Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511.
CERTIFICATION AS A CPA
Subchapter B. CERTIFICATION BY EXAMINATION
22 TAC §511.21
The Texas State Board of Public Accountancy adopts an amendment
to §511.21 concerning Examination Application without changes to the
proposed text as published in the May 30, 2003 issue of the
Texas Register
(28 TexReg 4222). The text of the rule will not be republished.
The amendment clarifies that the exam fee will be collected by the National
Association of State Boards of Accountancy, creates an eligibility fee to
be paid to the board, states that the board will evaluate applications and
establishes dates of eligibility for each applicant.
The amendment will function by updating the board's rules for the new computer-based
Uniform CPA examination.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act, §901.301 which authorizes the board to pass rules
establishing procedures regarding the examination and §901.304 which
authorizes the board to set the exam fee by rule.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304470
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §511.72
The Texas State Board of Public Accountancy adopts an amendment
to §511.72 concerning Uniform Examination without changes to the proposed
text as published in the May 30, 2003 issue of the
Texas Register
(28 TexReg 4223). The text of the rule will not be republished.
The amendment authorizes the board to contract with a testing vendor to
administer the CPA exam at sites that are approved and monitored by the board
during months to be determined, re-names the exam subjects and requires exam
applicants to have an exam authorization form and another type of government
issued identification.
The amendment will function by establishing the procedures for the new
computer-based uniform CPA exam.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.301 which authorizes the board to contract
for the Uniform CPA exam.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304471
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §511.73
The Texas State Board of Public Accountancy adopts new rule §511.73
concerning Notice to Candidate to Schedule Taking a CPA Exam Subject without
changes to the proposed text as published in the May 30, 2003 issue of the
The new rule requires exam applicants to pay an exam fee and to schedule
to take the exam at a board approved location.
The new rule will function by informing exam applicants that they are required
to pay an exam fee and schedule their exam at a board approved location.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.304 which authorizes the board to set
the exam fee by rule.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304472
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §511.76
The Texas State Board of Public Accountancy adopts an amendment
to §511.76 concerning Examination Refund Policy without changes to the
proposed text as published in the May 30, 2003 issue of the
Texas Register
(28 TexReg 4225). The text of the rule will not be republished.
The amendment will cause the eligibility fee paid to the board to be non-refundable,
allows the board to request a refund from NASBA on behalf of an applicant,
limits the refund to computer time and exam grading, allows NASBA to retain
a refund processing fee and lists the conditions for a refund.
The amendment will function by making known the refund procedures and policies
for the new computer-based examination.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.304 which authorizes the board to provide
for refunds by rule.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304473
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §511.77
The Texas State Board of Public Accountancy adopts an amendment
to §511.77 concerning Grading without changes to the proposed text as
published in the May 30, 2003 issue of the
Texas
Register
(28 TexReg 4226). The text of the rule will not be republished.
The amendment states that a passing grade on the computer-based examination
will be established through a procedure that will be approved by the board
and that the board will establish a method of tracking and recording a candidate's
grades.
The amendment will function by having the grading of the computer-based
exam approved by the board and by tracking grades.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.307 which authorizes the board to adopt
rules regarding grading of the examination.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304474
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §511.80
The Texas State Board of Public Accountancy adopts an amendment
to §511.80, concerning Granting of Credit without changes to the proposed
text as published in the May 30, 2003, issue of the
Texas Register
(28 TexReg 4227). The text of the rule will not be republished.
The amendment states the conditions under which exam candidates may earn
examination credits for exams before and after implementation of the uniform
computer-based exam and will explain the transfer of credit from one type
of exam to the other.
The amendment will function by informing exam candidates how their exam
credits are earned, how credits are transferred from one exam to the other
and the life of the credits.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.310 which authorizes the board to adopt
rules on conditional examination credit.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304475
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §517.1
The Texas State Board of Public Accountancy adopts an amendment
to §517.1, concerning Temporary Practice without changes to the proposed
text as published in the May 30, 2003, issue of the
Texas Register
(28 TexReg 4228). The text of the rule will not be republished.
The amendment deletes any reference or implication that an individual CPA
might be able to obtain a Temporary license and states the type of professional
entities that are eligible to apply for temporary licensure.
The amendment will function by removing possibly misleading language from
the rule.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304476
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §517.2
The Texas State Board of Public Accountancy adopts an amendment
to §517.2, concerning Application for Temporary Permit with changes to
the proposed text as published in the May 30, 2003, issue of the
Texas Register
(28 TexReg 4229). The change is in subsection (a)(3)
in which the length of the temporary permit time was changed from 180 days
to one year, which makes this rule consistent with the time period in the
rule on substantial equivalency. The Board does not consider this to be a
substantial change because it does not affect the substance of the rule-permitting
temporary practice. Also, there were no comments from the public regarding
permitting temporary practice which means there is no opposition to or criticism
of the substance of the rule.
The amendment deletes any reference or implication that an individual CPA
might be able to obtain a Temporary license and states the type of professional
entities that are eligible to apply for temporary licensure.
The amendment will function by removing possibly misleading language from
the rule.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
§517.2.Application for Temporary Permit.
(a)
An application for a temporary permit shall be made on
a form prescribed by the board and submitted to the executive director for
approval.
(1)
The application must contain:
(A)
the identity of the firm;
(B)
the firm address;
(C)
a list of all partners or individuals of the firm who will
be practicing in Texas under provisions of the permit;
(D)
a verification by the state or country that has permanent
regulatory authority over the partnership, corporation, limited liability
company, limited liability partnership or sole proprietorship is in good standing
and is licensed to practice public accountancy in that state or country.
(2)
The application must be submitted with the requisite fee.
(3)
Upon approval of the application the board shall issue
a temporary permit to be valid for not more than 1 year.
(b)
A firm coming into this state to perform a peer review
or report review under an approved peer review program is exempt from obtaining
a temporary permit but must conduct the review in conformity with the Act,
the laws of Texas and the Board's Rules of Professional Conduct.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304477
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
22 TAC §521.2
The Texas State Board of Public Accountancy adopts an amendment
to §521.2, concerning Examination Fees without changes to the proposed
text as published in the May 30, 2003, issue of the
Texas Register
(28 TexReg 4230). The text of the rule will not be republished.
The amendment establishes the fee structure for the computer-based examination.
The amendment will function by establishing the fees for the computer-based
examination.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 2001) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act and §901.304 which authorizes the Board to collect
a fee for the uniform CPA examination.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on July 24, 2003.
TRD-200304478
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: August 13, 2003
Proposal publication date: May 30, 2003
For further information, please call: (512) 305-7848
Chapter 851.
TEXAS BOARD OF PROFESSIONAL GEOSCIENTISTS LICENSING RULES
Subchapter A. LICENSING
Subchapter D. CPA EXAMINATION
Chapter 517.
TEMPORARY PRACTICE IN TEXAS
Chapter 521.
FEE SCHEDULE
Part 39.
TEXAS BOARD OF PROFESSIONAL GEOSCIENTISTS