reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter C - RESPONSIBILITIES TO CLIENTS › Section 501.73 - Integrity and Objectivity

Current through Reg. 49, No. 28; July 12, 2024
(a) A person in
				  the performance of professional accounting services or professional accounting
				  work shall maintain integrity and objectivity, shall be free of conflicts of
				  interest and shall not knowingly misrepresent facts nor subordinate his or her
				  judgment to others. In tax practice, however, a person may resolve doubt in
				  favor of his client as long as any tax position taken complies with applicable
				  standards such as those set forth in Circular 230 issued by the IRS and the
				  AICPA's SSTSs.
(b) A conflict of
				  interest may occur if a person performs a professional accounting service or
				  professional accounting work for a client or employer and the person has a
				  relationship with another person, entity, product, or service that could, in
				  the person's professional judgment, be viewed by the client, employer, or other
				  appropriate parties as impairing the person's objectivity. If the person
				  believes that the professional accounting service or professional accounting
				  work can be performed with objectivity, and the relationship is disclosed to
				  and consent is obtained from such client, employer, or other appropriate
				  parties in writing, then this rule shall not operate to prohibit the
				  performance of the professional accounting service or professional accounting
				  work because of a conflict of interest.
(c) Certain professional engagements, such as
				  audits, reviews, and other services, require independence. Independence
				  impairments under §
										501.70 of
				  this chapter (relating to Independence), its interpretations and rulings cannot
				  be eliminated by disclosure and consent.
(d) A person shall not concurrently engage in
				  the practice of public accountancy and in any other business or occupation
				  which impairs independence or objectivity in rendering professional accounting
				  services or professional accounting work, or which is conducted so as to
				  augment or benefit the accounting practice unless these rules are observed in
				  the conduct thereof.
(e)
				  Interpretive comment: An email communication will satisfy the requirement for
				  written disclosure of a conflict of interest in subsection (b) of this
				  section.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter C - RESPONSIBILITIES TO CLIENTS › Section 501.74 - Competence

Current through Reg. 49, No. 28; July 12, 2024
(a) A person shall
				  not undertake any engagement for the performance of professional accounting
				  services or professional accounting work which he cannot reasonably expect to
				  complete with due professional competence, including compliance, where
				  applicable, with §
										501.60 of this
				  chapter (relating to Auditing Standards), §
										501.61 of
				  this chapter (relating to Accounting Principles), and §
										501.62
				  of this chapter (relating to Other Professional Standards).
(1) Competence to perform professional
				  accounting services or professional accounting work involves both the technical
				  qualifications of the person and the person's staff and the ability to
				  supervise and evaluate the quality of the work being performed.
(2) If a person is unable to gain sufficient
				  competence to perform professional accounting services or professional
				  accounting work, the person shall suggest to the client the engagement of
				  someone competent to perform the needed professional accounting or professional
				  accounting work service, either independently or as an associate.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter C - RESPONSIBILITIES TO CLIENTS › Section 501.75 - Confidential Client Communications

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Except by permission of the client or the authorized representatives of the
				  client, a person or any partner, member, officer, shareholder, or employee of a
				  person shall not voluntarily disclose information communicated to him by the
				  client relating to, and in connection with, professional accounting services or
				  professional accounting work rendered to the client by the person. Such
				  information shall be deemed confidential. The following includes, but is not
				  limited to, examples of authorized representatives:
(1) the authorized representative of a
				  successor entity becomes the authorized representative of the predecessor
				  entity when the predecessor entity ceases to exist and no one exists to give
				  permission on behalf of the predecessor entity; and
(2) an executor/administrator of the estate
				  of a deceased client possessing an order signed by a judge is an authorized
				  representative of the estate.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter C - RESPONSIBILITIES TO CLIENTS › Section 501.77 - Acting through Others

Current through Reg. 49, No. 28; July 12, 2024
(a) A person shall
				  not permit others including non-CPA owners and employees, to carry out on his
				  behalf, either with or without compensation, acts, which, if carried out by the
				  person, would place him in violation of these rules of professional
				  conduct.
(b) The board shall
				  consider that the conduct of any non-CPA owner or employee in connection with
				  the business of a licensed firm as the conduct of that licensed firm for the
				  purposes of the rules of professional conduct.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter C - RESPONSIBILITIES TO CLIENTS › Section 501.78 - Withdrawal or Resignation

Current through Reg. 49, No. 28; July 12, 2024
(a) If a person
				  cannot complete an engagement to provide professional accounting services and
				  professional accounting work or employment assignment in a manner that complies
				  with the requirements of this chapter, the person shall withdraw from the
				  engagement or resign from the employment assignment.
(b) If a person withdraws from an engagement
				  or resigns from an employment assignment pursuant to this section, the person
				  shall inform the client or employer of the withdrawal or resignation.
(c) Interpretive Comment: Any withdrawal or
				  resignation shall be in writing. A person shall comply with the requirements of
				  §
										501.75
				  of this chapter (relating to Confidential Client Communications) and §
										501.90(17)
				  of this chapter (relating to Discreditable Acts) regarding confidential
				  information of clients and employers during and after a withdrawal or
				  resignation executed pursuant to this section. For purposes of this section, an
				  engagement commences once an engagement letter is signed by the client, time is
				  charged to the engagement, or compensation is received by a person in
				  connection with an engagement or employment assignment.
(d) Interpretive comment: An email
				  communication will satisfy the requirement for written disclosure of a
				  withdrawal or resignation in subsection (c) of this section.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.80 - Practice of Public Accountancy

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				  person may not engage in the practice of public accountancy unless he holds a
				  valid license or qualifies under a practice privilege. A person may not 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 CPA unless he holds a valid license
				  issued by the board or qualifies under a practice privilege. A license is not
				  valid for any date or for any period prior to the date it is issued by the
				  board and it automatically expires and is no longer valid after the end of the
				  period for which it is issued.
(b)
				  Any licensee of this board in good standing as a CPA or public accountant may
				  use such designation whether or not the licensee is in the client, industry, or
				  government practice of public accountancy. However, a licensee who is not in
				  the client practice of public accountancy may not in any manner, through use of
				  the CPA designation or otherwise, claim or imply independence from his employer
				  or that the licensee is in the client practice of public accountancy.
(c) Interpretive Comment: This section
				  incorporates the definitions of the practice of public accountancy and
				  professional services and accounting work found in §
										501.52(8) and
				  (22) of this chapter (relating to
				  Definitions) as well as §901.003 of the Act (relating to Practice of
				  Public Accountancy).
(d)
				  Interpretive Comment: This section incorporates §§901.451 - 901.453
				  of the Act (relating to the Use of Title or Abbreviation for "Certified Public
				  Accountant;" Use of Title or Abbreviation for "Public Accountant;" and Use of
				  Other Titles or Abbreviations).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.81 - Firm Licensing

Current through Reg. 49, No. 28; July 12, 2024
(a) A firm, may
				  not provide or offer to provide attest services or use the title "CPA," "CPAs,"
				  "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm,"
				  or "Auditing Firm" or any variation of those titles unless the firm holds a
				  firm license issued by the board or qualifies under a practice privilege. A
				  firm license is not valid for any date or for any period prior to the date it
				  is issued by the board and it automatically expires and is no longer valid
				  after the end of the period for which it is issued. A firm license does not
				  expire when the application for license renewal is received by the board prior
				  to its expiration date. An expiration date for a firm license may be extended
				  by the board, in its sole discretion, upon a demonstration of extenuating
				  circumstances that prevented the firm from timely applying for or renewing a
				  firm license.
(b) A firm is
				  required to hold a license issued by the board if the firm establishes or
				  maintains an office in this state.
(c) Each advertisement or written promotional
				  statement that refers to a CPA's designation and his or her association with an
				  unlicensed entity in the client practice of public accountancy must include the
				  disclaimer: "This firm is not a CPA firm." The disclaimer must be included in
				  conspicuous proximity to the name of the unlicensed entity and be printed in
				  type not less bold than that contained in the body of the advertisement or
				  written statement. If the advertisement is in audio format only, the disclaimer
				  shall be clearly declared at the conclusion of each such
				  presentation.
(d) The requirements
				  of subsection (c) of this section do not apply with regard to a person
				  performing services:
(1) as a licensed
				  attorney at law of this state while in the practice of law or as an employee of
				  a licensed attorney when acting within the scope of the attorney's practice of
				  law;
(2) as an employee, officer,
				  or director of a federally-insured depository institution, when lawfully acting
				  within the scope of the legally permitted activities of the institution's trust
				  department; or
(3) pursuant to a
				  practice privilege.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.82 - Advertising

Current through Reg. 49, No. 28; July 12, 2024
(a) A person shall
				  not use or participate in the use of:
(1) any
				  communication having reference to the person's professional services that
				  contains a false, fraudulent, misleading or deceptive statement or
				  claim;
(2) any communication that
				  refers to the person's professional services that is accomplished or
				  accompanied by coercion, duress, compulsion, intimidation, threats,
				  overreaching, or vexatious or harassing conduct; nor
(3) a name that is misleading as to the
				  identity of the individual practicing under such name.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.83 - Firm Names

Current through Reg. 49, No. 28; July 12, 2024
(a) General rules
				  applicable to all firms:
(1) A firm name may
				  not contain words, abbreviations or other language that are misleading to the
				  public, or that may cause confusion to the public as to the legal form or
				  ownership of the firm.
(2) A firm
				  licensed by the board may not conduct business, perform or offer to perform
				  services for or provide products to a client under a name other than the name
				  in which the firm is licensed.
(3)
				  A word, abbreviation or other language is presumed to be misleading if it:
(A) is a trade name or assumed name that does
				  not comply with paragraph (4)(A) or (B) of this subsection;
(B) states or implies the quality of services
				  offered, special expertise, expectation as to outcomes or favorable results, or
				  geographic area of service;
(C)
				  includes the name of a non-owner of the firm;
(D) includes the name of a non-CPA, except as
				  provided in paragraph (4)(B) of this subsection;
(E) states or implies educational or
				  professional attainment not supported in fact;
(F) states or implies licensing recognition
				  for the firm or any of its owners not supported in fact;
(G) includes a designation such as "and
				  company," "associates," "and associates," "group" or abbreviations thereof or
				  similar designations implying that the firm has more than one employed licensee
				  unless there are at least two employed licensees involved in the practice.
				  Independent contractors are not considered employees under this subsection;
				  or
(H) includes the designation
				  "company" when it is a one licensee sole proprietorship.
(4) A word, abbreviation or other language is
				  presumed not misleading if it:
(A) is the
				  licensee's full name, the licensee's surname, or full or last initials of one
				  or more current or former CPA owners of the firm, its predecessor firm or
				  successor firm;
(B) is the name,
				  surname, or initials of one or more current or former foreign practitioner
				  owners of the firm, its predecessor firm or successor firm who are or would
				  have been eligible to practice public accountancy in this state pursuant to
				  §901.355 of the Act (relating to Registration for Certain Foreign
				  Applicants);
(C) indicates the
				  legal organization of the firm; or
(D) states or implies a limitation on the
				  type of service offered by the firm, such as "tax," "audit" or "investment
				  advisory services," provided the firm in fact principally limits its practice
				  to the type of service indicated in the name.
(5) The board may place conditions on the
				  licensing of a firm in order to ensure compliance with the provisions of this
				  section.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.84 - Form of Practice

Current through Reg. 49, No. 28; July 12, 2024
A person may practice public accountancy only in a sole
					 proprietorship, partnership, limited liability partnership, limited liability
					 company, corporation or other legally recognized business entity that provides
					 professional accounting services or professional accounting work, organized
					 under the laws of the State of Texas or an equivalent law of another
					 jurisdiction, or as an employee of one of these entities.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter D - RESPONSIBILITIES TO THE PUBLIC › Section 501.85 - Complaint Notice

Current through Reg. 49, No. 28; July 12, 2024
When a person receives a complaint that an alleged
					 violation of the Act or Rules of Professional Conduct has occurred, a person
					 shall provide to the complainant a statement that: Complaints concerning
					 Certified Public Accountants may be addressed in writing to the Texas State
					 Board of Public Accountancy at the board's address as it appears on its website
					 at
www.tsbpa.texas.gov
or
					 enforcement@tsbpa.texas.gov.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter E - RESPONSIBILITIES TO THE BOARD/PROFESSION › Section 501.91 - Reportable Events

Current through Reg. 49, No. 28; July 12, 2024
(a) A licensee or
				  certificate holder shall report in writing to the board the occurrence of any
				  of the following events within 30 days of the date the licensee or certificate
				  holder has knowledge of these events:
(1) the
				  filing of criminal charges or the conviction or imposition of deferred
				  adjudication of the licensee or certificate holder of:
(A) a felony;
(B) a crime of moral turpitude as listed in
				  §
												519.7(a)(2)
				  of this title (relating to Criminal Offenses that May Subject a Licensee or
				  Certificate Holder to Discipline or Disqualify a Person from Receiving a
				  License);
(C) a crime of which
				  fraud or dishonesty is an element as listed in §
												519.7(a)(1)
				  of this title;
(D) a crime that
				  involves alcohol abuse or controlled substances as listed in §
												519.7(a)(3)
				  of this title;
(E) a crime of
				  physical injury or threats of physical injury to a person as listed in §
												519.7(a)(4)
				  of this title; or
(F) a crime
				  related to the qualifications, functions, or duties of a public accountant or
				  CPA, or to acts or activities in the course and scope of the practice of public
				  accountancy or as a fiduciary;
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter E - RESPONSIBILITIES TO THE BOARD/PROFESSION › Section 501.92 - Frivolous Complaints

Current through Reg. 49, No. 28; July 12, 2024
A person who, in writing to the board, accuses another
					 person of violating the rules of the board shall assist the board in any
					 investigation and/or prosecution resulting from the written accusation. Failure
					 to do so, such as not appearing to testify at a hearing or to produce requested
					 documents necessary to the investigation or prosecution, without good cause, is
					 a violation of this rule. A person who makes a complaint against another person
					 that is groundless and brought in bad faith, for the purpose of harassment, or
					 for any other improper purpose shall be in violation of this
					 rule.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter E - RESPONSIBILITIES TO THE BOARD/PROFESSION › Section 501.93 - Responses

Current through Reg. 49, No. 28; July 12, 2024
(a) A person shall
				  substantively respond in writing, within 30 days or less as specified by the
				  board, to any communication from the board requesting a response. It is not a
				  substantive response for a person to simply reply that they do not intend to
				  respond or provide the records or documents requested. The time to respond
				  shall commence on the date the communication was mailed to the last address
				  furnished to the board by the person.
(b) When requested, and at no expense to the
				  board, the written response shall include:
(1) copies of the person's documentation,
				  reports and/or work papers related to issues in a complaint investigation; and
(2) copies of documents and
				  reports or access to documents and reports related to the issues in a complaint
				  investigation of the person's professional accounting work or ethical issues
				  conducted by state and federal regulatory bodies and professional
				  organizations, that the board may determine is related to the board's
				  investigation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 501 - RULES OF PROFESSIONAL CONDUCT › Subchapter E - RESPONSIBILITIES TO THE BOARD/PROFESSION › Section 501.94 - Mandatory Continuing Professional Education

Current through Reg. 49, No. 28; July 12, 2024
Each certificate or registration holder shall comply with
					 the mandatory CPE reporting and the mandatory CPE attendance requirements of
					 Chapter 523 of this title (relating to Continuing Professional Education). Once
					 an individual's license has been suspended for three consecutive years by the
					 board for failing to complete the 120 hours of CPE required by §
										523.112
					 of this title (relating to Required CPE Participation), the individual's
					 certificate shall be subject to revocation and may not be reinstated for at
					 least 12 months from the date of the revocation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 502 - PEER ASSISTANCE › Section 502.1 - Peer Assistance to Licensees

Current through Reg. 49, No. 28; July 12, 2024
(a) The board adopts the provisions contained
				in the Texas Health and Safety Code, Chapter 467, Peer Assistance Programs, in
				its entirety, including any amendments enacted by the Texas
				Legislature.
(b) Should the board
				receive information regarding a licensee, applicant or certificate holder
				indicating possible chemical dependency on drugs or alcohol or mental health
				issues, the board may:
(1) refer the
				licensee, applicant, or certificate holder to an approved peer assistance
				program; or
(2) require the
				licensee, applicant, or certificate holder to participate in or complete a
				course of treatment or rehabilitation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 502 - PEER ASSISTANCE › Section 502.2 - Texas State Board of Public Accountancy Policy Statement of the Peer Assistance Oversight Committee

Current through Reg. 49, No. 28; July 12, 2024
(a) The board has
				established the peer assistance oversight committee to oversee the activities
				of the TXCPA's peer assistance program as mandated under the Texas Health and
				Safety Code, Chapter 467.
(b) The
				peer assistance oversight committee operates under the premise that impairments
				caused by chemical dependency on drugs or alcohol and mental health issues are
				treatable.
(c) The peer assistance
				oversight committee's responsibilities include, but are not limited to:
(1) protecting the public from CPAs whose
				ethical, behavioral, and technical violations due to chemical dependency on
				drugs or alcohol and/or mental health issues have harmed, or have the potential
				to harm, the public;
(2)
				encouraging CPAs, CPA applicants, and accounting students to seek assistance
				for impairment due to chemical dependency on drugs or alcohol and/or mental
				health issues;
(3) cooperating with
				the TXCPA's peer assistance program in promoting confidential assistance to
				CPAs, CPA applicants, and accounting students who suffer from chemical
				dependency on drugs or alcohol and/or mental health issues; and
(4) disseminating information about the peer
				assistance program to CPAs, CPA applicants, and accounting students.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.1 - Board Seal and Headquarters

Current through Reg. 49, No. 28; July 12, 2024
(a)
				The official seal of the board illustrated in paragraph (8) of this subsection
				shall consist of:
(1) a circle with a rope
				border;
(2) a five point star
				comprised of five diamond shapes, in the center, with the star placed so that
				one point is pointed directly at the top, with the remaining points spaced
				equidistant;
(3) the word "TEXAS"
				is spelled out placing one capital letter between each point of the star
				beginning on the left side of the star;
(4) the center star is itself bordered by a
				circle of dots;
(5) the words
				"TEXAS STATE" in capital letters appear at the top of the seal in the margin
				between the dot border and the rope border;
(6) the words "BOARD OF PUBLIC ACCOUNTANCY"
				in capital letters appear at the bottom of the seal in the margin between the
				dot border and the rope border;
(7)
				the background of the seal shall be black; and
(8) all features described in paragraphs (1)
				- (6) of this subsection shall be in gold.
Attached
				  Graphic
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.2 - Duties of the Board

Current through Reg. 49, No. 28; July 12, 2024
(a) The board is
				statutorily empowered to regulate the practice of accountancy in
				Texas.
(b) The board may adopt
				rules as necessary to govern its proceedings, perform its duties, regulate the
				practice of accountancy in Texas, and enforce applicable law.
(c) The board may act directly under its
				statute and rules or through the executive director or a committee of the
				board.
(d) Pursuant to the Act, the
				board is responsible for policy-making decisions and the executive director is
				responsible for the agency's management decisions and administrative
				responsibilities.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.3 - Presiding Officer of the Board

Current through Reg. 49, No. 28; July 12, 2024
When present, the presiding officer shall conduct all board
				  meetings. The presiding officer shall appoint such committees as the board may
				  authorize under §
									505.10 of this
				  chapter (relating to Board Committees) and may delegate the signing of official
				  documents. The presiding officer may sign board orders on behalf of the board
				  after the board has approved adoption of the order. The presiding officer shall
				  serve as the official spokesman of the board and shall have such other
				  responsibilities as assigned and such other authority as conferred by the
				  board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.4 - Assistant Presiding Officer of the Board

Current through Reg. 49, No. 28; July 12, 2024
The assistant presiding officer, in the absence of the
				  presiding officer, shall perform the duties of the presiding officer as
				  specified in §
									505.3
				  of this chapter (relating to Presiding Officer of the Board), and shall perform
				  such other duties as the board shall designate.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.5 - Secretary of the Board

Current through Reg. 49, No. 28; July 12, 2024
The secretary shall perform such duties as in the judgment of
				  the board are necessary, including attesting to the accuracy of the board
				  meeting minutes following approval by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.6 - Treasurer of the Board

Current through Reg. 49, No. 28; July 12, 2024
The treasurer shall supervise the maintenance of appropriate
				  financial records for the board and the preparation of the annual reports to
				  the governor and Legislative Budget Board, and shall perform such other duties
				  as in the judgment of the board are necessary.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.7 - Vacancies in the Board

Current through Reg. 49, No. 28; July 12, 2024
If for any reason a vacancy occurs in the board, the
				  presiding officer shall provide a notice to the governor and ask for the
				  appointment of a new member to fill the unexpired term. If the vacancy occurs
				  in any of the officers of the board, the board shall elect from its own
				  membership at the first regular or special meeting following the vacancy a new
				  officer to serve for the balance of the unexpired term.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.8 - Board Meetings

Current through Reg. 49, No. 28; July 12, 2024
(a) Board meetings
				shall be open to the public. The executive director is responsible for
				providing notice of board meetings pursuant to the Open Meetings Act.
(b) Board meetings shall take place at the
				headquarters of the board or, if the convenience of the public and the board
				will be better served, at such place as the board may designate.
(c) Special meetings may be held upon the
				call of the presiding officer, or upon call of a majority of the members of the
				board, after reasonable notice.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.9 - Order of Business

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				executive director, in conjunction with the presiding officer, shall prepare a
				written agenda for each board meeting and distribute a copy of the agenda to
				each board member.
(b) Any board
				member may place an item on the board's agenda by written request to the
				presiding officer at least 20 days before the next board meeting.
(c) Conduct of board meetings shall be guided
				by Robert's Rules of Order, except that no board action shall be invalidated by
				reason of failure to comply with those rules.
(d) Except for board enforcement actions,
				disciplinary actions and investigations, any person may request an appearance
				before the board for the purpose of making a presentation on a matter under the
				board's jurisdiction. The presiding officer may deny a request to appear based
				on time constraints or other reasons which, in the presiding officer's opinion,
				warrant such denial. When practicable, a specific date and time to appear shall
				be set by the presiding officer, and a time limit may also be imposed. The
				person requesting the appearance should state in writing in reasonable detail
				the request to be made of the board and the estimated time needed.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.12 - Enforcement Committees

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				behavioral enforcement committee, the technical standards review committee and
				the constructive enforcement committee shall be the board's enforcement
				committees.
(b) A member of the
				board serving on an enforcement committee shall recuse himself and take no part
				in the board's vote on the final disposition of any case investigated by that
				enforcement committee.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 505 - THE BOARD › Section 505.13 - Board Committee Member Recusals

Current through Reg. 49, No. 28; July 12, 2024
A member of a board committee may not participate in the
				  discussion and may not vote on an issue before the committee in which the
				  member has a substantial personal or financial interest or such participation
				  would create or appear to create a bias. Each committee member who is
				  ineligible to participate in the disposition of an issue by reason of this
				  section shall provide a concise, factual statement of the reason why the member
				  is not participating prior to the commencement of discussion of that issue by
				  the committee.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.1 - Executive Director

Current through Reg. 49, No. 28; July 12, 2024
The board shall employ an executive director who will serve
				  at the will of the board. The executive director shall be the administrator of
				  the board office and shall employ the staff necessary to conduct the activities
				  of the board. The executive director shall also be responsible for the
				  operation of the agency in accordance with board policy, state and federal law,
				  and duties established by the board. The executive director is empowered to
				  make preliminary interpretations of the Act or of this title, except that any
				  interpretation by the executive director shall not be binding upon the board.
				  The executive director is the custodian of the board's
				  records.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.2 - Staff

Current through Reg. 49, No. 28; July 12, 2024
(a) The executive
				director shall employ such staff as is authorized and necessary for the conduct
				of the board's affairs. Applications for employment by the board shall notify
				prospective employees that no employee of the board may be employed in an
				executive, administrative or professional capacity, as that phrase is used for
				purposes of establishing an exemption to the overtime provisions of the Fair
				Labor Standards Act, and its subsequent amendments, if:
(1) the prospective employee is acting in the
				capacity of an officer, executive board or executive committee member,
				employee, or paid consultant of a Texas trade association in the field of
				public accountancy; or
(2) the
				prospective employee's spouse is acting in the capacity of an officer,
				executive board or executive committee member, manager or paid consultant of a
				Texas trade association in the field of public accountancy; or
(3) be related within the second degree of
				affinity or within the second degree of consanguinity to a person who is an
				officer, employee, or paid consultant of a trade association in the field of
				public accountancy.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.3 - Independent Contractors

Current through Reg. 49, No. 28; July 12, 2024
The board may, pursuant to §901.151(c) of the Act
				  (relating to General Powers and Duties of Board) and §
									472.107 of
				  the Texas Government Code, employ independent contractors, including
				  investigators and consultants, to perform services prescribed by the board. The
				  basis for compensation of independent contractors shall be stated in the
				  contract of employment. The board will re-procure professional services
				  contracts no later than every four years and provide documented justification
				  for entering into a multiyear contract or to extend a contract beyond one year
				  for professional services.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.4 - Confidentiality

Current through Reg. 49, No. 28; July 12, 2024
(a) Members of the
				board, advisory committee members, the executive director, members of board
				staff, independent contractors and consultants retained by the board shall not
				disclose any confidential information which comes to their attention, except as
				may be required by law.
(b) All
				complaints, investigation files, investigation reports, and other investigative
				information in the possession of, received or gathered by the board is
				confidential and any employee, agent, or member of the board may not disclose
				the information contained in these files except to another governmental,
				regulatory or law enforcement agency engaged in an enforcement action and as
				provided for in §901.160 of the Act (relating to Availability and
				Confidentiality of Certain Board Files) or upon receiving written authorization
				from the license applicant or current or former license holder who is the
				subject of the investigation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.5 - Duties of the Executive Director

Current through Reg. 49, No. 28; July 12, 2024
(a)
				The board shall determine the qualifications for and employ an executive
				director who shall be the chief administrative officer of the agency.
(b) The duties of the executive director
				shall be to administer and enforce the applicable law, to assist in conducting
				meetings of the board, and to carry out other responsibilities as assigned by
				the board.
(c) The executive
				director shall have the authority and responsibility for the operations and
				administration of the agency and such additional powers and duties as
				prescribed by the board.
(d) As
				chief administrative officer of the agency, the executive director shall be
				responsible for the management of all aspects of administration of the agency
				to include personnel, financial and other resources in support of the
				applicable law, rules, policies, mission and strategic plan of the agency and
				may act on behalf of the board as needed to manage contested and litigated
				cases.
(e) The duties imposed on
				the executive director under this section may be discharged through board
				staff.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.6 - Employee Training and Education Assistance Program

Current through Reg. 49, No. 28; July 12, 2024
(a) Pursuant to the State Employees Training
				Act, Chapter 656, Subchapter C of the Texas Government Code, it is the policy
				and practice of the board to encourage an employee's professional development
				through training and education programs.
(b) The board may provide assistance for
				education and training for an employee if the executive director determines
				that the education or training will enhance the employee's ability to perform
				current or prospective job duties and will benefit both the board and the
				employee.
(c) Financial assistance
				may be awarded for some or all of the following expenses:
(1) tuition, including correspondence courses
				that fulfill degree, professional or General Equivalence Diploma (GED) program
				plan requirements;
(2) degree plan
				pertinent College Level Equivalency Program examinations if the employee
				receives college credit or waiver of course requirements;
(3) degree plan pertinent Life Experience
				Assessments if the employee receives college credit; and
(4) required fees, including lab fees, and
				books.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.7 - Eligibility

Current through Reg. 49, No. 28; July 12, 2024
(a) To be eligible
				for consideration for training and education assistance, an employee must:
(1) be in good standing with the
				board;
(2) meet and continue to
				meet all performance expectations;
(3) have at least 12 months of service with
				the board; and
(4) seek enrollment
				and participation in a field of study that relates to assigned or prospective
				job duties, a professional development requirement, a GED program or a higher
				education degree plan.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.8 - Procedures

Current through Reg. 49, No. 28; July 12, 2024
(a) The executive
				director may require a written agreement between the board and the employee
				describing the terms and conditions of the education or training assistance to
				be provided by the board. The board may impose such terms and conditions as may
				be reasonable and appropriate, including but not limited to, specifying the
				circumstances under which the assistance may be terminated and the employee may
				be required to repay the amount of assistance.
(b) The executive director will reconsider
				each employee's participation in the Education Assistance Program each
				semester.
(c) Assistance may be
				terminated and the employee may be required to repay all funds received from
				the institution if the employee:
(1)
				withdraws from the institution or fails to regularly attend the
				classes;
(2) is removed or
				prohibited from attending the institution;
(3) fails to comply with one or more terms of
				the assistance agreement, including but not limited to, additional terms
				concerning termination and repayment of assistance; or
(4) is terminated by the board during the
				duration of the assistance agreement.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 507 - EMPLOYEES OF THE BOARD › Section 507.9 - Sick Leave Pool and Family Leave Pool

Current through Reg. 49, No. 28; July 12, 2024
(a) A sick leave pool is established to help
				alleviate hardship caused to an employee and employee's immediate family if a
				catastrophic illness or injury forces the employee to exhaust all accrued paid
				leave time earned by that employee and to lose compensation from the
				state.
(b) A family leave pool is
				established to help alleviate hardship caused to an employee and employee's
				immediate family if they are caring for a seriously ill family member or the
				employee, including pandemic-related illnesses or complications caused by a
				pandemic or are bonding with and caring for children during a child's first
				year following birth, adoption, or foster placement which forces the employee
				to exhaust all accrued paid leave time earned by that employee and to lose
				compensation from the state.
(c)
				The executive director is designated as the pool administrator to both
				pools.
(d) The executive director
				will establish operating procedures and forms for the administration of this
				section for inclusion in the agency's personnel policies and procedures
				manual.
(e) Operation of both pools
				shall be consistent with Tex. Gov't Code, Chapter 661, as amended.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 509 - RULEMAKING PROCEDURES › Section 509.2 - Emergency Rulemaking

Current through Reg. 49, No. 28; July 12, 2024
If a state or federal law so requires the board to do so or
				  if there is an imminent peril to the public health, safety or welfare , the
				  board may adopt, revise, or repeal board rules pursuant to §
									2001.034 of
				  the Texas Government Code.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 509 - RULEMAKING PROCEDURES › Section 509.3 - Invalid Portions

Current through Reg. 49, No. 28; July 12, 2024
If any subcategory, section, subsection, sentence, clause, or
				  phrase of these sections is for any reason held invalid, such decision shall
				  not affect the validity of the remaining portions of these sections. The board
				  hereby declares that it would have adopted these subcategories, sections,
				  subsections, sentences, clauses, or phrases thereof irrespective of the fact
				  that any one or more of the subcategories, sections, subsections, sentences,
				  clauses, or phrases be declared invalid.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 509 - RULEMAKING PROCEDURES › Section 509.4 - Effective Date

Current through Reg. 49, No. 28; July 12, 2024
The board rules shall govern all matters initiated after they
				  take effect; and shall also govern all matters pending on the effective date,
				  except to the extent that the board shall determine that application to a
				  particular matter would not be feasible or would work a substantial injustice,
				  in which event the procedure in effect prior to the effective date of these
				  sections applies.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 509 - RULEMAKING PROCEDURES › Section 509.5 - Rules, Identification and Format

Current through Reg. 49, No. 28; July 12, 2024
The board reserves the right to revise the format of these
				  sections whether to comply with statutory requirements or to facilitate the
				  distribution of easily readable rules.