reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 517 - PRACTICE BY CERTAIN OUT OF STATE FIRMS AND INDIVIDUALS › Section 517.2 - Practice by Certain Out of State Individuals

Current through Reg. 49, No. 28; July 12, 2024
(a) An individual who holds a certificate or
				license as a CPA issued by another state and whose principal place of business
				is not in this state may exercise all the privileges of certificate and license
				holders of this state without obtaining a certificate or license under this
				chapter if:
(1) NASBA's National
				Qualification Appraisal Service has verified that the other state has
				education, examination, and experience requirements for certification or
				licensure that are comparable to or exceed the requirements for licensure as a
				CPA of the AICPA/NASBA UAA and the board determines that the licensure
				requirements of that Act are comparable to or exceed the licensure requirements
				of this chapter; or
(2) the
				individual obtains from NASBA's National Qualification Appraisal Service
				verification that the individual's education, examination, and experience
				qualifications are comparable to or exceed the requirements for licensure as a
				CPA of the AICPA/NASBA UAA and the board determines that the licensure
				requirements of that Act are comparable to or exceed the licensure requirements
				of this chapter.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 517 - PRACTICE BY CERTAIN OUT OF STATE FIRMS AND INDIVIDUALS › Section 517.3 - Conditions of Practice of Out of State Firms and Individuals

Current through Reg. 49, No. 28; July 12, 2024
(a) A firm or
				individual practicing under a practice privilege under this section, as a
				condition of the privilege of practicing without a license:
(1) is subject to the personal and subject
				matter jurisdiction and disciplinary authority of the board;
(2) must comply with the Act and the board's
				rules; and
(3) is considered to
				have appointed the regulatory agency of the state that issued the firm's or
				individual's license as the agent on whom process may be served in any action
				or proceeding by the board against the firm or individual.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.1 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The definitions contained in Chapter 519 of this title
				  (relating to Practice and Procedure) apply to this chapter.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.2 - Cease and Desist Orders

Current through Reg. 49, No. 28; July 12, 2024
(a) Whenever the
				board, through its executive director, determines that a person is engaging in
				an act or practice that constitutes the practice of public accountancy without
				a license issued under the Act, the board, through its executive director,
				after notice and an opportunity for a hearing, may issue a cease and desist
				order prohibiting the person from engaging in that activity. The executive
				director and the person under investigation may agree to a cease and desist
				order at any time; however, such an agreed cease and desist order must be
				ratified by the board.
(1) The executive
				director may refer an investigation to the Constructive Enforcement Committee
				for its consideration before taking any action. In such cases, the Constructive
				Enforcement Committee may recommend that staff dismiss the matter without
				further action, instruct staff to investigate the matter further or recommend
				that staff offer the person under investigation a cease and desist
				order.
(2) The executive director
				may enlist the aid of the members of the Constructive Enforcement Advisory
				Committee in gathering evidence during investigations of the unauthorized
				practice of public accountancy.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.3 - Violation of a Cease and Desist Order

Current through Reg. 49, No. 28; July 12, 2024
(a) Whenever the board, through its executive
				director, determines that a person subject to a cease and desist order issued
				by the board has violated that order, the board, through its executive
				director, after notice and an opportunity for a hearing, may assess an
				administrative penalty, after consulting with the board's presiding officer,
				against the person in violation in accordance with the guidelines contained in
				§
									518.6
				of this chapter (relating to Administrative Penalty Guidelines for the
				Unauthorized Practice of Public Accountancy) and Subchapter L of the Act, as
				amended.
(b) The board staff acting
				through the executive director will offer the person found in violation of a
				cease and desist order an agreed consent order.
(1) The agreed consent order will act as the
				preliminary report as required by §
										901.553
				of the Act (relating to Report and Notice of Violation and Penalty), including
				findings of fact to support the administrative penalty as well as the amount of
				the penalty to be imposed.
(2)
				Board staff will advise the person found in violation of a cease and desist
				order that he has 20 days to either sign the agreed consent order or to request
				a hearing in writing, as required by §
										901.554
				of the Act (relating to Penalty to be Paid or Hearing Requested).
(3) If the person found to be in violation of
				a cease and desist order signs the agreed consent order, then the agreed
				consent order will be presented to the board for its consideration. If the
				board ratifies the agreed consent order, then it will issue a board
				order.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.4 - Injunctive Relief and Penalties

Current through Reg. 49, No. 28; July 12, 2024
(a)
				Whenever the executive director has determined that evidence supports a
				person(s) has or is engaging in an act(s) that violates §§
									901.451,
				901.452,
				901.453,
				901.454
				or
				901.456
				of the Act (relating to Use of Title or Abbreviation for "Certified Public
				Accountant"; Use of Title or Abbreviation for "Public Accountant"; Use of Other
				Titles or Abbreviations; Title Used by Certain Out-of-State or Foreign
				Accountants; and Reports on Financial Statements; Use of Name or Signature on
				Certain Documents) or any combination of these sections of the Act, the
				executive director may, pursuant to §
									901.604
				of the Act (relating to Single Act as Evidence of Practice), seek the issuance
				of an injunction and the assessment of penalties against that person(s) in
				state district court on behalf of the board.
(b) Penalties will be determined in
				accordance with the guidelines in §
									518.6
				of this chapter (relating to Administrative Penalty Guidelines for the
				Unauthorized Practice of Public Accountancy).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.5 - Unlicensed Entities

Current through Reg. 49, No. 28; July 12, 2024
(a) An unlicensed
				entity is permitted to state that it has an ownership interest and a business
				affiliation with a registered CPA firm provided each such statement complies
				with subsection (b) of this section.
(b) In any letterhead, or in any advertising
				or promotional statements by an unlicensed entity that refers to accounting,
				auditing or attest services or any derivative terms associated with those
				services, there must be a statement that such services are only performed by
				the affiliated registered CPA firm. This statement 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 letterhead,
				advertisement or promotional statement. If the advertisement is in audio
				format, the statement must be clearly declared in each such
				presentation.
(c) An unlicensed
				entity performing attest services is in the unauthorized practice of public
				accountancy and in violation of the Act and the board's rules except a firm
				authorized to practice in this state pursuant to §901.461 of the Act
				(relating to Practice by Certain Out-of-State Firms).
(d) Interpretative Comment: This section
				clarifies that the mere mention of a business and ownership affiliation with a
				registered CPA firm on the letterhead, or in advertising or promotional
				statements, of an unlicensed entity does not violate the Act when done in
				compliance with the provisions of this section. This section also clarifies
				that the letterhead, advertising or promotional statements of the unlicensed
				entity may refer to accounting, auditing or attest services, or any derivative
				terms associated with those services, without violating §901.453 of the
				Act (relating to Use of Other Titles or Abbreviations). It also clarifies that
				all attest services must still be performed exclusively by registered CPA firms
				in accordance with the Act and all board rules. The definition of "attest
				services" is set forth in §
									501.52 of
				this title (relating to Definitions).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY › Section 518.6 - Administrative Penalty Guidelines for the Unauthorized Practice of Public Accountancy

Current through Reg. 49, No. 28; July 12, 2024
(a) The Board
				has the sole discretion in determining if a penalty will be assessed as well as
				the amount of the penalty. If assessed, the penalty will be in accordance with
				the following guidelines:
(1) an unlicensed
				individual who uses terms restricted for use by CPAs in violation of
				§§901.451, 901.452, 901.453 or 901.454 of the Act (relating to Use of
				Title or Abbreviation for "Certified Public Accountant"; Use of Title or
				Abbreviation for "Public Accountant"; Use of Other Titles or Abbreviations; and
				Title Used by Certain Out-of-State or Foreign Accountants) shall pay a penalty
				of no less than $1,000.00 and no more than $5,000.00 for a first offense; and
				no less than $5,000.00 and no more than $25,000.00 for two or more
				offenses;
(2) an unlicensed entity
				that uses terms restricted for use by licensed firms in violation of
				§901.351(a) of the Act (relating to Firm License Required) shall pay a
				penalty of no less than $5,000.00 and no more than $10,000.00 for a first
				offense; and no more than $25,000.00 for two or more offenses;
(3) an unlicensed individual who asserts an
				expertise in accounting through use of the term "accounting service" or any
				variation of that term shall pay a penalty of no less than $1,000.00 and no
				more than $5,000.00 for a first offense; and no more than $25,000.00 for two or
				more offenses;
(4) an unlicensed
				entity that asserts an expertise in accounting through use of the term
				"accounting service" or any variation of that term shall pay a penalty of no
				less than $5,000.00 and no more than $10,000.00 for a first offense; and no
				more than $25,000.00 for two or more offenses;
(5) an unlicensed individual who claims to
				provide attest services shall pay a penalty of no less than $5,000.00 and no
				more than $25,000.00;
(6) an
				unlicensed entity that claims to provide attest services shall pay a penalty of
				no less than $5,000.00 and no more than $25,000.00;
(7) an unlicensed individual who claims to be
				a CPA shall pay a penalty of no less than $5,000.00 and no more than
				$25,000.00; and
(8) an unlicensed
				entity that claims to be a CPA firm shall pay a penalty of no less than
				$5,000.00 and no more than $25,000.00.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.1 - Purpose and Scope

Current through Reg. 49, No. 28; July 12, 2024
Chapter 519 will govern the processes followed by the board
					 in the investigation and disposition of matters within the board's
					 jurisdiction. These rules supplement, as appropriate, the Rules of Practice and
					 Procedure of SOAH.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.2 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
In this chapter:
(1) "Address of record" means the last
				  address provided to the board by a certificate or registration holder pursuant
				  to §
										501.93 of
				  this title (relating to Responses);
(2) "ALJ" means SOAH administrative law
				  judge;
(3) "APA" means the Texas
				  Administrative Procedure Act, Chapter 2001 of the Texas Government
				  Code;
(4) "Board staff" means the
				  agency's employees;
(5) "Committee"
				  means an enforcement committee of the board;
(6) "Complainant" means the person or entity
				  who initiates a complaint with the board against a certificate or registration
				  holder;
(7) "Complaint" means
				  information available to or provided to the board indicating that a certificate
				  or registration holder may have violated the Act, board rules, or order of the
				  board;
(8) "Contested case" means a
				  proceeding, including a ratemaking or licensing proceeding, in which the legal
				  rights, duties, or privileges of a party are to be determined by a state agency
				  after an opportunity for adjudicative hearing;
(9) "Deferred Adjudication" means the judge
				  deferred further proceedings without entering an adjudication of guilt and
				  placed the person under the supervision of the court or an officer under the
				  supervision of the court and at the end of the period of supervision, the judge
				  dismissed the proceedings and discharged the person;
(10) "Direct Administrative Costs" means
				  those costs actually incurred by the board through payment to outside vendors
				  and the resources expended by the board in the investigation and prosecution of
				  a matter within the board's jurisdiction, including but not limited to, staff
				  salary, payroll taxes and benefits and other non-salary related expenses,
				  expert fees and expenses, witness fees and expenses, filing fees and expenses
				  of the support staff of the Office of the Attorney General, filing fees, SOAH
				  utilization fees, court reporting fees, copying fees, delivery fees, case
				  management fees, costs of exhibit creation, technical fees, travel costs and
				  any other cost or fee that can reasonably be attributed to the
				  matter;
(11) "Petitioner" means the
				  Texas State Board of Public Accountancy;
(12) "PFD" means the proposal for decision
				  prepared by an ALJ;
(13)
				  "Respondent" means a licensee or certificate holder, individual or entity
				  against whom a complaint has been filed; and
(14) "SOAH" means the State Office of
				  Administrative Hearings.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.3 - Computation of Time

Current through Reg. 49, No. 28; July 12, 2024
In computing any period of time prescribed or allowed by
					 this chapter, by order of the board, or by any applicable statute, the period
					 shall begin on the day after the act or the event considered, and conclude on
					 the last day of such computed period, unless it be a Saturday, Sunday, or legal
					 state holiday, in which event the period runs until the end of the next day
					 which is not a Saturday, Sunday, or legal state holiday. If the triggering act
					 or event is a written communication from the board that is sent by registered
					 or certified mail, courier or public delivery service, facsimile transmission,
					 or electronic transmission (such as e-mail), the act or event is deemed to have
					 occurred on the date such communication was mailed, delivered to a courier or
					 delivery service, faxed or e-mailed to the last address, e-mail address or
					 facsimile number furnished to the board by the recipient.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.4 - Conduct and Decorum

Current through Reg. 49, No. 28; July 12, 2024
(a) Every
				  person, party, witness, attorney, or other representative appearing before the
				  board, board committee or board staff shall comport himself in all proceedings
				  with proper dignity, courtesy, and respect for the board, the executive
				  director, and all other participants. Disorderly conduct will not be tolerated.
				  Attorneys and other representatives of parties shall observe and practice the
				  standards of ethical behavior prescribed for attorneys at law by the State Bar
				  of Texas.
(b) Any person engaging
				  in disorderly conduct or communicating with board members in violation of the
				  prohibitions on ex parte communications may be excluded from any board,
				  committee or staff proceeding and treated as if defaulting on obligations to
				  the board.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.5 - Ex Parte Consultations

Current through Reg. 49, No. 28; July 12, 2024
Unless required for the disposition of ex parte matters as
					 authorized by law, board members assigned to render a decision or make findings
					 of fact and conclusions of law in a contested case may not communicate,
					 directly or indirectly, in connection with any issue of fact or law with any
					 state agency, person, party or his representative, except on notice and with
					 opportunity for all parties to participate.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.6 - Subpoenas

Current through Reg. 49, No. 28; July 12, 2024
(a) The executive
				  director or his designated representative is delegated authority, pursuant to
				  §
										901.166
				  of the Act (relating to Authority to Issue Subpoena, Administer Oath, and
				  Receive Evidence) to issue subpoenas to compel the attendance of a candidate,
				  applicant, licensee or any other relevant witness or to compel the production
				  of relevant documents, records and other materials, maintained by electronic or
				  other means in the furtherance of the investigation of any matter within the
				  jurisdiction of the board. The executive director or his designated
				  representative may administer oaths and take testimony and other evidence from
				  any person who is the subject of a subpoena issued under this section in the
				  furtherance of the investigation of any matter within the jurisdiction of the
				  board.
(b) The executive director
				  or his designated representative is delegated authority to issue subpoenas
				  authorized by the APA in contested cases and the Act.
(c) A candidate, applicant, licensee or any
				  other relevant witness may be deposed at the board's offices in Austin, Texas.
				  If the deponent is not a party to a contested case, the board will reimburse
				  the deponent for reasonable expenses incurred to attend the deposition in
				  accordance with §
										2001.103
				  of the Texas Government Code. Any deponent may seek a protective order
				  concerning the place of deposition on grounds stated in Texas Rule of Civil
				  Procedure § 192.6.
(d)
				  Interpretive Comment. This section should be read in conjunction with §
										501.93 of
				  this title (relating to Responses).
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.8 - Administrative Penalties

Current through Reg. 49, No. 28; July 12, 2024
(a) The board
				  may impose an administrative penalty alone or in addition to other sanctions
				  permitted under the Act. Board committees and the executive director are
				  delegated the authority to determine if any alleged violation warrants an
				  administrative penalty under Subchapter L of the Act.
(b) The report of any such determination may
				  be included in a notice of hearing.
(c) A request for a hearing under §
										901.554
				  of the Act (relating to Penalty to be Paid or Hearing Requested) shall clearly
				  notify the staff that the hearing must address issues relevant to the
				  assessment of an administrative penalty by including the language "RESPONDENT
				  SPECIFICALLY REQUESTS A HEARING ON ADMINISTRATIVE PENALTIES" in capital
				  letters. Failure to include such language shall be a waiver of the right to a
				  hearing within the meaning of §901.554 of the Act.
(d) Pursuant to §
										901.551
				  of the Act (relating to Imposition of Administrative Penalty):
(1) the board imposes an administrative
				  penalty on licensees or certificate holders who, in violation of §
											901.411
				  of the Act (relating to Continuing Professional Education):
(A) do not complete at least 120 hours of CPE
				  in each three-year license period;
(B) do not complete at least 20 hours in each
				  one-year license period;
(C) do not
				  comply with board rules for the reporting of CPE; or
(D) fail to complete or report sufficient
				  ethics hours as required by §
												523.112
				  of this title (relating to Required CPE Participation);
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.9 - Administrative Penalty Guidelines

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The following table contains guidelines for the assessment of administrative
				  penalties in disciplinary matters. In determining whether a violation is minor,
				  moderate or major, the board will apply the factors to be considered set forth
				  in §901.552(b) of the Act (relating to Amount of Penalty). In all cases
				  where the board has determined a violation has occurred, administrative costs
				  may be assessed, regardless of any other sanction imposed by the board.
Attached Graphic
(b) The amounts specified in
				  subsection (a) of this section are guidelines only. The board retains the right
				  to increase or decrease the amount of an administrative penalty based on the
				  circumstances of each case it considers.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.10 - Extraordinary Cooperation

Current through Reg. 49, No. 28; July 12, 2024
Extraordinary cooperation by an individual or firm licensee
					 prior to or during a board investigation can be considered by the enforcement
					 committee as the enforcement committee makes its determination on the need for
					 sanctions. Extraordinary cooperation is voluntary and timely action beyond
					 compliance with legal or regulatory obligations. It may consist of voluntary
					 self-reporting, remedial or corrective action or substantial assistance to the
					 board's investigative process or other enforcement authorities. If
					 self-reporting is required by legal or regulatory obligations, it is not
					 voluntary and is not considered extraordinary cooperation. The board recognizes
					 the need to strike a balance between encouraging cooperation, which is a
					 primary purpose of this rule, while maintaining accountability for conduct that
					 violates board rules.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.11 - Cooperation with Regulatory Bodies

Current through Reg. 49, No. 28; July 12, 2024
The board, pursuant to §
										901.160(e)
					 of the Act (relating to Availability and Confidentiality of Certain Board
					 Files), may disclose information that is confidential under §901.160(c) of
					 the Act to a governmental, regulatory or law enforcement agency if the
					 requesting agency makes the request in writing and states that it is involved
					 in an enforcement action.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter A - GENERAL PROVISIONS › Section 519.13 - Direct Administrative Costs

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The Texas Legislature does not appropriate funds to finance the operations of
				  the board. Instead, the board is funded by licensing fees and other sources and
				  is responsible for all direct and indirect costs of operations. It is the
				  policy of the board to impose all direct administrative costs against the
				  persons responsible for the costs of enforcement as opposed to being assessed
				  against the licensing fees collected from license holders in compliance with
				  the Act in the absence of a waiver of these costs for good cause.
(b) Direct administrative costs are defined
				  in §
										519.2(10)
				  of this chapter (relating to Definitions) and the board will use this
				  definition in determining the direct administrative costs of an enforcement
				  action. The direct administrative costs will not exceed the actual costs of the
				  criteria established in §
										519.2(10)
				  of this chapter.
(c) The board
				  staff is responsible for proving the amount and method of assessing the direct
				  administrative costs being presented in a proceeding before an ALJ at SOAH and
				  when presented to the board for the board's final decision. The costs will be
				  documented by the staff recording the time they devote to each enforcement
				  action.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.20 - Complaints

Current through Reg. 49, No. 28; July 12, 2024
(a) Written
				  complaints should contain information necessary for the proper processing of
				  the complaint by the board, including:
(1)
				  complainant's name, address and phone number;
(2) name, address and phone number of the
				  licensee or certificate holder against whom the complaint is filed;
(3) description of the alleged
				  violation;
(4) supporting
				  information and factual evidence;
(5) names and addresses of witnesses;
				  and
(6) sources of other pertinent
				  information.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.21 - Investigations

Current through Reg. 49, No. 28; July 12, 2024
(a) A board
				  investigative file may be opened when the board determines that there may be a
				  potential violation of the Act, board rules, or board order and the subject
				  matter of the complaint is within the board's jurisdiction.
(b) The board may open an investigative file
				  on its own initiative.
(c) A
				  licensee or certificate holder shall cooperate with the board in its
				  investigation of a complaint. The respondent will receive notice of the
				  investigation by certified mail return receipt requested at the respondent's
				  mailing address on file with the board. Upon notice of an investigation from
				  the board, the respondent shall respond to the investigation and any request by
				  the board for information or records concerning the investigation in accordance
				  with §
										501.93 of
				  this title (relating to Responses).
(d) The respondent must provide the board
				  with a detailed response to each allegation and the request for background
				  information contained in the notice of investigation. The response must be in
				  writing and delivered to the board within 30 days of the date of the notice of
				  the investigation. The respondent's response may include any additional
				  information the respondent wants the board to consider. Failure to provide the
				  detail sought by the board to each allegation or to the records or documents
				  requested will be considered a non-substantive response as also required in
				  §
										501.93 of
				  this title.
(e) The board may
				  request information from a person who is not the subject of an
				  investigation.
(f) Withdrawal of a
				  complaint by a complainant does not automatically cease an ongoing
				  investigation.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.22 - Committee Considerations

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Each investigation shall be submitted to the appropriate committee for an
				  initial determination as to whether a violation has occurred. The committee
				  shall make a recommendation as to the appropriate disposition of the
				  investigation.
(b) The committee,
				  in its sole discretion, may abate the investigation.
(c) Cases that do not require committee
				  consideration will not be presented to a committee.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.23 - Informal Conferences

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  committee, at its sole discretion, may invite the respondent and/or the
				  complainant to an informal conference. The purpose of the conference is to
				  assist the committee in the investigation. An informal conference is voluntary
				  and is not a prerequisite to a hearing in a disciplinary action.
(b) The committee will request the respondent
				  to appear at a specified time and place for an informal conference. If the
				  committee determines that the complainant's presence will aide in the
				  investigation, then the committee will invite the complainant to appear at the
				  informal conference.
(c) The notice
				  of an informal conference will state the date, time and place. The notice will
				  be mailed to the respondent and complainant at least 10 days prior to the
				  informal conference.
(d) At an
				  informal conference, the respondent may appear with legal representation but
				  the respondent must agree to be the person responding to the committee's
				  questions.
(e) During an informal
				  conference, each party is given the opportunity to make a brief presentation to
				  the committee. The committee may ask questions regarding the matter being
				  investigated and any matter of interest to the committee related to the
				  investigation. The committee chair may call upon board staff at any time for
				  assistance during the informal conference.
(f) The committee may invite a non-party who
				  has relevant information to the investigation to participate in the informal
				  conference but the committee will determine who may attend and the process of
				  the informal conference.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.24 - Committee Recommendations

Current through Reg. 49, No. 28; July 12, 2024
(a) At
				  the conclusion of its investigation the committee may make a recommendation to
				  the board regarding the disposition of the investigation.
(b) The committee may recommend dismissal of
				  the complaint if the committee determines:
(1) the board lacks jurisdiction;
				  or
(2) there is insufficient
				  evidence of a violation of the Act, board rules or board order; or
(3) the respondent came into compliance with
				  the Act, board rules or board order.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.25 - Mediation and Alternative Dispute Resolution

Current through Reg. 49, No. 28; July 12, 2024
(a) It is the board's policy to encourage the
				  resolution and early settlement of all disputed matters, internal and external,
				  through voluntary settlement procedures.
(b) The executive director shall designate a
				  board employee as the board's Alternative Dispute Resolution Director to
				  perform the following functions:
(1) maintain
				  necessary agency records of alternative dispute resolution procedures while
				  maintaining the confidentiality of participants;
(2) establish a method for the appointment of
				  impartial third party mediators, moderators or arbitrators for alternative
				  dispute resolution proceedings;
(3)
				  provide information about available alternative dispute resolution processes to
				  agency employees, potential users, and users of the alternative dispute
				  resolution program;
(4) arrange
				  training or education necessary to implement alternative dispute resolution
				  processes; and
(5) establish a
				  system to evaluate the alternative dispute resolution program and
				  mediators.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.26 - Complaint and Eligibility of an Applicant for Certification

Current through Reg. 49, No. 28; July 12, 2024
The board may, on its own motion, or on the complaint of
					 any person, initiate proceedings to determine the eligibility of an applicant
					 for the issuance of a certificate. Sufficient cause for this action includes,
					 but is not limited to, any of the following instances:
(1) fraud or deceit by an applicant on the
				  certification application;
(2)
				  final conviction of a felony or of any crime, involving dishonesty, fraud,
				  moral turpitude, alcohol abuse or controlled substances, or physical injury or
				  threats of physical injury to a person, under the laws of any state or of the
				  United States, or the imposition of deferred adjudication in connection with
				  the criminal prosecution of such an offense; or
(3) conduct indicating a lack of fitness to
				  serve the public as a professional accountant.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.27 - Factors Considered in Certification Application

Current through Reg. 49, No. 28; July 12, 2024
Unless otherwise determined by the board, the following are
					 reasons why an applicant may not be certified as a CPA:
(1) An applicant has been convicted of a
				  felony offense, which results in incarceration, probation, parole, mandatory
				  supervision or deferred adjudication.
(2) An applicant has been convicted of a
				  felony or misdemeanor offense, or granted a deferred adjudication which
				  directly relates to the practice of public accountancy.
(3) The applicant applying for the issuance
				  of a certificate who can be identified in paragraph (1) or (2) of this section
				  has the right to a hearing before the board, to present evidence relative to
				  the conviction. As a part of the hearing, the board's consideration shall
				  include the following issues before reaching a decision:
(A) the nature and seriousness of the crime
				  as it applies to the board's statutory responsibility to ensure that a person
				  maintains high standards of competence and integrity;
(B) the extent to which the applicant might
				  have an opportunity to repeat criminal activity of the same type as that in
				  which the applicant was previously involved;
(C) the relationship of the crime to the
				  ability, capacity, or fitness required to perform the duties and discharge the
				  responsibilities of a CPA; and
(D)
				  the additional factors provided in §
											53.023
				  of the Texas Occupations Code.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.28 - Action Relating to Investigation

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The board, having conducted an investigation under this title, may reach the
				  following conclusions:
(1) deny an applicant
				  the opportunity for issuance of a certificate;
(2) deny an applicant's application to take
				  the uniform CPA examination;
(3)
				  prohibit an applicant from certification or from taking the uniform CPA
				  examination for a period not to exceed five years;
(4) issue an applicant a certificate with
				  conditions and requirements imposed by the board;
(5) void an applicant's uniform CPA
				  examination grades; or
(6) close
				  the case without adverse action against an applicant.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter B - COMPLAINTS AND INVESTIGATIONS › Section 519.29 - Voluntary Surrender of Certificate

Current through Reg. 49, No. 28; July 12, 2024
(a) Subject to board approval, a certificate
				  holder may voluntarily surrender his certificate by submitting a written
				  statement of intent to voluntarily surrender the certificate.
(b) The board may deny a certificate holder's
				  application to voluntarily surrender his certificate in order for the board to
				  initiate and complete an investigation of any of the reportable events
				  identified in §
										501.91(a)
				  of this title (relating to Reportable Events).
(c) Once a certificate holder has surrendered
				  their certificate, they are no longer eligible to hold a license under
				  §901.402 of the Act (relating to Eligibility Requirements; General
				  Prohibition) and licensing exemptions will no longer apply.
(d) A former certificate holder who has
				  voluntarily surrendered his certificate under subsection (a) of this section
				  may apply for a new certificate upon completion of the following requirements:
(1) evidence of completion of all CPE that
				  would have been required to be completed up to a maximum of 120 hours over the
				  three years immediately preceding the application including a four-hour board
				  approved ethics course;
(2) a sworn
				  affidavit in the form provided by the board stating that the former certificate
				  holder has not been convicted of, placed on community supervision or accepted
				  deferred adjudication for any felony crime or for any misdemeanor crime
				  involving dishonesty, fraud, moral turpitude, alcohol abuse or controlled
				  substances, or physical injury or threats of physical injury to a person under
				  the laws of any state or the United States and that the former certificate
				  holder did not surrender the certificate to avoid disciplinary action by the
				  board or to avoid administrative revocation under board rules adopted pursuant
				  to §§901.159, 901.411 or 901.502 of the Act (relating to Peer Review;
				  Continuing Professional Education; or Grounds for Disciplinary
				  Action);
(3) payment of all fees
				  that would have been paid if the former certificate holder's license had been
				  active since the date of surrender and all applicable late fees; and
(4) 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 in order 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 519 - PRACTICE AND PROCEDURE › Subchapter C - PROCEEDINGS AT SOAH › Section 519.40 - General Provisions

Current through Reg. 49, No. 28; July 12, 2024
(a) The board
				  appoints SOAH or the executive director as provided for in §
										519.24(f)
				  of this chapter (relating to Committee Recommendations) to be its finder of
				  fact in contested cases pursuant to §901.508 of the Act (relating to Right
				  to Hearing). The board does not delegate and retains for itself the right to
				  determine the sanctions and make the final decision in any contested
				  case.
(b) SOAH hearings of
				  contested cases shall be conducted in accordance with the APA by an ALJ
				  assigned by SOAH. Jurisdiction over the case is acquired by SOAH when the board
				  staff files a request to docket case.
(c) For administrative hearings or
				  proceedings covered by the APA a witness called by the board is entitled to
				  receive reimbursement from the board for meals, lodging and mileage while going
				  to and returning from the place of the hearing or proceeding if the hearing or
				  proceeding is more than 25 miles from the place of residence of the witness,
				  and such reimbursement will be at the rate:
(1) provided by law for state employees if
				  the witness uses their personally owned or leased motor vehicle to attend the
				  hearing or proceeding;
(2) provided
				  by law for state employees if the witness does not use their personally owned
				  or leased motor vehicle to attend the hearing or proceeding; and
(3) for meals and lodging provided by law for
				  state employees.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter C - PROCEEDINGS AT SOAH › Section 519.41 - Disciplinary Powers of the Board

Current through Reg. 49, No. 28; July 12, 2024
(a) On
				  a determination that a ground for discipline exists under §
										901.502
				  of the Act (relating to Grounds for Disciplinary Action), the board may:
(1) revoke a certificate, firm license, or
				  practice privilege issued or granted under this title;
(2) suspend under any terms a certificate,
				  firm license, practice privilege, or license issued or granted under this title
				  for a period not to exceed five years;
(3) refuse to renew a license;
(4) place a licensee or certificate holder on
				  probation;
(5) reprimand a licensee
				  or certificate holder;
(6) limit
				  the scope of a licensee or certificate holder's practice;
(7) require a licensee or certificate holder
				  to complete a peer review program conducted in the manner prescribed by the
				  board;
(8) require a licensee or
				  certificate holder to complete CPE specified by the board;
(9) impose on a licensee or certificate
				  holder the direct administrative costs incurred by the board in taking action
				  under paragraphs (1) - (8) of this subsection;
(10) require a licensee or certificate holder
				  to pay restitution as provided by §
											901.6015 of the Act
				  (relating to Restitution);
(11)
				  impose an administrative penalty under Subchapter L of the Act; or
(12) impose any combination of the sanctions
				  provided by this subsection.
Texas Administrative Code › Title 22 - EXAMINING BOARDS › Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 519 - PRACTICE AND PROCEDURE › Subchapter C - PROCEEDINGS AT SOAH › Section 519.42 - Administrative Hearings

Current through Reg. 49, No. 28; July 12, 2024
(a) When a
				  contested case has been docketed with SOAH, the board will provide the
				  respondent and relevant parties with a Notice of Hearing and Complaint in
				  accordance with §
										2001.052 of
				  the Texas Government Code and applicable SOAH rules.
(b) The respondent and/or their relevant
				  parties shall enter an appearance, with a copy to the board, within 20 days of
				  the date on which the notice of hearing and complaint was served on the
				  respondent and/or their relevant parties.
(c) For purposes of this section, entering an
				  appearance means the filing of a written answer or other responsive pleading
				  with SOAH.
(d) The failure by the
				  respondent to timely enter an appearance as provided in this section shall
				  entitle the petitioner to motion the administrative court to dismiss the
				  proceeding and permit the board to informally dispose of the case by
				  default.
(e) The notice of hearing
				  and complaint shall include the following language in capital letters in at
				  least 12-point boldface type: "YOU MUST ENTER AN APPEARANCE BY FILING A WRITTEN
				  ANSWER OR RESPONSE TO THE ALLEGATIONS CONTAINED IN THIS NOTICE WITHIN 20 DAYS
				  OF THE DATE THIS NOTICE WAS MAILED. YOUR FAILURE TO DO SO SHALL ENTITLE THE
				  BOARD TO REQUEST THE DISMISSAL OF THE CASE AND TO INFORMALLY DISPOSE OF THIS
				  CASE BY DEFAULT. THE ALLEGATIONS AGAINST YOU WILL BE DEEMED ADMITTED AND AN
				  ORDER ENFORCING THE ACTION WILL BE ENTERED BY THE BOARD."
(f) A motion to vacate a default judgment
				  rendered by the ALJ must be filed within 10 days of the service of notice of
				  the default judgment.