Part XVII.
Plumbing Examiners
Chapter 365.
Renewals
22 TAC §365.5
The Texas State Board of Plumbing Examiners proposes an amendment
to §365.5. This section specifies that a medical gas license holder must
take at least two additional hours of medical gas continuing education to
renew their medical gas endorsement. The amendment states that individuals
with a medical gas endorsement must take Board approved continuing education
within the three-year period of their medical gas endorsement and that the
license holder may not count the same continuing education class twice towards
meeting the requirements for renewal of the medical gas endorsement.
Jim Fowler, Chief Fiscal Officer, Texas State Board of Plumbing Examiners,
has determined that for the first five-year period the rule is in effect there
will be no effect to state or local government as a result of enforcing the
rule.
Mr. Fowler also has determined that each year of the first five years the
rule is in effect the change in public benefit will be a higher quality of
plumbers performing medical gas work. There will be no effect on small businesses.
There is no anticipated economic cost to persons who are required to comply
with the rule.
Comments may be submitted to Gilbert Kissling, Administrator, Texas State
Board of Plumbing Examiners, 929 East 41st Street, P.O. Box 4200, Austin 78765-4200.
The amendment to §365.5 is proposed under and effect Texas
Revised Civil Statutes Annotated Article 6243-101, §5(a) and §12B
(Vernon Supp. 1998).
No other statute, article, or code is affected by this proposed amendment.
The proposed amendment has been reviewed by legal counsel and found to be
within the state agency's authority to adopt.
§365.5.Renewals.
(a)-(e)
(No change.)
(f)
Any license holder with a medical gas endorsement must
complete a Board approved medical gas continuing education class within the
three-year period
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State, on
January 23, 1998.
TRD-9801063
Robert L. Maxwell
Chief of Field Services/Investigations
Plumbing Examiners
Earliest possible date of adoption: March 8, 1998
For further information, please call: (512) 458-2145, Ext. 233
Chapter 501.
Professional Conduct
22 TAC §501.47
The Texas State Board of Public Accountancy proposes an amendment
to §501.47, concerning Firm Names.
The proposed amendment to §501.47 lists character or grade of service
as being misleading if included in a firm's name when not based upon verifiable
facts; states that if a firm name includes a geographic area or a non-owner
firm employee's name it may be misleading or deceptive if full disclosure
of relevant facts is not made; states that a firm name which implies special
expertise is intended or likely to create false or unjustified expectations
of favorable results; clarifies that limited liability partnerships and companies
must include that as part of their firm names; and states that at least two
licensees must be involved full time in the practice in order to use company,
group or associates.
William Treacy, Executive Director, has determined that for the first five-year
period the rule is in effect there will be no fiscal implications for state
or local government as a result of enforcing or administering this rule.
Mr. Treacy also has determined that during the first five-year period the
rule is in effect the anticipated public benefit as a result of enforcing
or administering the rule will be increased disclosure and more accurate disclosure
to the public through the firm name. There is no effect on small businesses.
There is no anticipated economic cost to persons required to comply with the
section as proposed.
Comments on the proposal may be submitted to Amanda Birrell, General Counsel,
333 Guadalupe, Tower III, Suite 900, Austin, Texas, 78701-3900.
The amendment is proposed under Texas Civil Statutes, Article
41a-1, §6, which provides the Texas State Board of Public Accountancy
with the authority to make such rules as may be necessary or advisable to
effectuate the purposes of the law.
The rule implements Texas Civil Statutes, Article 41a-1, §6.
§501.47.Firm Names.
(a)
No certificate or registration holder shall engage in the
practice of public accountancy using a [
(b)
A [
(1)
the name contains a misrepresentation of facts;
(2)
the name indicates character or grade
of service which is not based upon verifiable facts;
(3)
[
(A)
the name contains a geographic area; and
(B)
the firm name includes a non-owner firm
employee.
(4)
[
(5)
[
(6)
the name implies educational or professional attainment
or licensing recognition of the firm and/or of its owners, partners, or shareholders
which are not supported in fact;
(7)
[
(8)
[
(9)
[
(10)
[
(11)
[
(c)
A partner surviving the death or withdrawal of all other
partners may continue to practice under a partnership name for up to two years
after becoming a sole practitioner.
(d)
The name of any former partner or former shareholder may
not be used in a registered firm name during the period of sanction when the
former partner or former shareholder has been prohibited from practicing public
accountancy or prohibited from using the title "CPA" or "PA".
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of the Secretary of State, on
January 23, 1998.
TRD-9801104
William Treacy
Executive Director
Texas State Boad of Public Accountacy
Earliest possible date of adoption: March 8, 1998
For further information, please call: (512) 305-7845
22 TAC §511.57
The Texas State Board of Public Accountancy proposes an amendment
to §511.57, concerning Definition of Accounting Courses.
The proposed amendment to §511.57 includes up to six semester hours
of management information systems as an accounting core course and adds up
to 12 hours of management information systems as another accounting course.
William Treacy, Executive Director, has determined that for the first five-year
period the rule is in effect there will be no fiscal implications for state
or local government as a result of enforcing or administering this rule.
Mr. Treacy also has determined that during the first five-year period the
rule is in effect the anticipated public benefit as a result of enforcing
or administering the rule will be the recognition that some courses being
taken by applicants are important enough to be included in required courses.
There is no effect on small businesses. There is no anticipated economic cost
to persons required to comply with the section as proposed.
Comments on the proposal may be submitted to Amanda Birrell, General Counsel,
333 Guadalupe, Tower III, Suite 900, Austin, Texas, 78701-3900.
The amendment is proposed under Texas Civil Statutes, Article
41a-1, §6, which provides the Texas State Board of Public Accountancy
with the authority to make such rules as may be necessary or advisable to
effectuate the purposes of the law.
The rule implements Texas Civil Statutes, Article 41a-1, §6.
§511.57.Definition of Accounting Courses.
The board will accept not fewer than 30 passing semester hours of accounting
courses (without repeat), taken at a recognized educational institution shown
on official transcripts, or accepted by a recognized educational institution
for purposes of obtaining a baccalaureate degree or its equivalent, of which
20 semester hours must be in core accounting courses, in the following subject
areas:
(1)
accounting core courses:
(A)
intermediate accounting, advanced accounting;
(B)
cost accounting;
(C)
auditing, internal accounting control and evaluation;
(D)
report writing (principally writing financial reports,
internal control reports, and management letters);
(E)
financial statement analysis;
(F)
accounting theory;
(G)
up to six semester hours of income tax;
(H)
accounting for governmental and/or other nonprofit organizations;
and
(I)
up to six semester hours of
accounting systems
, including management information systems
;
(2)
other accounting courses:
(A)
income tax accounting (not to exceed 12 semester hours,
including hours in paragraph (1)(G) of this section);
(B)
accounting systems, including management
information systems (not to exceed 12 semester hours, including hours in paragraph
(1)(I) of this section);
(C)
[
(D)
[
(E)
[
(i)
the accounting knowledge gained is equal to or greater
than the knowledge gained in a traditional accounting classroom setting;
(ii)
the employing firm provides the faculty coordinator and
the student with the objectives to be met during the internship;
(iii)
the internship is approved by the faculty advisor;
(iv)
the employing firm provides a significant accounting work
experience with adequate training and supervision of the work performed by
the student;
(v)
the employing firm provides an evaluation of the student
at the conclusion of the internship, provides a letter describing the duties
performed and the supervision to the student, and provides a copy of the documentation
to the faculty coordinator and the student;
(vi)
the student keeps a diary comprising a chronological list
of all work experience gained in the internship;
(vii)
the student writes a paper demonstrating the knowledge
gained in the internship; and
(viii)
the student and/or faculty coordinator provides evidence
of all items upon request by the board;
(F)
[
This agency hereby certifies that the proposal
has been reviewed by legal counsel and found to be within the agency's legal
authority to adopt.
Filed with the Office of the Secretary of State, on
January 23, 1998.
TRD-9801105
William Treacy
Executive Director
Texas State Board of Public Accountancy
Earliest possible date of adoption: March 8, 1998
For further information, please call: (512) 305-7845
take at least two additional classroom hours
of continuing education within the third year
] of the endorsement [
period
]. The [
additional
] classroom hours shall consist of
instruction of the most current edition of the
National Fire Protection
Association (NFPA) 99C, Standard on Gas and Vacuum Systems, and the changes
therein. No license holder with a medical gas endorsement may count the same
medical gas continuing education class twice towards meeting the continuing
education requirements for renewal of the medical gas endorsement on a plumbing
license
[
NFPA99C and the changes therein
].
Part XXII.
Texas State Board of Public Accountancy
professional or
] firm name
[
or designation
] that includes descriptive words relating to the
quality of services offered or that is misleading about the legal form of
the firm, or about the persons who are partners, officers, or shareholders
of the firm, or about any other matter, provided, however, that names of one
or more former partners or shareholders may be included in the name of a firm
or its successor.
professional or
] firm name [
or designation
] will be considered to be misleading if:
(2)
] the name is likely to
mislead or deceive because it fails to make full disclosure of relevant facts;
the following are examples, but are not inclusive:
(3)
] the name is intended
or likely to create false or unjustified expectations of favorable results;
(4)
] the name implies special
expertise;
(5)
] the name of the firm that
is incorporated does not include the words "corporation," "incorporated,"
"professional corporation," or "company," or in each case, an abbreviation
thereof, as a part of the firm name; [
and
] the words "professional
corporation," or "PC" are not included with the firm name each time it is
used;
and the name of a firm organized under the limited liability partnership
rules does not include the words "professional limited liability company"
or " professional limited liability partnership" as appropriate, or an abbreviation
thereof as part of the firm name;
(6)
] the name includes the
designation "and company," "company," [
or
]
"group,"
[
or
] "associates" or "and associates" or abbreviations thereof
or similar names implying more than one employed member of the firm
unless there are at least two licensees involved
full time
in the
practice;
(7)
] the name of a firm that
is a partnership or professional corporation fails to contain the personal
name or names of one or more individuals presently or previously a partner,
officer, or shareholder thereof;
(9)
] the name of a firm that
is a sole proprietorship fails to contain the name of the sole proprietor;
or
(10)
] the name contains other
representations or implications that in reasonable probability will cause
a person of ordinary prudence to misunderstand or be deceived.
Chapter 511.
Certification of CPA
B
] accounting consultation;
(C)
] accounting for specialized
businesses or industries (such as fiduciaries, banks, etc.);
(D)
] an accounting internship program
(not to exceed 3 semester hours) which meets the following requirements:
(E)
] any other course which is principally
accounting or auditing in nature but which may be designated by some other
name (and the verification of which is obtained in writing from the particular
college or university). After the November 1997 examination, elementary accounting
may not be considered under this title.
Chapter 527.
Quality Review