SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 901.001 - Short Title
(a) This chapter may be cited as the Public Accountancy Act. (b) A reference in law to the Public Accountancy Act of 1979 or the...
- Texas Section 901.002 - General Definitions
(a) In this chapter: (1) "Attest service" means: (A) an audit or other engagement required by the board to be performed in accordance with the...
- Texas Section 901.0021 - Meaning And Implication Of Report
(a) In this chapter, a reference to a report used with respect to a financial statement means an opinion, report, or other document, including an...
- Texas Section 901.003 - Practice Of Public Accountancy
(a) In this chapter, "practice of public accountancy" means: (1) the performance for a client by a person who is certified, licensed, or registered under...
- Texas Section 901.004 - Construction; Limitations
(a) This chapter does not: (1) restrict an official act of a person acting in the person's capacity as: (A) an officer of the state...
- Texas Section 901.005 - Findings; Public Policy; Purpose
(a) The practice of public accountancy is a learned profession that requires specialized education and experience. That practice has historically been defined to include a...
SUBCHAPTER B TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
- Texas Section 901.006 - Application Of Sunset Act
The Texas State Board of Public Accountancy is subject to Chapter 325, Government Code (Texas Sunset Act). Unless continued in existence as provided by that...
- Texas Section 901.051 - Board Membership
(a) The Texas State Board of Public Accountancy consists of 15 members appointed by the governor with the advice and consent of the senate as...
- Texas Section 901.052 - Eligibility Of Public Members
A person is not eligible for appointment as a public member of the board if the person or the person's spouse: (1) is registered, certified,...
- Texas Section 901.053 - Membership And Employee Restrictions
(a) In this section, "Texas trade association" means a cooperative and voluntarily joined statewide association of business or professional competitors in this state designed to...
- Texas Section 901.054 - Terms
(a) Board members serve staggered six-year terms. (b) A board member who has served all or part of six consecutive years is not eligible for...
- Texas Section 901.055 - Officers; Executive Committee
(a) The governor shall designate a member of the board as presiding officer. The presiding officer serves in that capacity at the will of the...
- Texas Section 901.056 - Grounds For Removal
(a) It is a ground for removal from the board that a member: (1) does not have at the time of taking office the qualifications...
- Texas Section 901.057 - Per Diem; Reimbursement
(a) A board member is entitled to receive: (1) $100 for each day that the member conducts board business; and (2) reimbursement for actual and...
- Texas Section 901.058 - Member Equality
A board member who is not a certified public accountant has the same authority, responsibility, and duties as any other board member. Acts 1999, 76th...
SUBCHAPTER C EXECUTIVE DIRECTOR AND OTHER BOARD PERSONNEL
- Texas Section 901.059 - Training
(a) A person who is appointed to and qualifies for office as a member of the board may not vote, deliberate, or be counted as...
- Texas Section 901.101 - Executive Director And Personnel
The board shall employ an executive director, independent contractors, and personnel selected by the executive director as necessary to assist the board in performing its...
- Texas Section 901.102 - Division Of Responsibilities
The board shall develop and implement policies that clearly separate the policy-making responsibilities of the board and the management responsibilities of the executive director and...
- Texas Section 901.103 - Qualifications And Standards Of Conduct Information
The board shall provide, as often as necessary, to its members and employees information regarding their: (1) qualifications for office or employment under this chapter;...
- Texas Section 901.104 - Career Ladder Program; Performance Evaluations
(a) The executive director or the executive director's designee shall develop an intra-agency career ladder program. The program must require intra-agency postings of all nonentry...
SUBCHAPTER D BOARD POWERS AND DUTIES
- Texas Section 901.105 - Equal Employment Opportunity Policy; Report
(a) The executive director or the executive director's designee shall prepare and maintain a written policy statement that implements a program of equal employment opportunity...
- Texas Section 901.151 - General Powers And Duties Of Board
(a) The board shall: (1) administer this chapter; (2) adopt rules the board determines are necessary or advisable to administer this chapter; (3) keep a...
- Texas Section 901.152 - Advisory Committees
(a) The board may appoint advisory committees to perform the advisory functions assigned to the committees by the board. (b) A member of an advisory...
- Texas Section 901.1525 - Appointment Of Board Committees
(a) The board may appoint policy-making and working committees to assist the board in performing its responsibilities under this chapter. The board's policy-making committees shall...
- Texas Section 901.153 - Enforcement Committees
(a) The board may appoint enforcement committees. An enforcement committee operates as a board working committee. The membership of each enforcement committee must include at...
- Texas Section 901.154 - Fees
(a) The board shall set the fee for the issuance of a certificate under this chapter and the fee for the issuance or renewal of...
- Texas Section 901.155 - Scholarship Trust Fund For Fifth-year Accounting Students
Sec. 901.155. SCHOLARSHIP TRUST FUND FOR FIFTH-YEAR ACCOUNTING STUDENTS. (a) The fee for the issuance or renewal of a license under this chapter consists of:...
- Texas Section 901.156 - Rules Of Professional Conduct
The board shall adopt rules of professional conduct to: (1) establish and maintain high standards of competence and integrity in the practice of public accountancy;...
- Texas Section 901.1565 - Rules On Consequences Of Criminal Conviction
(a) The board shall adopt rules necessary to comply with Chapter 53. (b) In its rules under this section, the board shall list the specific...
- Texas Section 901.157 - Rules For Specialization
The board by rule may recognize an area of specialization in the practice of public accountancy if the area of specialization is generally recognized by...
- Texas Section 901.158 - Rules Restricting Competitive Practices
The board in its rules of professional conduct may regulate the competitive practices of a license holder as necessary to ensure that the license holder...
- Texas Section 901.159 - Peer Review
(a) The board by rule shall provide for a peer review program to review the work product of a license holder or of the certified...
- Texas Section 901.160 - Availability And Confidentiality Of Certain Board Files
(a) The board shall make available at the board's offices in Austin any file maintained or information gathered or received by the board from a...
- Texas Section 901.161 - Privilege For Certain Information
(a) Any statement or record prepared or an opinion formed in connection with a positive enforcement or peer review is privileged and is not: (1)...
- Texas Section 901.162 - Immunity From Liability
(a) Each board member and each officer, director, or employee of a state agency, board, or commission is immune from liability arising out of a...
- Texas Section 901.163 - Statistical Analysis Of Complaints
(a) The board shall develop and maintain a system for tracking a complaint filed with the board against a person who holds a license or...
- Texas Section 901.165 - Rules For Attest Services
(a) The board by rule shall specify those services that constitute attest services. (b) Attest services are required to be performed in accordance with professional...
- Texas Section 901.166 - Authority To Issue Subpoena, Administer Oath, And Receive Evidence
(a) The board may issue a subpoena to compel the attendance of a relevant witness or the production, for inspection and copying, of relevant documents,...
- Texas Section 901.167 - Negotiated Rulemaking And Alternative Dispute Resolution Policy
(a) The board shall develop and implement a policy to encourage the use of: (1) negotiated rulemaking procedures under Chapter 2008, Government Code, for the...
SUBCHAPTER E PUBLIC INTEREST INFORMATION AND COMPLAINT PROCEDURES
- Texas Section 901.168 - Technology Policy
The board shall develop and implement a policy requiring the executive director and board employees to research and propose appropriate technological solutions to improve the...
- Texas Section 901.201 - Public Interest Information
(a) The board shall prepare information of public interest describing the functions of the board and the procedures by which complaints are filed with and...
- Texas Section 901.202 - Complaints
The board by rule shall establish methods by which consumers and service recipients are notified of the name, mailing address, and telephone number of the...
- Texas Section 901.203 - Complaint Information
(a) The board shall maintain a file on each written complaint filed with the board. The file must include: (1) the name of the person...
SUBCHAPTER F CERTIFICATE REQUIREMENTS
- Texas Section 901.204 - Public Participation
(a) The board shall develop and implement policies that provide the public with a reasonable opportunity to appear before the board and to speak on...
- Texas Section 901.251 - Certificate Required
(a) A person who is an individual may not engage in the practice of public accountancy unless the person holds a certificate issued under this...
- Texas Section 901.252 - Eligibility Requirements
To be eligible to receive a certificate, a person must: (1) be of good moral character as determined under Section 901.253; (2) meet the education...
- Texas Section 901.253 - Character Investigation
(a) The board shall ensure that an applicant to take the uniform CPA examination or to receive a certificate is of good moral character as...
- Texas Section 901.254 - Education Requirements
To be eligible to take the uniform CPA examination, an applicant must: (1) hold a baccalaureate or graduate degree, or its equivalent as determined by...
- Texas Section 901.255 - Special Education Requirements For Part-time Student
(a) This section applies only to an applicant to take the uniform CPA examination who: (1) was enrolled in an accounting program on September 1,...
- Texas Section 901.256 - Work Experience Requirements
(a) To be eligible to receive a certificate, a person must complete: (1) at least two years of work experience under the supervision of a...
- Texas Section 901.257 - Oath And Certificate Fee
Before the board issues a certificate to a person, the person must: (1) take an oath, administered by a board member or by another person...
- Texas Section 901.258 - Transfer Of Complete Examination Credit Between States
(a) The board may accept the completion of the uniform CPA examination given by the licensing authority of another state if: (1) the examination was...
- Texas Section 901.259 - Certification Based On Reciprocity
(a) The board shall issue a certificate to a person who holds a certificate or license issued by another state if the person: (1) satisfies...
SUBCHAPTER G UNIFORM CPA EXAMINATION
- Texas Section 901.260 - Certificate Based On Foreign Credentials
(a) The board may issue a certificate to an applicant who holds a substantially equivalent foreign credential if: (1) the foreign jurisdiction that granted the...
- Texas Section 901.301 - Administration; Board Rules
(a) The board shall conduct or contract with another person to conduct uniform CPA examinations administered under this chapter. (b) The board by rule may...
- Texas Section 901.302 - Application Of Intent
(a) The board may establish an application of intent for a person pursuing a certificate. (b) The board shall maintain an application of intent filed...
- Texas Section 901.303 - Filing Fee
The board by rule may set a filing fee in an amount not to exceed $100 to be paid by an applicant at the time...
- Texas Section 901.304 - Examination Fee
(a) For each examination or reexamination, the board by rule shall apportion an amount of the total examination fee among the parts of the examination...
- Texas Section 901.305 - Frequency Of Examination
A uniform CPA examination shall be administered under this chapter as often as necessary but at least once each year. Acts 1999, 76th Leg., ch....
- Texas Section 901.306 - Content And Security Of Examination
(a) The board may use or require the use of all or part of the uniform CPA examination and any related service available from: (1)...
- Texas Section 901.307 - Grading Examination
(a) The board by rule shall: (1) adopt a method for grading the examination; and (2) establish the criteria for passing the examination. (b) Rules...
- Texas Section 901.308 - Examination Results
(a) The board shall send to each examinee the examinee's results not later than the 30th day after the date the board receives the results....
- Texas Section 901.309 - Reexamination
A person who fails all or part of an examination may apply for a subsequent examination, subject to the board's satisfaction that the person meets...
- Texas Section 901.310 - Conditional Examination Credit
(a) The board by rule shall award conditional credit to a person who: (1) passes two or more subjects in a single examination; (2) takes...
- Texas Section 901.311 - Restructure Of Examination
If the uniform CPA examination is restructured, the board by rule shall determine the manner in which credit for a subject is integrated into the...
SUBCHAPTER H FIRM LICENSE REQUIREMENTS
- Texas Section 901.312 - Transfer Of Partial Examination Credit Between States
(a) The board may accept the partial completion of the uniform CPA examination given by the licensing authority of another state if: (1) the examination...
- Texas Section 901.351 - Firm License Required
(a) A firm may not provide attest services or use the title "CPA's," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm"...
- Texas Section 901.352 - Application For Firm License Or Registration
(a) An applicant for a firm license or registration must provide the board with satisfactory evidence of eligibility for a firm license or registration. (b)...
- Texas Section 901.353 - Resident Manager
(a) An office established or maintained in this state by a firm of certified public accountants, a firm of public accountants, or a person described...
- Texas Section 901.354 - Firm License Information And Eligibility
(a) An applicant for initial issuance or renewal of a firm license must show that a majority of the ownership of the firm, in terms...
SUBCHAPTER I LICENSE REQUIREMENTS, ISSUANCE, AND RENEWAL
- Texas Section 901.355 - Registration For Certain Foreign Applicants
(a) The holder of a certificate, license, or degree authorizing the person to practice public accountancy in a foreign country may register with the board...
- Texas Section 901.401 - License Required
(a) An individual who holds a certificate issued under this chapter must also hold a license issued under this chapter. (b) Each office in this...
- Texas Section 901.402 - Eligibility Requirements; General Prohibition
(a) On payment of the required fees, the board shall issue a license to an applicant who: (1) holds a certificate issued under this chapter;...
- Texas Section 901.403 - Application For And Renewal Of License
(a) The board shall specify: (1) the form of the application for a license; (2) the term of a license; and (3) the requirements for...
- Texas Section 901.404 - Notice Of License Expiration
(a) Not later than the 30th day before the expiration date of a person's license, the board shall send written notice of the impending license...
- Texas Section 901.405 - Procedure For Renewal
(a) A person who is otherwise eligible to renew a license may renew an unexpired license by paying the required renewal fee to the board...
- Texas Section 901.408 - Consequence Of Failure To Pay Certain Fees
(a) A person, other than a person described by Section 901.405(f), who fails to pay the license renewal fee and any late fee before the...
- Texas Section 901.409 - Fee Reduction For Retired Or Disabled Persons
The board by rule may establish a reduced fee to issue or renew the license of a person who does not engage in the practice...
SUBCHAPTER J PRACTICE OF PUBLIC ACCOUNTANCY
- Texas Section 901.411 - Continuing Professional Education
(a) A license holder who is an individual shall participate in a program of continuing professional education designed to maintain professional competency. The program must...
- Texas Section 901.451 - Use Of Title Or Abbreviation For "Certified Public Accountant
Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." (a) A person may not assume or use the title or designation " certified...
- Texas Section 901.452 - Use Of Title Or Abbreviation For "Public Accountant
Sec. 901.452. USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT." A person may not assume or use the title or designation "public accountant" or any...
- Texas Section 901.453 - Use Of Other Titles Or Abbreviations
(a) Except as provided by Subsection (b), a person may not assume or use: (1) a title or designation likely to be confused with "certified...
- Texas Section 901.454 - Title Used By Certain Out-of-state Or Foreign Accountants
(a) A person who is an accountant of another state may use the title under which the accountant is generally known in the state from...
- Texas Section 901.455 - Name Requirements And Restrictions
(a) The name or designation assumed or used by a license holder must include: (1) the individual's name, if the license holder is an individual;...
- Texas Section 901.456 - Reports On Financial Statements; Use Of Name Or Signature On Certain Documents
(a) Only a license holder or a person who practices under a privilege under Section 901.461 or 901.462 may issue a report on a financial...
- Texas Section 901.457 - Accountant-client Privilege
(a) A license holder or a partner, member, officer, shareholder, or employee of a license holder may not voluntarily disclose information communicated to the license...
- Texas Section 901.458 - Loss Of Independence
(a) In this section, "direct labor cost" means: (1) the total compensation paid to a person who performs services; and (2) the employer payroll expenses...
- Texas Section 901.459 - Applicability Of Partnership Requirements To Partner
Each partner in a partnership governed by this chapter is subject to the statutory requirements and rules that apply to the partnership. Acts 1999, 76th...
- Texas Section 901.460 - Performing Attest Services
(a) A certificate holder may perform attest services only in a certified public accountancy firm. (b) An individual who is a license holder or practices...
- Texas Section 901.461 - Practice By Certain Out-of-state Firms
(a) A certified public accountancy firm that is licensed and has its primary place of business in another state and is not required to hold...
SUBCHAPTER K PROHIBITED PRACTICES AND DISCIPLINARY PROCEDURES
- Texas Section 901.462 - Practice By Out-of-state Practitioner With Substantially Equivalent Qualifications
(a) An individual who holds a certificate or license as a certified public accountant issued by another state and whose principal place of business is...
- Texas Section 901.501 - Disciplinary Powers Of Board
(a) On a determination that a ground for discipline exists under Section 901.502, after notice and hearing as provided by Section 901.509, the board may:...
- Texas Section 901.502 - Grounds For Disciplinary Action
The board may discipline a person under Section 901.501 for: (1) fraud or deceit in obtaining a certificate, firm license, or license under this chapter;...
- Texas Section 901.503 - Board Action Involving Applicant
(a) On a determination that a ground for discipline exists under Subsection (b), after notice and hearing as provided by Section 901.509, the board may:...
- Texas Section 901.504 - License Revocation Based On Violation Of Chapter
After notice and hearing as provided by Section 901.509, the board: (1) may revoke a license that was issued or renewed in violation of this...
- Texas Section 901.5045 - Emergency Suspension
(a) On determining that a license holder is engaged in or about to engage in an act of fraud or a violation of this chapter...
- Texas Section 901.505 - Procedure Pending Final Conviction Of Certain Offenses
(a) On conviction of a person of an offense under the laws of any state or the United States that is a felony or that...
- Texas Section 901.506 - Voluntary Surrender Of Certificate Or Firm License
(a) Subject to board approval, a person who holds a certificate or firm license issued under this chapter may resign and surrender the certificate or...
- Texas Section 901.507 - Reinstatement
On receipt of a written application, and after notice and hearing, the board may: (1) issue a new certificate to an individual whose certificate was...
- Texas Section 901.508 - Right To Hearing
(a) If the board proposes to take disciplinary action against a person under this subchapter, the person is entitled to a hearing before the board...
- Texas Section 901.509 - Notice Of Hearing
(a) The board shall provide written notice of a hearing under this subchapter to the person who is the subject of the proposed disciplinary action...
- Texas Section 901.510 - Legal Representation At Hearing
The attorney general or an attorney employed by the board shall represent the board at each hearing under this subchapter. Acts 1999, 76th Leg., ch....
SUBCHAPTER L ADMINISTRATIVE PENALTY
- Texas Section 901.511 - Disciplinary Action For Act Committed In Another State
(a) A license holder of this state who offers to perform or performs professional accounting services or who uses the license holder's title as a...
- Texas Section 901.551 - Imposition Of Administrative Penalty
The board may impose an administrative penalty on a person regulated under this chapter who violates this chapter or a rule or order adopted under...
- Texas Section 901.552 - Amount Of Penalty
(a) The amount of an administrative penalty may not exceed $100,000 for each violation. (b) In determining the amount of the penalty, the board shall...
- Texas Section 901.553 - Report And Notice Of Violation And Penalty
(a) If, after examination of a possible violation and the facts relating to that violation, the board determines that a violation has occurred, the board...
- Texas Section 901.554 - Penalty To Be Paid Or Hearing Requested
(a) Not later than the 20th day after the date the person receives the report, the person may: (1) make a written request for a...
- Texas Section 901.555 - Hearing
(a) If the person requests a hearing, the board shall conduct a hearing in the manner provided for a contested case hearing under Chapter 2001,...
- Texas Section 901.556 - Options Following Decision: Pay Or Appeal
(a) Not later than the 30th day after the date the board's order becomes final as provided by Section 2001.144, Government Code, the person shall:...
- Texas Section 901.557 - Collection Of Penalty
If the person does not pay the administrative penalty and the enforcement of the penalty is not stayed, the board may refer the matter to...
SUBCHAPTER M OTHER PENALTIES AND ENFORCEMENT PROVISIONS
- Texas Section 901.558 - Remittance Of Penalty And Interest
(a) If after judicial review, the administrative penalty is reduced or is not upheld by the court, the board shall: (1) remit the appropriate amount,...
- Texas Section 901.601 - Cease And Desist Order
(a) If it appears to the board that a person is engaging in an act or practice that constitutes the practice of public accountancy without...
- Texas Section 901.6015 - Restitution
(a) The board may order a license holder to pay restitution under Section 901.501(a)(10) to a person harmed by the license holder's: (1) violation of...
- Texas Section 901.602 - Criminal Penalty
(a) A person commits an offense if the person violates this chapter. Each violation is a separate offense. (b) Except as otherwise provided by this...
- Texas Section 901.603 - Intervention In Action
Subject to approval by the board, a license holder or a professional organization of certified public accountants may intervene in an action by the board...
- Texas Section 901.604 - Single Act As Evidence Of Practice
In an action brought under this chapter, evidence of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order,...
- Texas Section 901.605 - Appointment Of Secretary Of State As Agent
A person who is not a resident of this state and who applies for a certificate or firm license is considered to have appointed the...
SUBCHAPTER N SCHOLARSHIPS FOR FIFTH-YEAR ACCOUNTING STUDENTS
- Texas Section 901.606 - Immunity From Liability
(a) A person acting in good faith who voluntarily reports or assists in the investigation of a report of an alleged violation of this chapter...
- Texas Section 901.651 - Definition
In this subchapter, "fifth-year accounting student" means a student enrolled in the additional hours of study required by Section 901.254. Transferred from Education Code, Subchapter...
- Texas Section 901.652 - Public Purpose
The scholarships required by this subchapter serve a public purpose of the state as described by Section 901.155. Transferred from Education Code, Subchapter N, Chapter...
- Texas Section 901.653 - Scholarships
The board shall establish and administer, using funds collected and appropriated for that purpose and in accordance with this subchapter and board rules, scholarships for...
- Texas Section 901.654 - Factors
(a) Scholarships shall be established and administered in a manner that the board determines best serves the public purpose of the scholarships. (b) In determining...
- Texas Section 901.655 - Rules
(a) The board shall adopt rules as necessary for the administration of this subchapter. (b) The board shall adopt rules relating to the establishment of...
- Texas Section 901.656 - Scholarship Regulations
(a) The board, in consultation with the advisory committee appointed under Section 901.657, shall determine the maximum amount of any scholarship awarded under this subchapter....
- Texas Section 901.657 - Advisory Committee
(a) The board shall appoint an eight-member advisory committee to advise the board concerning scholarships provided under this subchapter. The advisory committee consists of: (1)...
- Texas Section 901.658 - Funding
The board may: (1) use without appropriation, in accordance with this subchapter and Section 901.155, any money from the trust fund established under Section 901.155;...
- Texas Section 901.659 - Minority And Disadvantaged Student Internships
(a) The board shall adopt rules to encourage internships for minority and disadvantaged students and certified public accountant examination candidates who notify the board not...
- Texas Section 901.660 - Report On Accountant Scholarship Program
(a) Before January 15 of each odd-numbered year, the board shall report to the legislature concerning the scholarship program for fifth-year accounting students administered by...