CHAPTER 901. ACCOUNTANTS
OCCUPATIONS CODE
TITLE 5. REGULATION OF FINANCIAL AND LEGAL SERVICES
SUBTITLE A. FINANCIAL SERVICES
CHAPTER 901. ACCOUNTANTS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 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 Public Accountancy Act of 1991 means this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 auditing standards adopted by
the American Institute of Certified Public Accountants or another
national accountancy organization recognized by the board;
(B) an engagement required by the board to be performed in
accordance with standards for accounting and review services
adopted by the American Institute of Certified Public Accountants
or another national accountancy organization recognized by the
board;
(C) an engagement required by the board to be performed in
accordance with standards for attestation engagements adopted by
the American Institute of Certified Public Accountants or another
national accountancy organization recognized by the board; or
(D) any other assurance service required by the board to be
performed in accordance with professional standards adopted by
the American Institute of Certified Public Accountants or another
national accountancy organization recognized by the board.
(2) "Board" means the Texas State Board of Public Accountancy.
(3) "Certificate" means a certificate issued to a certified
public accountant.
(4) "Certified public accountant" means a person who holds a
certificate issued under this chapter or who practices in this
state under Section 901.462.
(5) "Certified public accountancy firm" means a person who holds
a firm license or a firm that practices in this state under
Section 901.461.
(6) "Client" means a person who enters into an agreement with a
license holder or a license holder's employer to receive a
professional accounting service.
(7) "Corporation" means a corporation authorized by a statute
applicable to this state or by an equivalent law of another state
or a foreign country, including a professional public accounting
corporation organized under The Texas Professional Corporation
Act (Article 1528e, Vernon's Texas Civil Statutes).
(8) "Firm" means a sole proprietorship, partnership,
corporation, limited liability company, or other business entity
engaged in the practice of public accountancy.
(9) "Firm license" means a license issued under Subchapter H.
(10) "License" means a license issued under Subchapter I.
(11) "Peer review" means the study, appraisal, or review of the
professional accounting work of a public accountancy firm that
performs attest services by a certificate holder who is not
affiliated with the firm.
(12) "Professional accounting services" or "professional
accounting work" means services or work that requires the
specialized knowledge or skills associated with certified public
accountants, including:
(A) issuing reports on financial statements;
(B) providing management or financial advisory or consulting
services;
(C) preparing tax returns; and
(D) providing advice in tax matters.
(13) "Public accountant" means a person authorized to practice
public accountancy under the Public Accountancy Act of 1945
(Article 41a, Vernon's Texas Civil Statutes).
(b) The board by rule may define "financial statement" to comply
with the standards adopted by generally recognized bodies
responsible for setting accounting standards.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 1, eff. Sept. 1,
2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
315, Sec. 1, eff. September 1, 2007.
Sec. 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 assurance prepared in accordance with standards for accounting
and review services adopted by the American Institute of
Certified Public Accountants or another national accountancy
organization recognized by the board, that:
(1) states or implies assurance as to the reliability of the
financial statement; and
(2) includes or is accompanied by a statement or implication
that the person issuing the opinion, report, or other document
has special knowledge or competence in accounting or auditing.
(b) A statement or implication of assurance as to the
reliability of a financial statement or as to the special
knowledge or competence of the person issuing the opinion,
report, or other document includes any form of language that is
conventionally understood to constitute such a statement or
implication.
(c) A statement or implication of special knowledge or
competence in accounting or auditing may arise from:
(1) the use by the issuer of the opinion, report, or other
document of a name or title indicating that the person is an
accountant or auditor; or
(2) the language of the opinion, report, or other document
itself.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 2, eff. Sept. 1,
2001.
Sec. 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 this chapter of a service that
involves the use of accounting, attesting, or auditing skills;
(2) the performance or offer of performance for a client or
potential client by a person who represents to the public that
the person is certified, licensed, or registered under this
chapter of a service that involves the use of accounting,
attesting, or auditing skills;
(3) the performance of activities of a person or practice unit
licensed under this chapter in:
(A) preparing or reporting on a financial statement or report
that is to be used by an investor, the management of an
organization, a third party, or a financial institution, unless
the report is prepared for internal use only; or
(B) preparing a tax return that is filed with a taxing
authority; or
(4) the supervision of an activity described by Subdivision (3).
(b) For purposes of this section, a service that involves the
use of accounting, attesting, or auditing skills includes:
(1) issuing a report on or preparing a financial statement;
(2) providing management or financial advisory or consulting
services; and
(3) preparing a tax return or advising or consulting on a tax
matter.
(c) For purposes of this section, a person represents to the
public that the person is certified, licensed, or registered
under this chapter if the person makes an oral or written
representation that the person is certified, licensed, or
registered. A written representation includes a representation
communicated by office sign, business card, letterhead, or
advertisement. A representation does not include:
(1) the display of an original certificate or registration
unless a license is also displayed;
(2) a representation made by a faculty member of an educational
institution solely in connection with the duties of the person as
a faculty member; or
(3) a representation in a book, article, or other publication,
or a representation made in connection with the promotion of the
publication, unless the representation includes an offer to
perform a service or to sell a product other than the
publication.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 3, eff. Sept. 1,
2001.
Sec. 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 or of a county, municipality, or
other political subdivision, including a county auditor;
(B) an officer of a federal department or agency; or
(C) an assistant, deputy, or employee of a person described by
Paragraph (A) or (B);
(2) prohibit a person who is not a certified public accountant
or public accountant from serving as an employee of:
(A) a certified public accountant or public accountant licensed
by the board; or
(B) a firm composed of certified public accountants or public
accountants licensed by the board;
(3) prohibit a person licensed by the federal government as an
enrolled agent from performing an act or using a designation
authorized by federal law;
(4) prohibit an attorney or firm of attorneys from preparing or
presenting records or documents customarily prepared by an
attorney or firm of attorneys in connection with the attorney's
or firm's professional work in the practice of law; or
(5) prohibit an employee, officer, or director of a financial
institution, as defined by Section 201.101, Finance Code, from
preparing or presenting records or documents when lawfully acting
within the scope of the activities of the institution.
(b) A person who serves as an employee as described by
Subsection (a)(2) may not issue an accounting or financial
statement over the employee's name.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 4, eff. Sept. 1,
2001.
Sec. 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 broad range of financial,
advisory, and attest services, including:
(1) issuing a report on a financial statement;
(2) preparing a tax return;
(3) providing advice in a tax matter;
(4) providing management or financial advisory or consulting
services;
(5) recommending the sale of a product if the recommendation
requires or implies accounting or auditing skill; and
(6) providing litigation support services.
(b) The attest service is part of the practice of public
accountancy. That service provides assurance to the public,
especially the public markets, that the management of commercial
entities has reasonably described the financial status of those
entities. That assurance contributes to the strength of the
economy and public markets of this state and to the soundness and
reliability of the financial system. The strength of the
financial system in this state is supported by the competence,
integrity, and expertise of the persons who attest to financial
statements in this state.
(c) Notwithstanding Subsection (b), the public relies on the
competence and integrity of certified public accountants in all
of its dealings with certified public accountants and not merely
in connection with their performance of the attest service.
(d) The terms "accountant" and "auditor," and derivations,
combinations, and abbreviations of those terms, have an
implication of competence in the profession of public accountancy
on which the public relies in personal, business, and public
activities and enterprises.
(e) The policy of this state and the purpose of this chapter
are to provide that:
(1) the admission of persons to the practice of public
accountancy require education and experience commensurate with
the requirements of the profession;
(2) a person who represents that the person practices public
accountancy be qualified to do so;
(3) a person licensed as a certified public accountant:
(A) maintain high standards of professional competence,
integrity, and learning; and
(B) demonstrate competence and integrity in all dealings with
the public that rely on or imply the special skills of a
certified public accountant and not merely in connection with the
performance of the attest service;
(4) areas of specialized practice require special training; and
(5) the activities and competitive practices of persons
practicing public accountancy be regulated to be free of
commercial exploitation to provide the public with a high level
of professional competence at reasonable fees by independent,
qualified persons.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 5, eff. Sept. 1,
2001.
Sec. 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 chapter, the board is abolished and this chapter expires
September 1, 2015.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 1, eff. Sept. 1,
2003.
SUBCHAPTER B. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Sec. 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 follows:
(1) 10 certified public accountant members, at least eight of
whom are, on the date of appointment:
(A) a sole practitioner; or
(B) an owner or employee of a certified public accountancy firm;
and
(2) five public members who are not:
(A) licensed under this chapter; or
(B) financially involved in an organization subject to board
regulation.
(b) Each member of the board must be a United States citizen.
(c) Appointments to the board shall be made without regard to
the race, color, disability, sex, religion, age, or national
origin of the appointee.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 6, eff. Sept. 1,
2001.
Sec. 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, or licensed by an occupational
regulatory agency in the field of public accountancy;
(2) is employed by or participates in the management of a
business entity or other organization regulated by the board or
receiving funds from the board;
(3) owns or controls, directly or indirectly, more than a 10
percent interest in a business entity or other organization
regulated by the board or receiving funds from the board; or
(4) uses or receives a substantial amount of tangible goods,
services, or funds from the board, other than compensation or
reimbursement authorized by law for board membership, attendance,
or expenses.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 assist its
members and its industry or profession in dealing with mutual
business or professional problems and in promoting their common
interest.
(b) A person may not be a member of the board and may not be a
board employee employed in a "bona fide executive,
administrative, or professional capacity," as that phrase is used
for purposes of establishing an exemption to the overtime
provisions of the federal Fair Labor Standards Act of 1938 (29
U.S.C. Section 201 et seq.), and its subsequent amendments, if:
(1) the person is acting in the capacity of an officer,
executive board or executive committee member, employee, or paid
consultant of a Texas trade association in the field of public
accountancy; or
(2) the person's spouse is acting in the capacity of an officer,
executive board or executive committee member, manager, or paid
consultant of a Texas trade association in the field of public
accountancy.
(c) A person may not be a member of the board or act as the
general counsel to the board if the person is required to
register as a lobbyist under Chapter 305, Government Code,
because of the person's activities for compensation on behalf of
a profession related to the operation of the board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 2, eff. Sept. 1,
2003.
Sec. 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 reappointment until the second
anniversary of the expiration date of the member's most recent
term.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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
governor.
(b) The board shall annually elect from its members an assistant
presiding officer, secretary, treasurer, and other officers the
board considers necessary to serve with the presiding officer on
the executive committee.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 required by Section 901.051;
(2) does not maintain during service on the board the
qualifications required by Section 901.051;
(3) is ineligible for membership under Section 901.052 or
901.053;
(4) cannot, because of illness or disability, discharge the
member's duties for a substantial part of the member's term; or
(5) is absent from more than half of the regularly scheduled
board meetings that the member is eligible to attend during a
calendar year without an excuse approved by a majority vote of
the board.
(b) The validity of an action of the board is not affected by
the fact that it is taken when a ground for removal of a board
member exists.
(c) If the executive director has knowledge that a potential
ground for removal exists, the executive director shall notify
the presiding officer of the board of the potential ground. The
presiding officer shall then notify the governor and the attorney
general that a potential ground for removal exists. If the
potential ground for removal involves the presiding officer, the
executive director shall notify the next highest ranking officer
of the board, who shall then notify the governor and the attorney
general that a potential ground for removal exists.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 3, eff. Sept. 1,
2003.
Sec. 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 necessary expenses incurred in
performing board functions.
(b) The board by rule may determine the activities that
constitute board business.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 a member in attendance at a meeting
of the board until the person completes a training program that
complies with this section.
(b) The training program must provide the person with
information regarding:
(1) this chapter;
(2) the programs operated by the board;
(3) the role and functions of the board;
(4) the rules of the board, with an emphasis on the rules that
relate to disciplinary and investigatory authority;
(5) the current budget for the board;
(6) the results of the most recent formal audit of the board;
(7) the requirements of:
(A) the open meetings law, Chapter 551, Government Code;
(B) the public information law, Chapter 552, Government Code;
(C) the administrative procedure law, Chapter 2001, Government
Code; and
(D) other laws relating to public officials, including
conflict-of-interest laws; and
(8) any applicable ethics policies adopted by the board or the
Texas Ethics Commission.
(c) A person appointed to the board is entitled to
reimbursement, as provided by the General Appropriations Act, for
the travel expenses incurred in attending the training program
regardless of whether the attendance at the program occurs before
or after the person qualifies for office.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 4, eff. Sept. 1,
2003.
SUBCHAPTER C. EXECUTIVE DIRECTOR AND OTHER BOARD PERSONNEL
Sec. 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 duties.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 the staff of the
board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 5, eff. Sept. 1,
2003.
Sec. 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;
and
(2) responsibilities under applicable laws relating to standards
of conduct for state officers or employees.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 level
positions concurrently with any public posting.
(b) The executive director or the executive director's designee
shall develop a system of annual performance evaluations. All
merit pay for board employees must be based on the system
established under this subsection.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 to ensure that all
personnel decisions are made without regard to race, color,
disability, sex, religion, age, or national origin.
(b) The policy statement must include:
(1) personnel policies, including policies relating to
recruitment, evaluation, selection, training, and promotion of
personnel, that show the intent of the board to avoid the
unlawful employment practices described by Chapter 21, Labor
Code; and
(2) an analysis of the extent to which the composition of the
board's personnel is in accordance with federal and state law and
a description of reasonable methods to achieve compliance with
federal and state law.
(c) The policy statement must:
(1) be updated annually;
(2) be reviewed by the Commission on Human Rights for compliance
with Subsection (b)(1); and
(3) be filed with the governor's office.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 6, eff. Sept. 1,
2003.
SUBCHAPTER D. BOARD POWERS AND DUTIES
Sec. 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 record of each proceeding conducted before or action
taken by the board; and
(4) keep an official seal.
(b) On its own motion or on the complaint of any person, the
board may initiate:
(1) proceedings to determine the eligibility of a person for
examination, certification, registration, or licensing under this
chapter; or
(2) disciplinary proceedings under Subchapter K.
(c) The board may solicit, contract for, and accept money and
other assistance from any source to administer this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 committee who is not a member of the
board may not receive compensation for service on the committee.
The member may receive reimbursement for actual and necessary
expenses incurred in performing committee functions as provided
by Section 2110.004, Government Code.
(c) A member of an advisory committee serves at the will of the
board.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 assist the board in
establishing policies, drafting rules, setting budgets,
representing the board, and performing other oversight duties
necessary to administer this chapter. The board's working
committees shall assist the board in carrying out the board's
functions, including reviewing enforcement cases and other
licensing matters. In establishing committees, the board shall
maintain the distinction between the types of committees
authorized by this section.
(b) A person may not serve on a policy-making committee unless
the person is a board member. A working committee may consist of
members who are members of the board and members who are not
board members. A member of a working committee who is not a board
member may participate as a full voting member of the committee.
(c) A person may not be a non-board member of a committee if:
(1) the person is acting in the capacity of an officer,
executive board or executive committee member, employee, or paid
consultant of a Texas trade association in the field of public
accountancy;
(2) the person's spouse is acting in the capacity of an officer,
executive board or executive committee member, manager, or paid
consultant of a Texas trade association in the field of public
accountancy; or
(3) the person is required to register as a lobbyist under
Chapter 305, Government Code, because of the person's activities
for compensation on behalf of a profession related to the
operation of the board.
(d) For purposes of Subsection (c), "Texas trade association"
has the meaning assigned by Section 901.053.
(e) A committee member who is not a member of the board is
subject to the same financial disclosure requirements that apply
to a member of the board, except that the financial disclosures
shall be maintained by the executive director.
(f) A committee member who is not a member of the board may not
serve on the committee if the member:
(1) violates Subsection (c);
(2) cannot, because of illness or disability, discharge the
member's duties for a substantial time;
(3) is absent from more than half of the regularly scheduled
meetings of the committee that the member is eligible to attend
during a calendar year unless the absence is excused by a
majority vote of the committee; or
(4) does not comply with Subsection (e).
(g) The board shall adopt rules that provide that a committee
member shall refrain from participating in the discussion of and
may not vote on an issue before a committee in which the member
has a personal or financial interest. A committee member who is
not permitted to vote on a matter described by this subsection
shall state at the time of the vote the reason why the member is
not voting on the matter.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 8, eff. Sept. 1,
2003.
Sec. 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 least one public member of the board.
(b) An enforcement committee shall consider and make
recommendations to the board on matters relating to the
enforcement of this chapter and board rules.
(c) The board may adopt rules necessary for the performance of
each enforcement committee's duties.
(d) In appointing the members of an enforcement committee, the
board must determine whether a prospective committee member who
is a license holder under this chapter has been the subject of
any disciplinary action under this chapter. A license holder who
has been found in violation of this chapter may not serve on an
enforcement committee.
(e) A board member who serves on an enforcement committee that
participates in the investigation of a specific complaint may not
participate in any subsequent disciplinary proceeding of the
board that pertains to the complaint and may not vote on the
final disposition of the case. The board shall adopt rules
necessary to implement the requirements of this subsection.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 9, eff. Sept. 1,
2003.
Sec. 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 a license under this chapter in an amount
not to exceed $250.
(b) The board may increase the fee for the issuance or renewal
of a license as necessary to cover the costs of enforcing this
chapter.
(c) The board may not waive the collection of any fee or penalty
provided by this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
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 is the amount of the fee set by the board
under Section 901.154 together with the fee increase imposed
under Section 901.406 and an additional $10 annual fee to be
deposited to the credit of the scholarship trust fund for
fifth-year accounting students.
(b) The scholarship trust fund for fifth-year accounting
students is held by the board outside the state treasury and may
be used only to:
(1) provide scholarships under Subchapter N to accounting
students in the fifth year of a program designed to qualify each
student to apply for certification as a certified public
accountant; and
(2) pay administrative costs under Subsection (c).
(c) The administrative costs incurred to collect the fee imposed
under Subsection (a) and to disburse the money may not exceed 10
percent of the total money collected.
(d) Notwithstanding Section 404.071, Government Code, interest
earned on amounts in the scholarship trust fund for fifth-year
accounting students shall be credited to that fund.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
119, Sec. 1, eff. September 1, 2009.
Sec. 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; and
(2) ensure that the conduct and competitive practices of license
holders serve the purposes of this chapter and the best interest
of the public.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 misdemeanor offenses for which a conviction would
constitute grounds for the board to take action under Section
53.021. With regard to a misdemeanor conviction in another state,
the board shall develop a process for determining whether the
conviction is for an offense listed in the rules required by this
subsection.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 10, eff. Sept. 1,
2003.
Sec. 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 other bodies that regulate or issue authoritative
pronouncements in the field of public accountancy.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 does not engage in a competitive practice
that:
(1) impairs the independence or quality of a service provided
by a license holder;
(2) impairs or restricts the public's opportunity to obtain
professional accounting services of high quality at a reasonable
price; or
(3) unreasonably restricts competition among license holders.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 7, eff. Sept. 1,
2001.
Sec. 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 public accountancy firm in which the
license holder is a member, in lieu of the license holder, to the
extent necessary to comply with any applicable standards adopted
by generally recognized bodies responsible for setting accounting
standards. Peer review must include a verification that each
individual in a certified public accountancy firm who is
responsible for supervising attest services and who signs or
authorizes another person to sign an accountant's reports on
financial statements on behalf of the firm meets the competency
requirements of the professional standards that apply to those
services.
(b) The board by rule shall establish a fee in an amount not to
exceed $200 to be paid by a certified public accountancy firm, or
by a license holder who is not a member of a certified public
accountancy firm, for each peer review required by the board
under this section.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 7, eff. Sept. 1,
2001.
Sec. 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 third party regarding a license
applicant or current or former license holder for inspection by
the applicant or license holder during normal business hours.
(b) A license applicant or current or former license holder may
authorize the board in writing to make available for inspection
by a designated person or by the public any information gathered
or received by the board from a third party regarding the
applicant or license holder.
(c) Except on written authorization as provided by Subsection
(b), the following information gathered or received by the board
is confidential and not subject to disclosure under Chapter 552,
Government Code:
(1) information regarding the qualifications of an applicant or
license holder to be certified as a certified public accountant;
(2) information regarding the qualifications of an applicant or
firm license holder to be issued a firm license as a certified
public accountancy firm; and
(3) information regarding a disciplinary action under Subchapter
K against a license holder or an applicant to take the uniform
CPA examination, before a public hearing on the matter.
(d) A final order of the board relating to a disciplinary action
against a license holder, including a reprimand, that results
from an informal proceeding or a formal public hearing is subject
to disclosure to the public and is available on request.
(e) The board may disclose information that is confidential
under this section to another governmental, regulatory, or law
enforcement agency engaged in an enforcement action. The board by
rule shall adopt guidelines to assist the board in exercising its
authority to share information under this subsection. Subsections
(a) and (c) do not apply to information disclosed under this
subsection.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 8, eff. Sept. 1,
2001; Acts 2003, 78th Leg., ch. 525, Sec. 11, eff. Sept. 1, 2003.
Sec. 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) subject to discovery, subpoena, or other means of legal
compulsion for release to a person other than the board; or
(2) admissible as evidence in a judicial or administrative
proceeding other than a board hearing.
(b) The privilege provided by Subsection (a) does not apply to
information involved in a dispute between a reviewer and the
person, including an entity, who is the subject of the review.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 9, eff. Sept. 1,
2001.
Sec. 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
disclosure made to the board in connection with a complaint filed
with the board.
(b) The board and each board member is immune from liability to
a person for damages incident to:
(1) the board's investigation of the person; or
(2) any complaint, charge, or proceeding that results from the
investigation.
(c) The state shall hold each board member, employee or agent of
the board, and volunteer member of a constructive enforcement
committee of the board harmless from any cost, damage, or
attorney's fees arising from a claim or suit against that person
for an action taken by the person in good faith in the discharge
of the board's responsibilities.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 10, eff. Sept. 1,
2001.
Sec. 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 firm license.
(b) At the time the board files an annual report under Section
901.164, the board shall also report a statistical analysis of
the disciplinary actions taken by the board during the preceding
year. The report must contain a statistical analysis of:
(1) the number of complaints received;
(2) the number of complaints resolved and the manner in which
they were resolved;
(3) a categorization of complaints received and the number of
complaints in each category;
(4) the average length of time required to resolve a complaint
for each category of complaints; and
(5) other information the board determines necessary.
(c) If the board does not receive any complaint in a category
during a reporting period, the board shall report that a
complaint was not received in that category.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 11, eff. Sept. 1,
2001.
Sec. 901.164. ANNUAL FISCAL REPORT. (a) The board shall file
annually with the governor and the presiding officer of each
house of the legislature a complete and detailed report
accounting for all funds received and disbursed by the board
during the preceding calendar year.
(b) The report must be in the form and reported in the time
provided by the General Appropriations Act.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 standards. The board may adopt by reference the
standards developed for general application by the American
Institute of Certified Public Accountants or another nationally
recognized accountancy organization.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 12, eff. Sept. 1,
2001.
Sec. 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, records, and other
evidence, maintained by electronic or other means, that is in
this state.
(b) The board may administer oaths and take testimony and other
evidence regarding any matter under the board's jurisdiction.
(c) If a person fails to comply with a subpoena, the board,
acting through the attorney general, may file suit to enforce the
subpoena in a district court in Travis County or in a county in
which a hearing conducted by the board may be held.
(d) On finding that good cause exists for issuing the subpoena,
the court shall order the person to comply with the subpoena. The
court may punish a person who fails to obey the court order.
(e) The board shall pay a reasonable fee for photocopies
subpoenaed under this section in an amount not to exceed the
amount the board may charge for copies of its own records.
(f) The reimbursement of the expenses of a witness whose
attendance is compelled under this section is governed by Section
2001.103, Government Code.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 12, eff. Sept. 1,
2003.
Sec. 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 adoption of board rules; and
(2) appropriate alternative dispute resolution procedures under
Chapter 2009, Government Code, to assist in the resolution of
internal and external disputes under the board's jurisdiction.
(b) The board's procedures relating to alternative dispute
resolution must conform, to the extent possible, to any model
guidelines issued by the State Office of Administrative Hearings
for the use of alternative dispute resolution by state agencies.
(c) The board shall designate a trained person to:
(1) coordinate the implementation of the policy adopted under
Subsection (a);
(2) serve as a resource for any training necessary for
implementation of the negotiated rulemaking or alternative
dispute resolution procedures; and
(3) collect data on the effectiveness of the procedures
implemented by the board.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 13, eff. Sept. 1,
2003.
Sec. 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 board's ability to perform its
functions. The technological solutions must:
(1) ensure that the public is able to easily find information
about the board on the Internet;
(2) ensure that persons who want to use the board's services are
able to:
(A) interact with the board through the Internet; and
(B) access any service that can be provided effectively through
the Internet; and
(3) be cost-effective and developed through the board's planning
processes.
Added by Acts 2003, 78th Leg., ch. 525, Sec. 14, eff. Sept. 1,
2003.
SUBCHAPTER E. PUBLIC INTEREST INFORMATION AND COMPLAINT
PROCEDURES
Sec. 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 resolved by the board.
(b) The board shall make the information available to the public
and appropriate state agencies.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 board for
the purpose of directing a complaint to the board. The board may
require that notice:
(1) on each registration form, application, or written contract
for services of a person regulated under this chapter; or
(2) in a bill for service provided by a person regulated under
this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 who filed the complaint;
(2) the date the complaint is received by the board;
(3) the subject matter of the complaint;
(4) the name of each person contacted in relation to the
complaint;
(5) a summary of the results of the review or investigation of
the complaint; and
(6) an explanation of the reason the file was closed, if the
board closed the file without taking action other than to
investigate the complaint.
(b) The board shall provide to the person filing the complaint
and to each person who is a subject of the complaint a copy of
the board's policies and procedures relating to complaint
investigation and resolution.
(c) The board, at least quarterly until final disposition of the
complaint, shall notify the person filing the complaint and each
person who is a subject of the complaint of the status of the
investigation unless the notice would jeopardize an undercover
investigation.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 525, Sec. 15, eff. Sept. 1,
2003.
Sec. 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
any issue under the board's jurisdiction.
(b) The board shall prepare and maintain a written plan that
describes how a person who does not speak English or who has a
physical, mental, or developmental disability may be provided
reasonable access to the board's programs.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
SUBCHAPTER F. CERTIFICATE REQUIREMENTS
Sec. 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 chapter
or practices in this state under a privilege under Section
901.462.
(b) The board shall issue a certificate to a person who meets
the applicable requirements of this chapter.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
315, Sec. 2, eff. September 1, 2007.
Sec. 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 requirements established under Section
901.254 or 901.255;
(3) pass the uniform CPA examination;
(4) meet the work experience requirements established under
Section 901.256; and
(5) pass an examination on the rules of professional conduct as
determined by board rule.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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
demonstrated by a lack of history of dishonest or felonious acts.
(b) The board by rule may adopt a system to investigate an
applicant's background.
(c) The board may obtain criminal history record information
maintained by a law enforcement agency, including the Department
of Public Safety and the Federal Bureau of Investigation
identification division, to investigate the qualifications of an
individual who applies to take the uniform CPA examination or to
be certified or issued a firm license under this chapter.
(d) The board may require the applicant to submit a complete set
of fingerprints. If an applicant does not provide a complete set
of fingerprints on request of the board, the board may:
(1) deny the applicant's application to take the uniform CPA
examination; or
(2) refuse to issue a certificate to the applicant.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 13, eff. Sept. 1,
2001.
Sec. 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 board rule, conferred by a board-recognized
institution of higher education; and
(2) complete at least 150 semester hours or quarter-hour
equivalents in board-recognized courses, including an accounting
concentration or equivalent courses as determined by board rule.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 14, eff. Sept. 1,
2001.
Sec. 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, 1994;
(2) notified the board not later than September 1, 1997, of the
applicant's intent to take the examination;
(3) is enrolled in fewer than 12 semester hours in each semester
that the applicant attends a college or university; and
(4) completes the accounting program not later than September 1,
2002.
(b) To be eligible to take the uniform CPA examination, an
applicant subject to this section must:
(1) hold a baccalaureate or graduate degree, or its equivalent
as determined by board rule, conferred by a board-recognized
institution of higher education; and
(2) complete at least:
(A) 30 semester hours or quarter-hour equivalents in
board-recognized accounting courses, as defined by board rule;
and
(B) 20 semester hours or quarter-hour equivalents in
board-recognized accounting-related courses in other areas of
business administration.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 certified public accountant; or
(2) at least one year of work experience acceptable to the
board, including experience providing a service or advice
involving accounting, attest services, management or financial
advisory or consulting services, tax services, or other services
the board considers appropriate for an accountant, if the person:
(A) has completed at least 150 semester hours of college
credits; or
(B) holds a graduate degree.
(b) The board by rule shall define the work experience that is
acceptable for purposes of this section.
(c) The board is the final authority regarding work experience.
The board may not consider a petition from another entity in
resolving a dispute under this section.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 15, eff. Sept. 1,
2001.
Sec. 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 authorized to administer oaths, to support:
(A) the constitution and laws of this state and the United
States; and
(B) the board's rules; and
(2) pay a fee for the certificate in an amount set by board rule
not to exceed $50.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 prepared and graded by the American
Institute of Certified Public Accountants or, if doing so would
result in a greater degree of reciprocity with the examination
results of other states, the National Association of State Boards
of Accountancy; and
(2) the applicant met the requirements in effect in this state
at the time the credit was earned.
(b) The board may transfer to the licensing authority of another
state active credits earned as a result of completing the uniform
CPA examination in this state.
(c) The board by rule shall establish:
(1) a fee in an amount not to exceed $100 to receive credits
from another licensing authority; and
(2) a fee in an amount not to exceed $50 to transfer credits to
another licensing authority.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 at least one of the following:
(A) holds a certificate or license as a certified public
accountant from a state that the National Association of State
Boards of Accountancy's National Qualification Appraisal Service
has verified as having education, examination, and experience
requirements for certification or licensure that are comparable
to or exceed the requirements for licensure as a certified public
accountant of The American Institute of Certified Public
Accountants/National Association of State Boards of Accountancy
Uniform Accountancy Act and the board determines that the
licensure requirements of that Act are comparable to or exceed
the licensure requirements of this chapter;
(B) obtains from the National Association of State Boards of
Accountancy'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 certified public accountant of
The American Institute of Certified Public Accountants/National
Association of State Boards of Accountancy Uniform Accountancy
Act and the board determines that the licensure requirements of
that Act are comparable to or exceed the licensure requirements
of this chapter;
(C) meets the requirements for issuance of a certificate in this
state other than the requirement providing the grades necessary
to pass the uniform CPA examination;
(D) met the requirements in effect for issuance of a
certificate in this state on the date the person was issued a
certificate by the other state; or
(E) has completed at least four years of experience practicing
public accountancy, if the experience:
(i) occurred after the person passed the uniform CPA examination
and within the 10 years preceding the date of application; and
(ii) satisfies requirements established by board rule; and
(2) has met the continuing professional education requirements
that apply to a license holder under this chapter for the
three-year period preceding the date of application.
(b) The board shall issue a certificate by reciprocity to the
extent required by a United States treaty.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 16, eff. Sept. 1,
2001.
Sec. 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 credential has an
analogous provision allowing a person who holds a certificate
issued by this state to obtain that foreign jurisdiction's
comparable credential;
(2) the foreign credential:
(A) entitles the holder to issue reports on financial
statements;
(B) was issued by a foreign jurisdiction that regulates the
practice of public accountancy on the basis of education,
examination, and experience requirements established by the
jurisdiction; and
(C) has not expired or been revoked, suspended, limited, or
probated; and
(3) the applicant:
(A) received the credential based on education and examination
requirements that are comparable to or exceed those in effect in
this state on the date that the foreign credential was granted;
(B) satisfied one of the following:
(i) completed an experience requirement in the jurisdiction that
granted the foreign credential that is comparable to or exceeds
the experience requirements established under this chapter;
(ii) completed at least four years of professional accounting
experience in this state; or
(iii) within the 10 years preceding the date of the application,
has met equivalent requirements prescribed by board rule;
(C) passed a uniform qualifying examination acceptable to the
board covering national standards; and
(D) passed an examination acceptable to the board covering the
laws, rules, and code of ethical conduct in effect in this state.
(b) An applicant for a certificate under Subsection (a) must
list in the application each jurisdiction, foreign and domestic,
in which the applicant has applied for or holds a credential to
practice public accountancy. Each holder of a certificate issued
under Subsection (a) shall notify the board in writing of the
issuance, denial, revocation, suspension, limitation, or
probation of a credential or the commencement of a disciplinary
or enforcement action by any jurisdiction not later than the 30th
day after the effective date of that action.
(c) The board's determination of whether a foreign credential is
substantially equivalent to a certificate issued under this
chapter is not subject to judicial review.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 17, eff. Sept. 1,
2001.
SUBCHAPTER G. UNIFORM CPA EXAMINATION
Sec. 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 establish the:
(1) manner in which a person may apply for the examination;
(2) time, date, and place for the examination;
(3) manner in which the examination is conducted; and
(4) manner in which a person's examination score is reported to
the person.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by Acts 2001, 77th Leg., ch. 381, Sec. 1, eff. Sept. 1,
2001; Acts 2001, 77th Leg., ch. 1497, Sec. 18, eff. Sept. 1,
2001; Acts 2003, 78th Leg., ch. 1276, Sec. 14.006(a), eff. Sept.
1, 2003.
Sec. 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
under this section as an active application until the second
anniversary of the date the application is filed.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 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 the applicant files an initial application to take the
uniform CPA examination.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Sec. 901.304. EXAMINATION FEE. (a) For each examination or
reexamination, the board by rule shall