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 519.7 - Criminal Offenses that May Subject a Licensee or Certificate Holder to Discipline or Disqualify a Person from Receiving a License

Current through Reg. 49, No. 28; July 12, 2024
(a) Final conviction or placement on deferred
				  adjudication for a felony, or final conviction or placement on deferred
				  adjudication for the following misdemeanors may subject a licensee or
				  certificate holder to disciplinary action pursuant to §
										501.90 of this
				  title (relating to Discreditable Acts) or disqualify a person from receiving a
				  license or certificate, or deny a person the opportunity to take the UCPAE
				  pursuant to §
										511.70
				  of this title (relating to Grounds for Disciplinary Action of Applicants).
				  Licensees and certificate holders are often placed in a position of trust with
				  respect to client funds and assets. The public including the business community
				  relies on the integrity of licensees and certificate holders in providing
				  professional accounting services or professional accounting work. The board
				  considers a conviction or placement on deferred adjudication for a felony or
				  conviction or placement on deferred adjudication for the following misdemeanor
				  offenses to be evidence of an individual lacking the integrity necessary to be
				  trusted with client funds and assets. The repeated failure to follow state and
				  federal criminal laws directly relates to the integrity required to practice
				  public accountancy. The board has determined that the following list of
				  misdemeanor offenses evidence violations of law that involve integrity and
				  directly relate to the duties and responsibilities involved in providing
				  professional accounting services or professional accounting work, pursuant to
				  the provisions of Chapter 53 of the Occupations Code:
(1) dishonesty or fraud:
(A) Unlawful Use of Criminal
				  Instrument;
(B) Unlawful Access to
				  Stored Communications;
(C) Illegal
				  Divulgence of Public Communications;
(D) Burglary of Coin-Operated or Coin
				  Collection Machines;
(E) Burglary
				  of Vehicles;
(F) Theft;
(G) Theft of Service;
(H) Tampering with Identification
				  Numbers;
(I) Theft of or Tampering
				  with Multichannel Video or Information Services;
(J) Manufacture, Distribution, or
				  Advertisement of Multichannel Video or Information Services Device;
(K) Sale or Lease of Multichannel Video or
				  Information Services Device;
(L)
				  Possession, Manufacture, or Distribution of Certain Instruments Used to Commit
				  Retail Theft;
(M)
				  Forgery;
(N) Criminal
				  Simulation;
(O) Trademark
				  Counterfeiting;
(P) Stealing or
				  Receiving Stolen Check or Similar Sight Order;
(Q) False Statement to Obtain Property or
				  Credit or in the Provision of Certain Services;
(R) Hindering Secured Creditors;
(S) Fraudulent Transfer of a Motor
				  Vehicle;
(T) Credit Card
				  Transaction Record Laundering;
(U)
				  Issuance of a Bad Check;
(V)
				  Deceptive Business Practices;
(W)
				  Rigging Publicly Exhibited Contest;
(X) Misapplication of Fiduciary Property or
				  Property of Financial Institution;
(Y) Securing Execution of Document by
				  Deception;
(Z) Fraudulent
				  Destruction, Removal, or Concealment of Writing;
(AA) Simulating Legal Process;
(BB) Refusal to Execute Release of Fraudulent
				  Lien or Claim;
(CC) Fraudulent,
				  Substandard, or Fictitious Degree;
(DD) Breach of Computer Security;
(EE) Unauthorized Use of Telecommunications
				  Service;
(FF) Theft of
				  Telecommunications Service;
(GG)
				  Publication of Telecommunications Access Device;
(HH) Insurance Fraud;
(II) Medicaid Fraud;
(JJ) Coercion of Public Servant or
				  Voter;
(KK) Improper
				  Influence;
(LL) Acceptance of
				  Honorarium (by restricted government employees);
(MM) Gift to Public Servant by Person Subject
				  to his Jurisdiction;
(NN) Offering
				  Gift to Public Servant;
(OO)
				  Perjury;
(PP) False Report to
				  Police Officer or Law Enforcement Employee;
(QQ) Tampering with or Fabricating Physical
				  Evidence;
(RR) Tampering with
				  Governmental Record;
(SS)
				  Fraudulent Filing of Financial Statement;
(TT) False Identification as Peace
				  Officer;
(UU) Misrepresentation of
				  Property;
(VV) Record of a
				  Fraudulent Court;
(WW) Bail Jumping
				  and Failure to Appear;
(XX) False
				  Alarm or Report;
(YY) Engaging in
				  Organized Criminal Activity;
(ZZ)
				  Violation of Court Order Enjoining Organized Criminal Activity;
(AAA) Failing to file license holder's own
				  tax return; and
(BBB) Evading
				  arrest;