reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter D - PROCEDURES AFTER HEARING › Section 519.71 - Exceptions and Replies

Current through Reg. 49, No. 28; July 12, 2024
(a) Exceptions to
				  the PFD and any replies to exceptions must be filed within the time specified
				  in SOAH's rules.
(b) The form of
				  exceptions and replies is governed by SOAH's rules.
(c) Each exception or reply to a finding of
				  fact or conclusion of law shall be concisely stated and shall summarize the
				  evidence in support thereof. Arguments shall be logical and citations to
				  authorities shall be complete.
(d)
				  Any party may request oral argument before the board after service of the PFD
				  and disposition of the exceptions, if any, and before the board's final
				  determination of the matter. The written request for oral argument must be
				  filed with the board's executive director no later than 5:00 p.m. on the
				  twentieth day prior to the board meeting at which the matter is to be
				  considered. The presiding officer may waive the twenty day notice requirement
				  if such action would best serve the public interest. Oral argument is allowed
				  only at the discretion of the board. In the event oral argument is granted by
				  the board, each party will be notified of the time and place of the argument
				  and the amount of time allotted for the presentation. Only one spokesman per
				  party and position will be allowed to speak. At the conclusion of the
				  presentation, board members may ask questions of the person who made the
				  presentation. Under no circumstances may any party making oral argument to the
				  board refer to or urge reliance on materials that are not part of the
				  administrative record.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter D - PROCEDURES AFTER HEARING › Section 519.72 - Decisions and Orders

Current through Reg. 49, No. 28; July 12, 2024
(a) All
				  decisions and orders of the board pertaining to a contested case shall be made
				  during a public meeting duly noticed pursuant to the Chapter 551 of the Texas
				  Government Code (relating to Open Meetings). The board's decisions and orders
				  shall be in writing and reported in the minutes of the meeting. An order of the
				  board shall include findings of fact and conclusions of law, separately
				  stated.
(b) A copy of the decision
				  or order of the board shall be delivered or mailed to all parties or, if
				  represented by counsel, to their attorney of record.
(c) The board may change a finding of fact or
				  conclusion of law made by the ALJ, or may vacate or modify an order issued by
				  the ALJ, only if the board determines:
(1)
				  that the ALJ did not properly apply or interpret applicable law, agency rules,
				  written policies provided to the ALJ with a written statement of applicable
				  rules or policies, or prior administrative decisions;
(2) that a prior administrative decision on
				  which the ALJ relied is incorrect or should be changed; or
(3) that a technical error in a finding of
				  fact should be changed.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.90 - Motions for Rehearing

Current through Reg. 49, No. 28; July 12, 2024
(a) A motion
				  for rehearing must be filed with the board in accordance with the
				  APA.
(b) Board action on the motion
				  for rehearing must be taken in accordance with the APA.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.91 - Judicial Review

Current through Reg. 49, No. 28; July 12, 2024
Once a board order has become administratively final under
					 §
										519.72(e)
					 of this chapter (relating to Decisions and Orders), a party aggrieved by the
					 order may seek judicial review of the order in accordance with the
					 APA.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.92 - The Record and Assessment of Cost of Preparation

Current through Reg. 49, No. 28; July 12, 2024
(a) The record in any case includes:
(1) all pleadings, motions, and intermediate
				  rulings of the ALJ;
(2) the
				  transcript of the hearing on the merits;
(3) the evidence received or considered at
				  the hearing on the merits;
(4) any
				  statements of matters officially noticed;
(5) all objections to evidence, rulings on
				  the objections and any offers of proof;
(6) any decision or opinion, objections to
				  any decision or opinion, and rulings on the objections; and
(7) all staff memoranda and correspondence
				  from parties or data submitted to or considered by the ALJ or the board in
				  making decisions.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.93 - Publication of Disciplinary/Administrative Sanctions

Current through Reg. 49, No. 28; July 12, 2024
The board may publish in the board's official publication,
					 the Texas State Board Report, the name of any licensee or certificate holder
					 who is the subject of a disciplinary or administrative action. Such publication
					 shall not occur until a final board order has been issued. The publication may
					 contain a narrative factual summary of the actions giving rise to the
					 disciplinary or administrative action.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.94 - Compliance with Board Orders

Current through Reg. 49, No. 28; July 12, 2024
The board shall use all available means to insure that any
					 person subject to a board order adheres to the terms and conditions of that
					 board order.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter E - POST BOARD ORDER PROCEDURES › Section 519.95 - Reinstatement

Current through Reg. 49, No. 28; July 12, 2024
(a) A person whose
				  certificate has been revoked may be considered for reinstatement:
(1) after two years following the successful
				  completion of all obligations to the criminal justice system related to
				  convictions that led to the revocation, if any, with no criminal conviction
				  during that two year period;
(2) if
				  there have been no final adjudications finding violations of the Act or any
				  board rule for two years from the effective date of the revocation;
				  and
(3) if the applicant
				  demonstrates from the date of the revocation or from the date of a two year
				  period following the completion of all obligations to the criminal justice
				  system, the following:
(A) Responsibility:
				  applicants must demonstrate that they recognize that their actions were
				  unacceptable, they are accountable for those actions, and they have the ability
				  and intent to not repeat those actions.
(B) Rehabilitation: applicants must
				  demonstrate that they have made behavioral and practice changes that evidence
				  the intent to not repeat the action that resulted in the revocation.
(C) Restitution: applicants must have
				  completed the terms of any agreement or assessment against the
				  applicant.
(D) Fingerprints: unless
				  fingerprints have been previously submitted for licensure on or after September
				  1, 2014, a complete and legible set of fingerprints from a vendor approved by
				  the Texas Department of Public Safety for the purposes of obtaining applicant's
				  criminal history record information to ensure the applicant lacks a history of
				  dishonest or felonious acts and the board is aware of any criminal activity
				  that might be relevant to the applicant's qualifications to take the
				  UCPAE.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.1 - Authority and Purpose

Current through Reg. 49, No. 28; July 12, 2024
(a) Authority for
				this chapter is provided in Subchapter D, §901.155 of the Act, which is
				titled Scholarship Trust Fund for Accounting Students. This chapter establishes
				procedures to administer the accounting students scholarship program.
(b) The purpose of the accounting students
				scholarship program is to provide financial assistance to students intending to
				take the UCPAE conducted for the purpose of obtaining a CPA certificate and
				thus increase the number of highly trained and educated CPAs available to serve
				the residents of this state.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.2 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in this chapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise:
(1) Cost of attendance--An
				estimate of the expenses incurred by a typical financial aid student in
				attending a particular college or university. It includes direct educational
				costs (tuition, fees, books, and supplies) as well as indirect costs (room and
				board, transportation, and personal expenses).
(2) Expected family contribution--The amount
				of discretionary income that should be available to a student from his or her
				resources and that of his or her family, as determined by the US Department of
				Education Definition of Expected Family Contribution.
(3) Financial need--The cost of attendance at
				a particular public or private institution of higher education less the
				expected family contribution. The cost of attendance and family contribution
				are to be determined in accordance with board guidelines.
(4) Gift Aid--Educational funds from state,
				federal, and other sources, such as grants, that do not require repayment from
				present or future earnings. Assistantships and work-study programs are not
				considered to be gift aid.
(5)
				Half-time student--For undergraduates, not in their final semester, who are
				enrolled or are expected to be enrolled for the equivalent of at least six but
				not more than nine semester credit hours. For graduate students, not in their
				final semester, who are enrolled or are expected to be enrolled for the
				equivalent of 4.5 but not more than six semester credit hours.
(6) Institution--Public and private or
				independent institutions of higher education as defined in Texas Education
				Code, §
									61.003.
(7) Period of enrollment--The term or terms
				within the current state fiscal year (September 1 - August 31) for which the
				student was enrolled in an approved institution and met all the eligibility
				requirements for an award through the program described in this
				chapter.
(8) Program Officer--The
				individual named by each participating institution's chief executive officer to
				serve as agent for the board. The program officer has primary responsibility
				for all ministerial acts required by the program, including maintenance of all
				records and preparation and submission of reports reflecting program
				transactions. Unless otherwise indicated by the administration, the director of
				student financial aid shall serve as program officer.
(9) Resident of Texas--A resident of the
				State of Texas as determined in accordance with 19 TAC Part 1, Chapter 21,
				Subchapter B (relating to Determination of Resident Status). Nonresident
				students who are eligible to pay resident tuition rates are not residents of
				Texas.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.3 - Institutions

Current through Reg. 49, No. 28; July 12, 2024
(a) Eligibility.
(1) Any college or university defined as a
				public, private or independent institution of higher education by Texas
				Education Code, §
										61.003 that offers the
				courses required by §§
										511.57,
				511.58 and
				511.60 of this title (relating to
				Qualified Accounting Courses to take the UCPAE, Definitions of Related Business
				Subjects to take the UCPAE and Qualified Accounting Courses Prior to January 1,
				2024 to take the UCPAE), is eligible to participate in the accounting students
				scholarship program.
(2) No
				institution may, on the grounds of race, color, national origin, gender,
				religion, age or disability exclude a student from participation in or deny the
				benefits of the program described in this chapter.
(3) Each participating institution must
				follow the Civil Rights Act of 1964, Title VI (Public Law 88-353)
				in avoiding discrimination in admissions.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.4 - Eligible Students

Current through Reg. 49, No. 28; July 12, 2024
(a) To receive
				funds:
(1) an undergraduate student majoring
				in accounting must be enrolled at least half-time at an approved institution in
				Texas that is participating in the scholarship program, and attending
				consecutive semesters or in the final semester of the degree; or
(2) a graduate student majoring in accounting
				must be enrolled at least half-time or in the final semester of the degree at
				an approved institution in Texas that is participating in the scholarship
				program.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.5 - Award Amounts and Uses

Current through Reg. 49, No. 28; July 12, 2024
(a) Funds awarded
				through this program may include any gifts, grants and donations of real or
				personal property from any entity, subject to limitations or conditions set by
				law, for the purposes of this chapter.
(b) Award Amount and Disbursements.
(1) The minimum and maximum annual award for
				a student through this program shall be an amount established by the board and
				announced to institutions in the allocation announcement sent out for the
				relevant year.
(2) An individual
				student's scholarship shall be paid out in the form of at least one
				disbursement per semester.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.6 - Allocations

Current through Reg. 49, No. 28; July 12, 2024
(a) The board
				develops a formula for allocating funds to participating institutions in a way
				that fulfills the purpose of the program.
(b) Unless otherwise indicated, institutions
				shall have until a date specified by the board through a policy memo addressed
				to the program officer at the institution to encumber all funds allocated to
				them. If unencumbered by that specific date, the unencumbered funds will be
				allocated by the executive director to other institutions based upon need and a
				history of utilization.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.7 - Disbursements to Institutions

Current through Reg. 49, No. 28; July 12, 2024
Requests for program funds for eligible students shall be
				  made by the program officer. Program funds, up to the maximum allocation for
				  the institution, shall be disbursed to the institution for immediate release to
				  the students or immediate application to the students' accounts at the
				  institution. Requests for program funds may be made at any time during the
				  academic year prior to the reallocation deadline.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.8 - Retroactive Disbursements

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				student may receive a disbursement after the end of his or her period of
				enrollment if the student:
(1) owes funds to
				the institution for the period of enrollment for which the award is being made;
				or
(2) received a student loan that
				is still outstanding for the period of enrollment for which the award is being
				made.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 520 - PROVISIONS FOR THE FIFTH-YEAR ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM › Section 520.10 - Recognition of Accounting Firms Hiring and Offering Internships

Current through Reg. 49, No. 28; July 12, 2024
Accounting firms shall be recognized by the board for their
				  contribution to the training and hiring of minority or disadvantaged accounting
				  students. The board may publish in its Board Report the names of accounting
				  firms providing internships or hiring two or more disadvantaged or minority
				  students each calendar year.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.1 - Annual Individual License Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) The annual fee for a license issued to an
				individual not in retired or disabled status shall be established by the board
				on an annual basis. The initial license fee will be prorated for those months
				during which the license is valid.
(b) The legislature has directed the board to
				collect from each licensee who is neither retired nor disabled a $10.00 annual
				fee for the benefit of the Scholarship Trust Fund for fifth-year accounting
				students.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.3 - Fee for Certification by Reciprocity

Current through Reg. 49, No. 28; July 12, 2024
(a) The fee for processing the issuance of a
				certificate as a CPA by reciprocity will be established by the board.
(b) If the application is not approved, the
				processing fee paid will not be refunded.
(c) A military service member, military
				veteran, or military spouse who holds a current license by a substantially
				equivalent jurisdiction is exempt from the reciprocity fee.
(d) The exemption from the reciprocity filing
				fee must be evidenced by an active ID, dependent ID, state-issued driver's
				license with a veteran designation or DD214.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.6 - Duplication and Other Charges and Refund of Board Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) The board's charges for its costs of the
				reproduction of requested board records will be in accordance with §
									552.261
				of the Texas Government Code (Public Information Act) and calculated pursuant
				to the rules of the Office of the Attorney General (Title 1, Part 3, Chapter 70
				of the Texas Administrative Code).
(b) The board may waive these charges if
				there is a public benefit. The executive director is authorized to determine
				whether a public benefit exists on a case by case basis.
(c) Sales tax, if required, will be charged
				on publications including, but not limited to, publications containing
				information on the UCPAE and requirements for certification and
				licensure.
(d) Payment will be made
				by cash, check, or money order. No refund of any charges or fees paid to the
				board will be made for less than $5.00 of monies paid by mistake in excess of
				the correct fee, unless specifically requested in writing.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.7 - Fee for Transfer of Credits

Current through Reg. 49, No. 28; July 12, 2024
(a) The processing fee for the transfer of
				credits earned in another licensing jurisdiction to this board will be
				established by the board. This is a non-refundable fee. This fee will be waived
				for a military service member or military veteran.
(b) The processing fee for credits earned in
				this state and transferred to another licensing jurisdiction will be
				established by the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.9 - Certificate Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) The fee for the
				initial issuance of a CPA certificate pursuant to the Act will be established
				by the board. The fee is nonrefundable.
(b) A military service member or military
				veteran who is eligible for the issuance of the CPA certificate is exempt from
				this fee.
(c) The exemption from
				the certificate fee must be evidenced by an active ID, state-issued driver's
				license with a veteran designation or DD214.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.12 - Filing Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) The filing fee
				for the initial filing of the application of intent to take the UCPAE will be
				established by the board. This is a non-refundable fee.
(b) A military service member or military
				veteran, who qualifies to take the UCPAE, is exempt from the initial filing of
				the application of intent fee.
(c)
				A military service member, military veteran, or military spouse who holds a
				current license by a substantially equivalent jurisdiction is exempt from the
				initial filing fee.
(d) The
				exemption from the initial filing fee must be evidenced by an active ID,
				dependent ID, state-issued driver's license with a veteran designation or
				DD214.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.13 - Firm License Fees

Current through Reg. 49, No. 28; July 12, 2024
(a) The fee for
				a firm license shall be established by the board on an annual basis for each
				office of the firm registered in Texas plus the fee required by subsection (b)
				of this section.
(b) A firm will
				pay an additional fee, established by the board on an annual basis, based on
				the number of CPAs employed at the firm office registered in Texas plus the
				number of non-CPA owners of the firm office registered in Texas.
(c) The firm license fees provided for in
				subsections (a) and (b) of this section will be prescribed in the board's firm
				registration and renewal form.
(d)
				A firm "employs" a CPA within the meaning of this rule when:
(1) a CPA is a partner, owner, member,
				shareholder, or employee of the firm;
(2) a CPA works at the firm, either
				temporarily or long term, under a lease agreement or contract with any other
				entity, including but not limited to personnel staffing agencies or service
				companies affiliated with the firm;
(3) a CPA works at the firm on anything less
				than a full time basis;
(4) a CPA
				has any of the relationships described in paragraphs (1) - (3) of this
				subsection with an entity that is a partner, owner, member, or shareholder of
				the firm; or
(5) a CPA has any of
				the relationships described in paragraphs (1) - (3) of this subsection with an
				entity affiliated with the firm and that CPA participates in performing
				professional services for clients of the firm.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 521 - FEE SCHEDULE › Section 521.14 - Eligibility Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) The board shall
				determine the UCPAE eligibility fee for each section for which an applicant is
				eligible and applies.
(1) Auditing and
				Attestation
(2) Financial
				Accounting and Reporting
(3)
				Regulation
(4) Business Environment
				and Concepts
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter A - CONTINUING PROFESSIONAL EDUCATION PURPOSE AND DEFINITIONS › Section 523.102 - CPE Purpose and Definitions

Current through Reg. 49, No. 28; July 12, 2024
(a) CPAs'
				  fields of employment do not limit the need for continuing professional
				  education. CPAs performing professional services need to have a broad range of
				  knowledge, skills, and abilities. Continuing Professional Education will be
				  referred to herein as CPE.
(b) The
				  fundamental purpose of CPE is to help ensure that licensees participate in
				  learning activities that maintain and improve their professional competence to
				  serve in a competent manner. Courses the board regards as improving the
				  licensee's professional competence include:
(1) "Technical Courses" are those courses
				  pertaining to the profession of accounting. These courses include but are not
				  limited to accounting, attest, tax, management advisory services, economics,
				  finance, information technology, regulatory ethics, and other technical areas
				  of benefit to a licensee and/or a licensee's employer; and
(2) "Non-Technical Courses" are those courses
				  not meeting the definition of "technical courses" that increase the licensee's
				  ability to serve in a competent manner, such as but not limited to
				  communications, computer software and applications, behavioral ethics,
				  behavioral science, business management and organization, and advanced courses
				  in foreign languages, all of which must relate and must benefit a licensee
				  and/or a licensee's employer. Refer to §
											523.118 of
				  this chapter (relating to Limitations of Courses).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.110 - Establishment of Required CPE Program Standards

Current through Reg. 49, No. 28; July 12, 2024
A licensee shall be responsible for ensuring that CPE
					 credits claimed conform to the board's standards as outlined in:
(1)
										§523.111 regarding Required CPE
				  Reporting;
(2)
										§523.112
				  regarding Required CPE Participation;
(3)
										§523.115 regarding Credits for
				  Instructors and Discussion Leaders;
(4)
										§523.116 regarding Authors of
				  Published Articles and Books;
(5)
										§523.118 regarding Limitations of Courses;
(6)
										§523.119 regarding Alternative
				  Sources of CPE; and
(7)
										§523.130 regarding Ethics Course Requirements.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.111 - Required CPE Reporting

Current through Reg. 49, No. 28; July 12, 2024
(a) To receive
				  or retain a license, a licensee shall earn and is responsible for the accurate
				  reporting of the required CPE credits for the reporting period under §
										523.112
				  of this chapter (relating to Required CPE Participation) and §
										523.130
				  of this chapter (relating to Ethics Course Requirements).
(b) Licensees reporting CPE must document
				  their participation and retain evidence of that documentation for the five most
				  recent reporting periods, including:
(1)
				  sponsor name and identification number;
(2) title or description of content, or
				  both;
(3) date(s) of
				  completion;
(4) location;
				  and
(5) number of CPE credits
				  .
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.112 - Required CPE Participation

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				  licensee shall complete at least 120 CPE credits in each three-year period, and
				  a minimum of 20 CPE credits in each one-year period.
(b) CPE, except as provided by board rule,
				  shall be offered by board authorized CPE sponsors.
(c) CPE requirements for the issuance or
				  renewal of a license are as follows:
(1)
				  Licensees who have been certified or registered for less than 12 months do not
				  have a CPE credit requirement. The first license period begins on the date of
				  certification and ends with the last day of the licensee's birth
				  month.
(2) To be issued a license
				  for the first full 12-month license period, the licensee does not have a CPE
				  requirement. CPE earned prior to the first 12-month license period will not be
				  applied toward the three-year requirement.
(3) To be issued a license for the second
				  full 12-month period, the licensee shall report a minimum of 20 CPE credits.
				  The CPE credits shall be completed in the 12 months preceding the second year
				  of licensing.
(4) To be issued a
				  license for the third full 12-month license period, the licensee shall report a
				  total of at least 60 CPE credits that were completed in the 24 months preceding
				  the license period. At least 20 CPE credits of the requirement shall be
				  completed in the 12 months preceding the third year of licensing.
(5) To be issued a license for the fourth
				  full 12-month period, the licensee shall report a total of at least 100 CPE
				  credits that were completed in the 36 months preceding the license period. At
				  least 20 CPE credits of the requirement shall be completed in the 12 months
				  preceding the fourth year of licensing.
(6) To be issued a license for the fifth and
				  subsequent license periods, the licensee shall report a total of at least 120
				  CPE credits that were completed in the 36 months preceding the license period,
				  and at least 20 CPE credits of the requirement shall be completed in the 12
				  months preceding the fifth year of licensing.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.113 - Exemptions from CPE

Current through Reg. 49, No. 28; July 12, 2024
The board shall not issue or renew a license to an
					 individual who has not earned the required CPE credits unless an exemption has
					 been granted by the board.
(1) The
				  board may consider granting an exemption from the CPE requirement during the
				  period for which the exemption is requested on a case-by-case basis if:
(A) a licensee completes and forwards to the
				  board an affidavit indicating that the licensee is not employed; or
(B) a licensee completes and forwards to the
				  board an affidavit indicating no association with accounting. The affidavit
				  shall include, as a minimum, a brief description of the duties performed, job
				  title, and verification by the licensee's immediate supervisor. For purposes of
				  this section, the term "association with accounting" shall include the
				  following:
(i) working, providing oversight
				  of accounting, or supervising work performed in the areas of financial
				  accounting and reporting; tax compliance, planning or advice; management
				  advisory services; accounting information systems; treasury, finance, or audit;
				  or
(ii) representing to the public,
				  including an employer, that the licensee is a CPA or public accountant in
				  connection with the sale of any services or products involving professional
				  accounting services as defined in the Rules of Professional Conduct, §
												501.52(22)
				  of this title (relating to Definitions), including such designation on a
				  business card, letterhead, proxy statement, promotional brochure,
				  advertisement, or office; or
(iii)
				  offering testimony in a court of law purporting to have expertise in accounting
				  and reporting, auditing, tax, or management services; or
(iv) providing instruction in accounting
				  courses; or
(v) for purposes of
				  making a determination as to whether the licensee fits one of the categories
				  listed in this clause and clauses (i) - (iv) of this subparagraph, the
				  questions shall be resolved in favor of including the work as having an
				  association with accounting.
(C) a licensee not residing in Texas, who
				  submits an affidavit to the board that the licensee does not serve Texas
				  clients from out of state;
(D) a
				  licensee shows reasons of health, certified by a medical doctor, that prevent
				  compliance with the CPE requirement. A licensee must petition the board for the
				  exemption and provide documentation that clearly establishes the period of
				  disability and the resulting physical limitations;
(E) a licensee who is a military service
				  member during the period for which the exemption is requested, and files a copy
				  of orders to active military duty with the board; or
(F) a licensee shows reason which prevents
				  compliance that is acceptable to the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.114 - Disciplinary Actions Relating to CPE

Current through Reg. 49, No. 28; July 12, 2024
(a) A licensee who fails to comply with the
				  provisions of §
										523.130
				  of this chapter (relating to Ethics Course Requirements), §
										523.111 of
				  this chapter (relating to Required CPE Reporting) or §
										523.112
				  of this chapter (relating to Required CPE Participation) may be subject to
				  disciplinary action under the Act, for a violation of the Rules of Professional
				  Conduct, §
										501.94
				  of this title (relating to Mandatory Continuing Professional Education), which
				  requires compliance with §
										523.130
				  of this chapter, §
										523.111 of
				  this chapter, and §
										523.112
				  of this chapter.
(b) A licensee who
				  fails to report the minimum required CPE credits will be subject to suspension
				  and his certificate may be revoked for failing to report the minimum required
				  CPE credits for three consecutive years.
(c) The board may initiate disciplinary
				  action as authorized in the Act if it finds evidence of falsification, fraud,
				  or deceit in CPE documentation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.115 - Credits for Instructors and Discussion Leaders

Current through Reg. 49, No. 28; July 12, 2024
(a) When an instructor or discussion leader
				  serves at a program for which participants receive credit and at a level that
				  increases the instructor's or discussion leader's professional competence,
				  credit may be given for preparation and presentation time measured in terms of
				  CPE credits .
(b) For the first
				  time a program is presented, an instructor may receive up to three times the
				  number of CPE credits approved for the program.
(c) For repetitious presentations, the
				  instructor may receive credit only if it can be demonstrated that the subject
				  matter involved was changed sufficiently to require significant additional
				  study or research.
(d) The maximum
				  credit for preparation and presentation in any one-year reporting period cannot
				  exceed 20 CPE credits .
(e)
				  Multiple instructors shall receive proportional CPE credit.
(f) An instructor cannot claim credit for
				  teaching courses which are determined introductory level by the college or
				  university.
(g) If claiming CPE
				  credit under this section, 50 percent of the CPE credits reported must be as a
				  participant in a qualified CPE program in any three-year reporting
				  period.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.116 - Authors of Published Articles and Books

Current through Reg. 49, No. 28; July 12, 2024
(a) Authors and reviewers of published
				  articles and books may claim CPE credits provided they increase the
				  professional competence of the author or reviewer.
(b) Up to 10 CPE credits in any one-year
				  reporting period may be claimed for preparation or review of such
				  publications.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.118 - Limitations of Courses

Current through Reg. 49, No. 28; July 12, 2024
(a) A licensee may
				  not claim more than 50 percent of the total CPE credits required from the
				  non-technical area in a three-year reporting period.
(b) A licensee may not claim more than 50
				  percent of the total CPE credits required in a three-year reporting period from
				  nano-learning programs.
(c) A
				  licensee may not claim more than 50 percent of the total CPE credits required
				  in a three-year reporting period from the successful completion of
				  certification programs, such as a Certified Financial Planner, Certified
				  Internal Auditor, Certified Fraud Examiner, other related financial
				  certifications, and/or related financial securities licenses.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS › Section 523.119 - Alternative Sources of CPE

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  CPE credits earned from sources other than registered sponsors should be
				  reported on the appropriate form, "Claiming Continuing Professional Education
				  Credit from a Non-Registered Sponsor," justifying the reason the CPE credits
				  are being claimed.
(b) Licensees
				  may not claim more than 50 percent of the total CPE credits from non-registered
				  sponsors in any three-year reporting period.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter C - ETHICS RULES: INDIVIDUALS AND SPONSORS › Section 523.130 - Ethics Course Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) An
				  applicant for certification or registration must complete a board-approved four
				  CPE credit ethics course designed to thoroughly familiarize the applicant with
				  the board's Rules of Professional Conduct no more than two years prior to
				  submission of the application. Proof of completion of this course must be
				  submitted with the application.
(b)
				  A licensee must take a four CPE credit ethics course that has been approved by
				  the board pursuant to §
										523.131
				  of this chapter (relating to Board Approval of Ethics Course Content) every two
				  years. The licensee shall report completion of the course on the annual license
				  renewal notice at least every second year.
(c) A licensee granted retired, permanent
				  disability, or other exempt status is not required to complete the ethics
				  course during the licensee's exempt status. If the exempt status is no longer
				  applicable, the licensee must complete an ethics course approved by the board
				  and report it on the annual license renewal notice .
(d) A licensee must take the ethics course in
				  a program as defined in §
										523.102
				  of this chapter (relating to CPE Purpose and Definitions).
(e) A person who does not reside in the state
				  of Texas, who has no clients within this state, and who is current with the
				  ethics course requirements of his state of residence is not required to take
				  the ethics course mandated. A person meeting these requirements may claim an
				  exemption pursuant to §
										523.113 of
				  this chapter (relating to Exemptions from CPE).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter C - ETHICS RULES: INDIVIDUALS AND SPONSORS › Section 523.131 - Board Approval of Ethics Course Content

Current through Reg. 49, No. 28; July 12, 2024
(a) The content of an ethics course designed
				  to satisfy the four CPE credit ethics CPE requirements of §
										523.130
				  of this chapter (relating to Ethics Course Requirements) must be submitted to
				  the CPE committee of the board for initial approval and upon request
				  thereafter. The primary objectives of the ethics course shall be to:
(1) encourage the licensee to become educated
				  in the ethics of the profession;
(2) convey the intent of the board's Rules of
				  Professional Conduct in the licensee's performance of professional accounting
				  services, and not mere technical compliance;
(3) apply ethical judgment in interpreting
				  the rules and provide for a clear understanding of the public interest. The
				  public interest shall be placed ahead of self-interest, even if it means a loss
				  of job or client;
(4) emphasize the
				  ethical standards of the profession, as described in this section;
				  and
(5) review and discuss the
				  board's Rules of Professional Conduct and their implications for persons in a
				  variety of practices, including at least one example from subparagraph (A) of
				  this paragraph and at least one example from either subparagraph (B) or (C) of
				  this paragraph:
(A) a licensee engaged in the
				  client practice of public accountancy who performs attest and non-attest
				  services, as defined in §
												501.52 of
				  this title (relating to Definitions); and
(B) a licensee employed in industry who
				  provides internal accounting and auditing services; or
(C) a licensee employed in education or in
				  government accounting or auditing.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter C - ETHICS RULES: INDIVIDUALS AND SPONSORS › Section 523.132 - Board Authorized Ethics Instructors

Current through Reg. 49, No. 28; July 12, 2024
(a) The board may
				  authorize any instructor wishing to offer an ethics course approved by the
				  board pursuant to §
										523.131 of this chapter (relating
				  to Board Approval of Ethics Course Content) who can demonstrate that:
(1) the instructor is a CPA licensed in Texas
				  or that the instructor is team teaching with a CPA licensed in Texas;
(2) the instructor has never been disciplined
				  for a violation of the board's Rules of Professional Conduct unless waived by
				  the board; and
(3) the instructor
				  is qualified to teach ethical reasoning because he has:
(A) experience in the study and teaching of
				  ethical reasoning; and
(B) formal
				  training in organizational or ethical behavior instruction.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 523 - CONTINUING PROFESSIONAL EDUCATION › Subchapter D - STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION PROGRAMS AND RULES FOR SPONSORS › Section 523.140 - Program Standards

Current through Reg. 49, No. 28; July 12, 2024
(a) Potential
				  participants should be informed in advance of course content, learning
				  objectives, prerequisites, and recommended credits so they can determine
				  whether they are qualified to participate in and benefit from the program. The
				  stated learning objectives should clearly communicate the specific areas of
				  knowledge that will be covered. If there are no prerequisites for the course, a
				  statement to this effect must be made.
(b) The program developer must organize the
				  program around the stated learning objectives and must retain a copy of the
				  final program, including electronic media, in accordance with §
										523.143(b)
				  of this chapter (relating to Sponsor's Record). The final program must contain
				  sufficient documentation to support the number of CPE credits granted. The
				  course materials must be periodically reviewed to assure that they are accurate
				  and consistent with currently accepted standards relating to the program's
				  subject matter. The program developer should provide the instructor with
				  separate materials that emphasize sections of the course that need
				  reinforcement, if appropriate.
(c)
				  Instructors must be qualified both with respect to program content and teaching
				  methods used. Sponsors shall evaluate the performance of instructors at the
				  conclusion of each program to determine their suitability for continuing to
				  serve as instructors.
(d) All
				  programs must provide for some means to evaluate both the competence of the
				  instructor and the course material. Refer to §
										523.141 of
				  this chapter (relating to Evaluation).
(e) Self-study programs must conform to the
				  requirements outlined in §
										523.102(c)(2)
				  of this chapter (relating to CPE Purpose and Definitions).
(1) Program must include at least three
				  review questions for each CPE credit, or two review questions if the program is
				  marketed for one-half CPE credits to allow the participant the opportunity to
				  understand the material. Evaluative feedback must be provided for each
				  incorrect response.
(2) To provide
				  evidence of satisfactory completion of the course, CPE sponsors must require
				  participants to successfully complete a final exam with a passing grade of at
				  least 70%. The final exam must have at least five questions for each CPE credit
				  granted and no more than 25% of the questions be "true/false" in
				  nature.
(3) Program or course
				  expiration date. Course documentation must include an expiration date (the time
				  by which the participant must complete the final exam). The expiration date
				  should be no longer than one year from the date of purchase.