not be issued or renewed unless the
				board has received all required fees, satisfactory documentation of compliance
				with CPE requirements and a completed application which includes fingerprints
				unless fingerprints have been previously submitted for licensure on or after
				September 1, 2014.
(c) Subject to
				§
									515.3
				of this chapter (relating to License Renewals for Individuals and Firm
				Offices), a firm registered with the board must obtain a license for each
				office associated with the firm.
(d) An individual license holder shall submit
				to the Department of Public Safety a complete and legible set of fingerprints
				from a vendor approved by the Department of Public Safety for the purpose of
				obtaining the applicant's criminal history record information. The
				fingerprinting can be waived by the executive director with evidence of
				extenuating circumstances. An extenuating circumstance would exist when doing
				so is not possible or would likely harm or cause irreparable damage to the
				license holder. Examples of extenuating circumstances include, but are not
				limited to, persons lacking fingers, the ability to produce fingerprints, or
				persons with no fingerprints. Evidence of an extenuating circumstance shall be
				required by the executive director where appropriate and may include medical
				documentation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.2 - Initial License

Current through Reg. 49, No. 28; July 12, 2024
(a) An initial
				license is the first license issued to an individual or firm certified or
				registered under the Act. The board will prorate the initial license fee for an
				individual or firm for those months during which the license is
				valid.
(b) The firm's initial and
				subsequent office license shall not be issued until such time as the sole
				proprietor, all partners, officers, directors, members, or shareholders of the
				firm, including non-CPA firm owners, who reside in Texas and who are certified
				or registered under the Act have obtained a license and have been fingerprinted
				unless they have been previously fingerprinted by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.3 - License Renewals for Individuals and Firm Offices

Current through Reg. 49, No. 28; July 12, 2024
(a) License renewals for individuals shall be
				as follows:
(1) Licenses for individuals have
				staggered expiration dates based on the last day of the individual's birth
				month. The license will be issued for a 12-month period following the initial
				licensing period.
(2) An
				individual's license will not be renewed if the individual has not earned the
				required CPE credits, has not completed all required parts of the renewal, has
				not completed the affidavit affirming the renewal submitted is correct or has
				not provided the required fingerprinting unless it has been previously
				submitted to the board.
(3) At
				least 30 days before the expiration of an individual's license, the board shall
				send notice of the impending license expiration to the individual at the last
				known address according to board records. Failure to receive notice does not
				relieve the licensee from the responsibility to timely renew nor excuse or
				otherwise affect the renewal deadlines imposed on the licensee.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.4 - License Expiration

Current through Reg. 49, No. 28; July 12, 2024
(a) Failure to
				submit to the board a completed renewal notice, the renewal fee and any other
				required documents before the license expiration date shall result in the
				expiration of the individual's or the firm's license(s).
(b) Failure to submit to the board a
				completed renewal notice, the renewal fee and any other required documents for
				three consecutive years may result in the revocation of the individual's
				certificate.
(c) The board may
				administratively suspend or refuse to renew the license of an individual
				license holder applying for renewal who has not complied or previously complied
				with §
									515.1(d)
				of this chapter (relating to License) on or after September 1, 2014.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.5 - Reinstatement of a Certificate or License in the Absence of a Violation of the Board's Rules of Professional Conduct

Current through Reg. 49, No. 28; July 12, 2024
(a) An individual
				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.
(b) An
				individual 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.
(c) An individual 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.
(d) An
				individual whose license has been expired for two years or more may obtain a
				license by paying all renewal fees including late fees.
(e) An individual whose license has been
				suspended or certificate revoked for the voluntary non-payment of the annual
				license fees, the voluntary non-completion of the annual license renewal, or
				the voluntary non-completion of the board required CPE may be administratively
				reinstated by complying with the board's CPE requirements pursuant to Chapter
				523 of this title (relating to Continuing Professional Education) and providing
				the board the individual's required fingerprints if not previously submitted;
				and
(1) by paying all renewal fees including
				late fees; or
(2) upon showing of
				good cause, entering into an Agreed Consent Order that reinstates the
				certificate and permits the issuance of a conditional license with the
				agreement to pay all required fees by a certain date.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 515 - LICENSES › Section 515.9 - Collection of License Fees Following Disciplinary Action

Current through Reg. 49, No. 28; July 12, 2024
(a) A person whose certificate, license or
				registration has been suspended or revoked by the board for failure to comply
				with the board's Rules of Professional Conduct, exclusive of §
									501.94
				of this title (relating to Mandatory Continuing Professional Education), will
				not be assessed license fees and penalties for the license years during which
				the certificate, license or registration was suspended or revoked but the
				person must pay prorated license year fees for that portion of the license
				period for which reinstatement of the certificate, license or registration is
				granted.
(b) The board will not
				refund any fees paid for the license year in which the suspension or revocation
				occurs.
(c) It is the
				responsibility of the person whose certificate, license or registration is
				suspended or revoked to apply to the board for the issuance of a certificate,
				license, or registration upon termination of suspension or
				revocation.
(d) CPE requirements
				are addressed in Chapter 523 of this title (relating to Continuing Professional
				Education).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 516 - MILITARY SERVICE MEMBERS, SPOUSES AND VETERANS › Section 516.1 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in Title 22, Part 22
				  of the Texas Administrative Code relating to the Texas State Board of Public
				  Accountancy, shall have the following meanings:
(1) "Active duty" means current full-time
				military service in the armed forces of the United States or active duty
				military service as a member of the Texas military forces, as defined by §
									437.001 of the Texas
				Government Code (relating to Definitions), or similar military service of
				another state.
(2) "Armed forces of
				the United States" means the army, navy, air force, space force, coast guard,
				or marine corps of the United States or a reserve unit of one of those branches
				of the armed forces.
(3) "Military
				service member" means a person who is on active duty.
(4) "Military spouse" means a person who is
				married to a military service member.
(5) "Military veteran" means a person who has
				served on active duty and who was discharged or released from active
				duty.
(6) "Restrictive license"
				includes the following or its equivalent:
(A)
				an individual license that does not permit the attest service
				practice;
(B) an individual's
				retired or disabled license that limits an individual's authority to practice
				public accountancy;
(C) an
				individual's non-public industry license or authorization to practice;
				or
(D) a license that limits the
				scope of the individual's right to practice public accountancy.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 516 - MILITARY SERVICE MEMBERS, SPOUSES AND VETERANS › Section 516.2 - Licensing for Military Service Members and Spouses

Current through Reg. 49, No. 28; July 12, 2024
(a) A military
				service member or military spouse may obtain a license if the applicant for
				licensure:
(1) through the fingerprinting
				process, has been deemed to have an acceptable criminal history according to
				Chapter
				53 of the Texas
				Occupations Code (relating to Consequences of Criminal Conviction);
				and
(2) holds a current license
				with no restrictions issued by another jurisdiction that has licensing
				requirements that are substantially equivalent to the licensing requirements in
				this state; or
(3) within the five
				years preceding the application date held a license in this state.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 516 - MILITARY SERVICE MEMBERS, SPOUSES AND VETERANS › Section 516.3 - Licensing for Military Veterans

Current through Reg. 49, No. 28; July 12, 2024
(a) A military
				veteran may obtain a license if the applicant for licensure:
(1) through the fingerprinting process, has
				been deemed to have an acceptable criminal history according to Chapter
				53 of the Texas
				Occupations Code (relating to Consequences of Criminal Conviction);
				and
(2) holds a current license
				with no restrictions issued by another jurisdiction that has licensing
				requirements that are substantially equivalent to the licensing requirements in
				this state; or
(3) within the five
				years preceding the application date held a license in this state.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 516 - MILITARY SERVICE MEMBERS, SPOUSES AND VETERANS › Section 516.4 - Accounting Practice Notification by Military Service Members and Spouses

Current through Reg. 49, No. 28; July 12, 2024
(a) This section applies to all board
				regulated public accountancy practice requirements, other than the examination
				requirement, by a military service member or military spouse not requiring a
				license.
(b) A military service
				member or military spouse:
(1) may practice
				accounting in Texas during the period the military service member or military
				spouse is stationed at a military installation in Texas for a period not to
				exceed the third anniversary of the date the military service member or
				military spouse receives confirmation of authorization to practice by the
				board, if the military service member or military spouse:
(A) notifies the board of an intent to
				practice public accountancy in this state;
(B) submits proof of residency in this state
				along with a copy of their military identification card;
(C) receives from the board confirmation that
				the board has verified the license in the other jurisdiction and that the other
				jurisdiction has licensing requirements that are substantially equivalent to
				the board's licensing requirements; and
(D) receives confirmation of authorization to
				practice public accountancy in Texas from the board;
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 517 - PRACTICE BY CERTAIN OUT OF STATE FIRMS AND INDIVIDUALS › Section 517.1 - Practice by Certain Out of State Firms

Current through Reg. 49, No. 28; July 12, 2024
(a) A firm is required to hold a firm license
				if the firm establishes or maintains an office in this state.
(b) A CPA firm that is licensed and has its
				primary place of business in another state and is not required to hold a firm
				license pursuant to subsection (a) of this section may practice in this state
				without a firm license or notice to the board if the firm's practice in this
				state is performed by an individual who holds a license under Chapter 515 of
				this title (relating to Licenses) or who practices under a privilege pursuant
				to §
									517.2
				of this chapter (relating to Practice by Certain Out of State
				Individuals).
(c) A firm described
				by subsection (b) of this section may exercise all the practice privileges of a
				firm license holder only if:
(1) the firm
				complies with the board's peer review program found in Chapter 527 of this
				title (relating to Peer Review); and
(2) the services are performed by an
				individual who holds a license under this chapter or practices under a
				privilege provided in §
										517.2
				of this chapter and §901.462 of the Act (relating to Practice by
				Out-of-State Practitioner with Substantially Equivalent
				Qualifications).