Part 6.
TEXAS BOARD OF PROFESSIONAL ENGINEERS
Chapter 131.
PRACTICE AND PROCEDURE
Subchapter A. BYLAWS AND DEFINITIONS
22 TAC §131.20
The Texas Board of Professional Engineers adopts an amendment
to §131.20, relating to Committees, without changes to the proposed text
as published in the November 14, 2003, issue of the
Texas Register
(28 TexReg 10011) and will not be republished.
The adopted amendment adds the Policy Advisory Opinion Committee to the
board's standing committee rule. The purpose of this committee is to prepare
policy advisory opinions for the board as required by §1001.601 and §1001.602
of the Occupations Code.
No comments were received regarding the board's adoption of the amended
section.
The amendment is adopted pursuant to the pursuant to the Texas
Engineering Practice Act, Occupations Code §1001.202, which authorizes
the board to make and enforce all rules and regulations and bylaws consistent
with the Act as necessary for the performance of its duties, the governance
of its own proceedings, and the regulation of the practice of engineering
in this state.
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 January 16, 2004.
TRD-200400304
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
1.
PROFESSIONAL ENGINEER LICENSE
22 TAC §131.133
The Texas Board of Professional Engineers adopts an amendment
to §131.133, relating to Professional Designations that adds a category
of inactive licensed engineer as provided in Senate Bill 277, 78th Legislature.
The amended section is adopted without changes to the proposed text as published
in the November 14, 2003, issue of the
Texas Register
(28 TexReg 10012) and will not be republished.
Approximately 2,000 license holders do not renew licenses in Texas each
year because they are no longer practicing engineering. The amendment provides
for a licensed engineer to not practice, yet to remain licensed without having
to meet the continuing education required of active licensed professional
engineers. It also removes the requirement to pay the annual $200 professional
license fee. The provisions of this amendment are consistent with other similar
licensing organizations. The amendment also provides for reactivation requirements
including payment of the professional fee and meeting specified continuing
education program requirements.
No comments were received regarding the board's adoption of the amended
section.
The amendment is adopted pursuant to the Texas Engineering Practice
Act, Occupations Code §1001.202, which authorizes the board to make and
enforce all rules and regulations and bylaws consistent with the Act as necessary
for the performance of its duties, the governance of its own proceedings,
and the regulation of the practice of engineering in this state; and pursuant
to the Texas Engineering Practice Act, Occupations Code §1001.355 of
the Act, which delegates to the board the authority to create an inactive
status and determine reactivation requirements.
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 January 16, 2004.
TRD-200400305
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §131.139
The Texas Board of Professional Engineers adopts new §131.139,
relating to the Continuing Education Program (CEP), with changes to the proposed
text as published in the November 7, 2003, issue of the
Texas Register
(28 TexReg 9668). The text of the rule will be republished.
The adopted new section sets forth the requirements and conditions for
the Continuing Education program required by Section 17 of SB277, 78th Regular
Session of the Texas Legislature, 2003. The adopted new section is structured
after the national CEP model. The adopted new section sets the CEP requirements
for license renewal, defines acceptable activities for CEP credit, describes
requirements for reporting CEP credits, lists exemptions from the CEP policy,
describes the CEP requirements for activating an inactive or retired license,
and describes noncompliance.
The adopted new section has been drafted to recognize the legislative intent
to allow self determination of CEP activities and content by the license holder
and builds on this intent by establishing a method of accounting and reporting
CEP credits. The adopted new section has been developed to enhance the professional
development of license holders while not imposing inappropriate requirements
on their professional activities. The list of acceptable activities, equivalent
CEP time values, methods for determination of credit, and exemptions is standard
compared to the national CEP model and a review of CEP systems of other states.
The inclusion of an audit process enhances the continuing education program
by maintaining a strict record retention requirement while reducing the reporting
requirement for license holders for every renewal cycle.
The board has received numerous comments during the public comment period
regarding the board's adoption of the amended section. The board has received:
3 comments concerning adding an exemption for license holders over the age
of 65; 5 comments concerning PDH credit allowed for presentations at associations
or societies; 10 comments concerning the financial burden and activity availability
for small business and sole proprietorships; 3 comments concerning fractional
hours and PDH credits; 3 comments concerning raising the PDH limits for societies
and associations; 2 comments concerning raising the PDH limit and counting
multiple administrations of a course for teaching; 3 comments concerning exemptions
for active and reserve military as well as associated DOD civilians; 1 comment
concerning an exemption for working overseas; 3 comments concerning clarification
of reporting requirements; 1 comment concerning carrying forward PDH for ethics;
2 comments concerning a time limit for makeup of unacceptable PDH credits;
4 comments concerning lowering the number of required PDH/year; 1 comment
concerning clarification of language for inactive status exemption; 3 comments
concerning raising the PDH limit for self-study; 2 comments concerning raising
the PDH hours granted for a patent; and 1 comment against CEP altogether.
Over 200 other general questions or comments have been received by the board.
The board has adopted the rule as proposed with the following non-substantive
changes: clarification of the exemption for military personnel; clarification
of association, society, or organization presentations; and increase of credits
for patents.
The new section is adopted pursuant to the Texas Occupations
Code, Chapter 1001.202, which authorizes the board to make and enforce all
rules and regulations and bylaws consistent with the Act as necessary for
the performance of its duties, the governance of its own proceedings, and
the regulation of the practice of engineering in this state (formerly Texas
Engineering Practice Act, Tex. Rev. Civ. Stat. Ann. art. 3271a, §8);
and the Texas Occupations Code, Chapter 1001.210, which authorizes the creation
and administration of a continuing education program for engineering license
holders.
§131.139.Continuing Education Program.
(a)
Each license holder shall meet the Continuing Education
Program (CEP) requirements for professional development as a condition for
license renewal.
(b)
Terms used in this section are defined as follows:
(1)
Professional Development Hour (PDH)--A contact hour (clock
hour) of CEP activity. PDH is the basic unit for CEP reporting.
(2)
Continuing Education Unit (CEU)--Unit of credit customarily
used for continuing education courses. One continuing education unit equals
10 hours of class in an approved continuing education course.
(3)
College/Unit Semester/Quarter Hour--Credit for course in
ABET-approved program or other related college course.
(4)
Course/Activity--Any qualifying course or activity with
a clear purpose and objective which will maintain, improve, or expand the
skills and knowledge relevant to the license holder's field of practice.
(c)
Every license holder is required to obtain 15 PDH units
during the renewal period year.
(d)
A minimum of 1 PDH per renewal period must be in the area
of professional ethics, roles and responsibilities of professional engineering,
or review of the Texas Engineering Practice Act and Board Rules.
(e)
If a license holder exceeds the annual requirement in any
renewal period, a maximum of 15 PDH units may be carried forward into the
subsequent renewal period. Professional Development Hours must not be anticipated
and cannot be used for more than one renewal period.
(f)
PDH units may be earned as follows:
(1)
Successful completion or auditing of college credit courses.
(2)
Successful completion of continuing education courses,
either offered by a professional or trade organization, university or college,
or offered in-house by a corporation, other business entity, professional
or technical societies, associations, agencies, or organizations, or other
group.
(3)
Successful completion of correspondence, on-line, televised,
videotaped, and other short courses/tutorials.
(4)
Presenting or attending seminars, in-house courses, workshops,
or professional or technical presentations made at meetings, conventions,
or conferences sponsored by a corporation, other business entity, professional
or technical societies, associations, agencies, or organizations, or other
group.
(5)
Teaching or instructing as listed in paragraphs (1) through
(4) of this subsection.
(6)
Authoring published papers, articles, books, or accepted
licensing examination items.
(7)
Active participation in professional or technical societies,
associations, agencies, or organizations, including:
(A)
Serving as an elected or appointed official;
(B)
Serving on a committee of the organization;
(C)
Serving in other official positions.
(8)
Patents Issued.
(9)
Engaging in self-directed study.
(g)
All activities described in §131.139(f) of this title
shall be relevant to the practice of a technical profession and may include
technical, ethical, or managerial content.
(h)
The conversion of other units of credit to PDH units is
as follows:
(1)
1 College or unit semester hour--15 PDH
(2)
1 College or unit quarter hour--10 PDH
(3)
1 Continuing Education Unit--10 PDH
(4)
1 Hour of professional development in course work, seminars,
or professional or technical presentations made at meetings, conventions,
or conferences--1 PDH
(5)
1 Hour of professional development through self-directed
study (Not to exceed 5 PDH)--1 PDH
(6)
Each published paper, article, or book--10 PDH
(7)
Active participation in professional or technical society,
association, agency, or organization (Not to exceed 5 PDH per organization)--1
PDH
(8)
Each patent issued--15 PDH
(9)
Other activities shall be credited at 1 PDH for each hour
of participation in the activity.
(i)
Determination of Credit
(1)
The Board shall be the final authority with respect to
whether a course or activity meets the requirements of these rules.
(2)
The Board shall not pre-approve or endorse any CEP activities.
It is the responsibility of each license holder to assure that all PDH credits
claimed meet CEP requirements.
(3)
Credit for college or community college approved courses
will be based upon course credit established by the college.
(4)
Credit for seminars and workshops will be based on one
PDH unit for each hour of attendance. Attendance at programs presented at
professional and/or technical society meetings will earn PDH units for the
actual time of each program.
(5)
Credit for self-directed study will be based on one PDH
unit for each hour of study and is not to exceed 5 PDH per renewal period.
Credit determination for self-directed study is the responsibility of the
license holder and subject to review as required by the board.
(6)
Credit determination for activities described in subsection
(h)(4) of this section is the responsibility of the license holder and subject
to review as required by the board.
(7)
Credit for activity described in subsection (h)(7) of this
section requires that a license holder serve as an officer of the organization,
actively participate in a committee of the organization, or serve in other
official positions. PDH credits are not earned until the end of each year
of service is completed.
(8)
Teaching credit is valid for teaching a course or seminar
for the first time only.
(j)
The license holder is responsible for maintaining records
to be used to support credits claimed. Records required include, but are not
limited to:
(1)
a log showing the type of activity claimed, sponsoring
organization, location, duration, instructor's or speaker's name, and PDH
credits earned; and
(2)
attendance verification records in the form of completion
certificates or other documents supporting evidence of attendance.
(k)
The license holder must submit CEP certification and a
list of each activity, date, and hours claimed that satisfy the CEP requirement
for that renewal year with the renewal application and fee.
(l)
CEP records for each license holder must be maintained
for a period of three years by the license holder.
(m)
CEP records for each license holder are subject to audit
by the board or its authorized representative.
(1)
Copies must be furnished, if requested, to the Board or
its authorized representative for audit verification purposes.
(2)
If upon auditing a license holder, the Board finds that
the activities cited do not fall within the bounds of educational, technical,
ethical, or professional management activities related to the practice of
engineering; the board may require the license holder to acquire additional
PDH as needed to fulfill the minimum CEP requirements.
(n)
A license holder may be exempt from the professional development
educational requirements for one of the following reasons listed in paragraphs
(1)-(4) of this subsection:
(1)
New license holders by way of examination shall be exempt
for their first renewal period.
(2)
A license holder serving on active duty and deployed outside
the United States, its possessions and territories, in or for the military
service of the United States for a period of time exceeding one hundred twenty
(120) consecutive days in a year shall be exempt from obtaining the professional
development hours required during that year.
(3)
License holders experiencing physical disability, illness,
or other extenuating circumstances as reviewed and approved by the board may
be exempt. Supporting documentation must be furnished to the board.
(4)
License holders who list their status as "Retired" or "Inactive"
and who further certify that they are no longer receiving any remuneration
from providing professional engineering services in Texas shall be exempt
from the professional development hours required.
(o)
A license holder may bring an inactive license to active
status by obtaining all delinquent PDH units. However, if the total number
required to become current exceeds 30, then 30 shall be the maximum number
required.
(p)
Noncompliance:
(1)
If an engineer does not certify that CEP requirements have
been met for a renewal period, the license shall be considered expired and
subject to late fees and penalties.
(2)
A determination by audit that CEP requirements have been
falsely reported shall be considered to be misconduct and will subject the
license holder to disciplinary action.
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 January 16, 2004.
TRD-200400312
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 7, 2003
For further information, please call: (512) 440-7723
22 TAC §131.144
The Texas Board of Professional Engineers adopts new §131.144,
relating to Firm Registration Compliance, without changes to the proposed
text as published in the November 14, 2003, issue of the
Texas Register
(28 TexReg 10013) and will not be republished.
This adopted rule relates to the implementation of a statutory requirement
to allow firms to voluntarily comply with firm registration requirements within
30 days of written notice from the board and not be assessed an administrative
penalty for lacking firm registration. This provision does not apply to those
firms who have registered and let that registration lapse.
No comments were received regarding the board's adoption of the new section.
The new section is adopted pursuant to the Texas Engineering
Practice Act, Title 6, Subtitle A, Chapter 1001 of the Occupations code, which
authorizes the board to make and enforce all rules and regulations and bylaws
consistent with the Act as necessary for the performance of its duties, the
governance of its own proceedings, and the regulation of the practice of engineering
in this state; and pursuant to the Texas Engineering Practice Act, Title 6,
Subtitle A, Chapter 1001.405 of the Occupations code, which delegates to the
board the authority to adopt rules to allow a 30 day grace period for firm
registrations.
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 January 16, 2004.
TRD-200400306
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §131.167
The Texas Board of Professional Engineers adopts amendments
to §131.167, relating to Disciplinary Actions, without changes to the
proposed text as published in the November 14, 2003, issue of the
Texas Register
(28 TexReg 10014) and will not be republished.
In the adopted amendments, the board includes newly mandated statutory
requirements relating to ability to require restitution as part of an informal
conference settlement, conditions of probation for probated suspended licenses,
and disciplinary actions for practicing while on inactive status and falsifying
continuing education documentation. In addition, the rule and suggested sanction
tables used by the board in determining disciplinary actions and administrative
penalties have been updated to correct references to statute for the recently
re-codification of the Texas Engineering Practice Act.
No comments were received regarding the board's adoption of the amended
section.
The amendment is adopted pursuant to the Texas Engineering Practice
Act, Title 6, Subtitle A, Chapter 1001 of the Occupations code, which authorizes
the board to make and enforce all rules and regulations and bylaws consistent
with the Act as necessary for the performance of its duties, the governance
of its own proceedings, and the regulation of the practice of engineering
in this state; and pursuant to the Texas Engineering Practice Act, Title 6,
Subtitle A, Subchapters J, K, and L of the Occupations code, which delegates
to the board the authority to enforce the Act and take disciplinary action
against those who violate 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 January 16, 2004.
TRD-200400307
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §131.168
The Texas Board of Professional Engineers adopts amendments
to §131.168, relating to Actions Against Non License Holders, without
changes to the proposed text as published in the November 14, 2003, issue
of the
Texas Register
(28 TexReg 10016) and
will not be republished.
In the adopted amendments, the board modifies the existing rule to make
it consistent with proposed changes to Subchapter K: Complaints.
No comments were received regarding the board's adoption of the amended
section.
The amendment is adopted pursuant to the Texas Engineering Practice
Act, Title 6, Subtitle A, Chapter 1001 of the Occupations Code, which authorizes
the board to make and enforce all rules and regulations and bylaws consistent
with the Act as necessary for the performance of its duties, the governance
of its own proceedings, and the regulation of the practice of engineering
in this state; and pursuant to the Texas Engineering Practice Act, Title 6,
Subtitle A, Subchapters J, K, and L of the Occupations Code, which delegates
to the board the authority to enforce the Act and take action against those
who violate 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 January 16, 2004.
TRD-200400308
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §§131.171 - 131.173
The Texas Board of Professional Engineers adopts the repeal
of §§131.171-131.173 under Subchapter K: Complaints, without changes
to the proposal as published in the November 14, 2003, issue of the
No comments were received regarding the board's adoption of the repeal.
The repeals are adopted pursuant to the Texas Engineering Practice
Act, Occupations Code §1001.202, which authorizes the board to make and
enforce all rules and regulations and bylaws consistent with the Act as necessary
for the performance of its duties, the governance of its own proceedings,
and the regulation of the practice of engineering in this state; and pursuant
to the Texas Engineering Practice Act, §1001.252 Occupations Code, which
requires the board to specify by rule the process of complaint investigation
and disposition.
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 January 16, 2004.
TRD-200400309
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §§131.171 - 131.177
The Texas Board of Professional Engineers adopts new board
rules §§131.171-131.177 under Subchapter K: Complaints, relating
to the receipt, investigation, resolution and reporting of complaints, without
changes to the proposed text as published in the November 14, 2003, issue
of the
Texas Register
(28 TexReg 10017) and
will not be republished.
The new rules also prescribe the board's statutory authority to hire technical
consultants to assist in the investigation and resolution of complaints. In
conjunction with the adopted new rules, the board has adopted repeal of the
existing rules, §§131.171-131.173, relating to Complaints.
As a result of the Sunset process, Chapter 1001 had several amendments
relating to the receipt and processing of complaints and the adopted new rules
serve to address these statutory mandates. The new rules prescribe the form
of a complaint, the process for the board to receive a complaint, and the
prioritization of complaints to ensure public safety concerns are addressed
in advance of other complaints. In addition the new rules set forth the board's
investigative authority and process and ability to obtain technical consultants
and grant them immunity when acting in the official capacity of the board.
The new rules address the final resolution of a complaint including the board's
authority to pursue disciplinary action as prescribed in board rules §131.167,
relating to Disciplinary Actions and §131.168, Actions Against Non-License
Holders. The new rules also set forth the complaint reporting requirements
mandated by the statute.
No comments were received regarding the board's adoption of the new sections.
The new rules are adopted pursuant to the Texas Engineering Practice
Act, Title 6, Subtitle A, Chapter 1001 of the Occupations code, which authorizes
the board to make and enforce all rules and regulations and bylaws consistent
with the Act as necessary for the performance of its duties, the governance
of its own proceedings, and the regulation of the practice of engineering
in this state; and pursuant to the Texas Engineering Practice Act, Title 6,
Subtitle A, Chapter 1001.252 of the Occupations code, which requires the board
to specify by rule the process of complaint investigation and disposition.
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 January 16, 2004.
TRD-200400310
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
22 TAC §§131.301 - 131.307
The Texas Board of Professional Engineers adopts a new Subchapter
M relating to Policy Advisory Opinions containing new §§131.301-131.307,
without changes to the proposed text as published in the November 14, 2003,
issue of the
Texas Register
(28 TexReg 10019)
and will not be republished.
These new sections set forth the process and procedures the board will
follow to issue and maintain advisory opinions regarding the interpretation
and application of Chapter 1001, Occupations Code, as required by §1001.601
and §1001.602.
The adopted sections define an advisory opinion and set forth procedures
for requesting an opinion from the board. The prescribed process allows for
the executive director to receive and make preliminary determination on the
nature of the advisory request. Advisory requests shall then be presented
to a new standing committee formed specifically to review and prepare advisory
opinions for the board as adopted in amendments to §131.20, relating
to Committees. The provisions require the board to involve stakeholders and
other resources as necessary to develop and prepare an opinion. Once a draft
opinion is prepared, the new sections require the board to publish the draft
opinion on the board website and in the
Texas Register
for comment. After a 30 day comment period, the policy advisory committee
will consider comments and revise the draft opinion as necessary and prepare
a final opinion recommendation for the full board. The new sections allow
the full board to adopt the opinion or refer it back to the committee for
further action. Notice of adoption will be published in the
Texas Register
. The adopted rules require the board to classify the
advisory opinions and make them available on the agency website. And, finally,
the new sections require the board to complete this process within 180 days
as required by statute.
The board received comments regarding the procedure for reconsidering or
revising an issued opinion in response to the board notice to adopt the new
rules. In discussion, the board believes the proposed rules allow for this
action and therefore adopt without changes.
The new sections are adopted pursuant to the Texas Engineering
Practice Act, Occupations Code §1001.202, which authorizes the board
to make and enforce all rules and regulations and bylaws consistent with the
Act as necessary for the performance of its duties, the governance of its
own proceedings, and the regulation of the practice of engineering in this
state; and pursuant to the Texas Engineering Practice Act, Occupations Code §1001.601
and §1001.602 of the Act, which requires the board to issue advisory
opinions and make them available on the agency website.
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 January 16, 2004.
TRD-200400311
Victoria J.L. Hsu, P.E.
Executive Director
Texas Board of Professional Engineers
Effective date: February 5, 2004
Proposal publication date: November 14, 2003
For further information, please call: (512) 440-7723
Chapter 501.
RULES OF PROFESSIONAL CONDUCT
Subchapter A. GENERAL PROVISIONS
22 TAC §501.51, §501.52
The Texas State Board of Public Accountancy adopts an amendment
to §501.51 concerning Preamble and General Principles and §501.52
concerning Definitions in Subchapter A regarding General Provisions without
changes to the proposed text as published in the November 28, 2003 issue of
the
Texas Register
(28 TexReg 10651). The
text of the rules will not be republished.
The amendment to §501.51 was changed in subsection (e) to numerically
list the services to which the board's rules apply and to add internal auditing
and forensic accounting to that list of services. Subsection (e) was further
changed to delete the statement that licensees practicing outside the United
States should comply with that country's standards. New subsection (h) was
added to provide an interpretive comment specifically stating that outsourced
internal audit services are client practice engagements. The amendment to §501.52
adds a new paragraph (21) to the rule which states that the practice of public
accountancy is defined in the Public Accountancy Act. These amendments are
the result of rule review conducted pursuant to §2001.039 of the Government
Code. Government Code §2001.039 requires that each state agency review
and consider for readoption each rule adopted by that agency pursuant to the
Government Code, Chapter 2001 (Administrative Procedure Act). The Board has
reviewed §§501.51 and 501.52 in Subchapter A and has determined
that the reasons for adopting continue to exist, however, changes were necessary
as described in this preamble. The Board published a Notice of Intention to
Review Title 22, TAC, Part 22, Chapter 501 in the February 7, 2003 issue of
the
Texas Register
(28 TexReg 1234). No comments
were received following publication of the notice.
The amendment to §501.51 will function by making it clear that outsourced
internal audit services are considered by the board to be client practice
engagements. The amendment to §501.52 will function by creating a new
subsection (21) that directs readers to the statutory definition of the practice
of public accountancy.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400256
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§501.71, 501.73, 501.75 - 501.77
The Texas State Board of Public Accountancy adopts amendments
to §501.71 concerning Receipt of Commissions and Other Compensation, §501.73
concerning Integrity and Objectivity, §501.75 concerning Confidential
Client Communications, §501.76 concerning Records and Work Papers and §501.77
concerning Acting through Others in Subchapter C regarding Responsibilities
to Clients without changes to the proposed text as published in the November
28, 2003 issue of the
Texas Register
(28 TexReg
10654). The text of the rules will not be republished.
The amendment to §501.71 adds a new subsection (f) that refers to §501.73
for payment of commissions. The amendment to §501.73 adds a new subsection
(f) that makes reference to the section on Other Professional Standards. The
amendment to §501.75 deletes "court proceedings" because it is restrictive
and replaces "peer" reviews with "quality" reviews. The amendment to §501.76
in subsection (f), increases the record keeping period for attest services
to five years. Failure to maintain such records has been added as a violation
of this section. New subsection (g) recommends licensees obtain documentation
of delivery of records to a client. The amendment to §501.77 adds "including
non-CPA owners and employees" to subsection (a). These amendments are the
result of rule review conducted pursuant to §2001.039 of the Government
Code. Government Code §2001.039 requires that each state agency review
and consider for readoption each rule adopted by that agency pursuant to the
Government Code, Chapter 2001 (Administrative Procedure Act). The Board has
reviewed §§501.71, 501.73, 501.75, 501.76, and 501.77 in Subchapter
C and has determined that the reasons for adopting continue to exist, however,
changes were necessary as described in this preamble. The Board published
a Notice of Intention to Review Title 22, TAC, Part 22, Chapter 501 in the
February 7, 2003 issue of the
Texas Register
(28
TexReg 1234). No comments were received following publication of the notice.
The amendment to §501.71 will function by creating a new subsection
(f) that refers readers to §501.73 for payment of fees. The amendment
to §501.73 will function by creating a new subsection (f) that directs
readers to other sections for other possible issues. The amendment to §501.75
will function by making the rule easier for readers to understand. The amendment
to §501.76 will function by having documents and working papers retained
for longer periods. The amendment to §501.77 will function by clarifying
that it applies to non-CPA owners and employees.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400257
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§501.80, 501.81, 501.85
The Texas State Board of Public Accountancy adopts amendments
to §501.80 concerning Practice of Public Accountancy, §501.81 concerning
Firm License Requirements and §501.85 concerning Complaint Notice in
Subchapter D concerning Responsibilities to the Public without changes to
the proposed text as published in the November 28, 2003, issue of the
The amendment to §501.80 adds a new subsection (c) to the rule, which
states that the section incorporates the definitions of the practice of public
accountancy, professional services, and accounting work found in other sections
and the Act. The amendment to §501.81 adds a new subsection (f) to the
rule that requires a licensee who is employed by an unlicensed entity that
offers the client practice of public accountancy services to use the disclaimer
in subsection (c). The amendment to §501.85 simplifies the board's address
by changing Roman Numeral III to 3. These amendments are the result of rule
review conducted pursuant to §2001.039 of the Government Code. Government
Code §2001.039 requires that each state agency review and consider for
readoption each rule adopted by that agency pursuant to the Government Code,
Chapter 2001 (Administrative Procedure Act). The Board has reviewed §§501.80,
501.81 and 501.85 in Subchapter D and has determined that the reasons for
adopting continue to exist, however, changes were necessary as described in
this preamble. The Board published a Notice of Intention to Review Title 22,
TAC, Part 22, Chapter 501 in the February 7, 2003, issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
The amendment to §501.80 will function by incorporating other named
definitions found in other cited sections into this section. The amendment
to §501.81 will function by creating a better understanding as to when
licensees employed by unlicensed firms must use the disclaimer. The amendment
to §501.85 will function by simplifying the Board's address.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400258
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§501.90 - 501.93
The Texas State Board of Public Accountancy adopts amendments
to §501.90 concerning Discreditable Acts, §501.91 concerning Reportable
Events, §501.92 concerning Frivolous Complaints and §501.93 concerning
Responses in Subchapter E regarding Responsibilities to the Board/Profession
without changes to the proposed text as published in the November 28, 2003,
issue of the
Texas Register
(28 TexReg 10658).
The text of the rules will not be republished.
The amendment to §501.90 adds a new part to paragraph (5) of the rule.
The new part states that a final conviction, imposition of deferred adjudication
or community supervision for a crime involving moral turpitude, alcohol abuse
or controlled substances is a discreditable act. New paragraph (19) adds a
reference to Board Rule 519.16 and also states that any crime involving moral
turpitude, alcohol abuse or controlled substances directly relates to the
practice of public accountancy and defines moral turpitude as a crime involving
grave infringement of the moral sentiment of the community. The amendment
to §501.91 moves "any crime of which fraud or dishonesty is an element"
from subparagraph (A) to (C). It also moves language regarding the qualifications,
functions or duties of a public accountant from subparagraph (B) to subparagraph
(D). The remaining part of subparagraph (B) is re-written to include only
crimes of moral turpitude. Subparagraph (C) adds crimes involving alcohol
abuse and controlled substances to the list of crimes that must be reported
to the Board. The amendment to §501.92 adds a "registration" holder to
the rule, as a person who must comply with this section. The amendment to §501.93
adds "faxing" and "facsimile" to the methods the Board may use to communicate
with its licensees. These amendments are the result of rule review conducted
pursuant to §2001.039 of the Government Code. Government Code §2001.039
requires that each state agency review and consider for readoption each rule
adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board has reviewed §§501.90, 501.91, 501.92
and 501.93 in Subchapter E and has determined that the reasons for adopting
continue to exist, however, changes were necessary as described in this preamble.
The Board published a Notice of Intention to Review Title 22, TAC, Part 22,
Chapter 501 in the February 7, 2003, issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
The amendment to §501.90 and §501.91 will function by clearly
stating that crimes involving moral turpitude, alcohol abuse or controlled
substances will continue to be investigated and prosecuted by the Board as
discreditable acts. The amendment to §501.92 will function by removing
an inapplicable term. The amendment to §501.93 will function by adding
the use of facsimiles as a means to communicate with its licensees.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400259
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
Subchapter B. CERTIFICATION BY EXAMINATION
22 TAC §511.22
The Texas State Board of Public Accountancy adopts an amendment
to §511.22 concerning Initial Filing of the Application of Intent without
changes to the proposed text as published in the November 28, 2003, issue
of the
Texas Register
(28 TexReg 10660). The
text of the rule will not be republished.
The amendment to §511.22 will make modifications needed to implement
the computer-based Uniform CPA Examination. The amendment will make some minor
editorial corrections, insert an acronym for the lengthy name of a law, substitute
notarized copy for certified copy, and clarify the documentation that is required
to comply with a federal statute. This amendment is the result of rule review
conducted pursuant to §2001.039 of the Government Code. Government Code §2001.039
requires that each state agency review and consider for readoption each rule
adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board has reviewed §511.22 and has determined that
the reasons for adopting continue to exist, however, changes were necessary
as described in this preamble. The Board published a Notice of Intention to
Review Title 22, TAC, Part 22, Chapter 511 in the February 7, 2003, issue
of the
Texas Register
(28 TexReg 1234). No
comments were received following publication of the notice.
The amendment will function by making the rule easier to understand and
provide clearer information about federally required documentation.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act, §901.302 which authorizes applications of intent, and the Federal
Responsibility and Work Opportunity Reconciliation Act of 1996 and §2001.039
of the Government Code Chapter 2001 (Administrative Procedure Act) that requires
that each state agency review and consider for readoption each rule adopted
by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400260
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.29
The Texas State Board of Public Accountancy adopts new rule §511.29
concerning Examination Candidate Data with a change to the proposed text as
published in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10662). The non-substantive change is in
subsection (a) in which the acronym (NASBA) was moved to the correct location
within the rule.
The new rule §511.29 will assist in implementing the computer based
Uniform CPA Examination. With exam candidates' authorization, the board will
provide candidate data to NASBA so it may maintain a national database of
eligible exam candidates. This new rule is the result of rule review conducted
pursuant to §2001.039 of the Government Code. Government Code §2001.039
requires that each state agency review and consider for readoption each rule
adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board published a Notice of Intention to Review Title
22, TAC, Part 22, Chapter 511 in the February 7, 2003, issue of the
The new rule will function by vetting exam candidates through a national
database, and eligible exam candidates will be able to take the Uniform CPA
Examination at any approved testing center in the United States.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 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 contract with another
entity to conduct the Uniform CPA Examination and §2001.039 of the Government
Code Chapter 2001 (Administrative Procedure Act) that requires that each state
agency review and consider for readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
§511.29.Examination Candidate Data.
(a)
The board shall provide candidate data to the National
Association of State Boards of Accountancy (NASBA) for the sole and specific
purpose of maintaining the national candidate database of individuals eligible
for the Uniform CPA Examination.
(b)
In compliance with §901.160(c)(1) of the Public Accountancy
Act (Chapter 901 of the Occupations Code - Vernon's 2003), the Board shall
obtain authorization from the candidate for the sharing of data with NASBA.
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 January 15, 2004.
TRD-200400261
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.52, §511.56
The Texas State Board of Public Accountancy adopts an amendment
to §511.52 concerning Recognized Colleges and Universities and §511.56
concerning Educational Qualifications under the Act without changes to the
proposed text as published in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10662). The text of the rules will not be
republished.
The amendment to §511.52 deletes an associate degree as one of the
criteria. The preamble submitted with the proposal for rule §511.56 erroneously
stated that the amendment increased the hours of accounting coursework required
from 20 hours to 30 semester hours. The correct reason for the amendment is
as follows: The amendment to §511.56 deletes the requirement in subsection
(b)(3) that 20 of the 30 semester hours of accounting courses include accounting
core courses. These amendments are the result of rule review conducted pursuant
to §2001.039 of the Government Code. Government Code §2001.039 requires
that each state agency review and consider for readoption each rule adopted
by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board has reviewed §511.52 and §511.56 and has
determined that the reasons for adopting continue to exist, however, changes
were necessary as described in this preamble. The Board published a Notice
of Intention to Review Title 22, TAC, Part 22, Chapter 511 in the February
7, 2003, issue of the
Texas Register
(28 TexReg
1234). No comments were received following publication of the notice.
The amendment to §511.52 will function by making the rule clearer
as to which categories of colleges or universities are eligible for consideration.
The amendment to §511.56 will function by not requiring that 20 of the
30 semester hours of accounting courses include core courses.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act, § 901.254 which authorizes the board to determine accounting
concentration by board rule and §2001.039 of the Government Code Chapter
2001 (Administrative Procedure Act) that requires that each state agency review
and consider for readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400262
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§511.70, 511.72, 511.83, 511.84, 511.87, 511.91, 511.93
The Texas State Board of Public Accountancy adopts an amendment
to §511.70 concerning Grounds for Disciplinary Action of Candidates, §511.72
concerning Uniform Examination, §511.83 concerning Granting of Credit
by Transfer of Credit, §511.84 concerning Partial Examination after Transfer
of Credit, §511.87 concerning Loss of Credit, §511.91 concerning
Board Responsibilities Regarding Requested Accommodations for Disabilities,
and §511.93 concerning Applicant's Responsibility for Requesting Accommodations
for Disabilities in Subchapter D regarding CPA Examination without changes
to the proposed text as published in the November 28, 2003, issue of the
The amendments to §511.70 and §511.72 (except for one clarification
statement in §511.70 regarding using devices, materials or documents),
are non-substantive editorial changes necessary to recognize and implement
the change from a written Uniform CPA Examination conducted at a few board
selected, controlled and supervised examination centers to a computer-based
Uniform CPA Examination conducted at several testing centers under the supervision
and control of testing center vendors that were selected by and are under
contract to NASBA, which has contracted with the board to administer the examination.
The amendment to §511.83 creates a pre-January 1, 2004 window of time
in which an exam candidate may earn partial credit that may be transferred
with a grade of at least 50, creates a post-January 1, 2004 opportunity to
transfer credit earned with a grade of at least 75 and creates in both instances
the requirement that the other jurisdiction awarded credit to the candidate
and that the credit has not expired.
The amendment to §511.84 creates deadlines by which a candidate allowed
conditional credit for transfer of credit must pass the remaining subjects
or forfeit the conditional credit. A candidate with credit earned between
September 1, 1989 and November 2, 2000 has the next six consecutive examinations
in which to pass all parts of the exam. A candidate with credit earned between
November 2, 2000 and January 1, 2004 has the next six written or computer
examinations in which to pass all parts of the exam. A candidate who earns
credit after January 1, 2004 has the next 18 months in which to pass all parts
of the exam.
The amendment to §511.87 has several editorial changes for clarification.
The amendment to §511.91 eliminates the statement that all examination
facilities will be physically accessible to disabled applicants because the
computer-based examination testing centers will not be selected by or under
the control of the board and because new section §511.104 states that
all testing centers will conform to the standards of the Americans with Disabilities
Act of 1990.
The amendment to §511.93 shifts the deadline for applying for accommodation
from the application for examination deadline to the time of filing an Application
of Intent or an Examination Application.
These amendments are the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board has reviewed §511.70, §511.72, §511.83, §511.84, §511.87, §511.91, §511.93
and has determined that the reasons for adopting continue to exist, however,
changes were necessary as described in this preamble. The Board published
a Notice of Intention to Review Title 22, TAC, Part 22, Chapter 511 in the
February 7, 2003 issue of the
Texas Register
(28
TexReg 1234). No comments were received following publication of the notice.
The amendments will function by updating the board's rules to incorporate
computer-based examination.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 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 contract with an entity
to conduct uniform CPA examinations, §901.306 which authorizes the board
to use the services of NASBA, §901.310 which authorizes the board to
promulgate rules regarding conditional credit, §901.312 which authorizes
the board to accept partial examination credit from another state and §2001.039
of the Government Code Chapter 2001 (Administrative Procedure Act) that requires
that each state agency review and consider for readoption each rule adopted
by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400270
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.97
The Texas State Board of Public Accountancy adopts new rule §511.97
concerning Examination of Applicant Approved with Accommodation without changes
to the proposed text as published in the November 28, 2003, issue of the
New §511.97 lists a dozen types of accommodations that the board may
authorize, establishes procedures and a deadline for applicants notifying
the board of two possible testing dates and for the board to notify the applicant's
testing center of the accommodations required, clarifies that the applicant
may not make additional accommodation requests of the testing center, and
requires the board to absorb the additional costs for any approved accommodations.
This new rule is the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board published a Notice of Intention to Review Title 22, TAC, Part
22, Chapter 511 in the February 7, 2003, issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
The new rule will function by creating a rule that explains accommodations.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 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 promulgate rules regarding
the manner in which the examination is conducted and the Americans with Disabilities
Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400263
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§511.102 - 511.107
The Texas State Board of Public Accountancy adopts new rules §511.102
concerning CPA Examination Availability, §511.103 concerning Examination
Scheduling, §511.104 concerning Test Center Locations, §511.105
concerning Test Center Check-In, §511.106 concerning Compliance with
Test Center Rules and §511.107 concerning No-Show, Late Arrival and Late
Cancellation in new Subchapter E regarding Vendor Requirements without changes
to the proposed text as published in the November 28, 2003, issue of the
New §511.102 identifies the months in 2004 and 2005 during which the
examination will be available on designated days and times.
New §511.103 defines the method and availability of access by candidates
to schedule the Uniform CPA Examination.
New §511.104 identifies where a list of test center locations may
be obtained by anyone and that the test centers will conform to the standards
of the Americans with Disabilities Act of 1990.
New §511.105 makes the test vendor and the exam candidate aware of
the test center check-in policies.
New §511.106 informs exam candidates that they must comply with test
center rules and procedures or face possible future exclusion from examinations,
and states that the board will be informed of a candidate's removal and exclusion.
New §511.107 contains the policy to be applied to candidates that
do not appear at the exam, that arrive late at the exam or that cancel the
examination too near the exam date.
The new rules will function by implementing rules regarding exam candidates
and the computer-based examination.
These new rules are the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board published a Notice of Intention to Review Title 22, TAC, Part
22, Chapter 511 in the February 7, 2003, issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
No comments were received regarding adoption of these rules.
The new rules are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 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 contract with another
entity and to promulgate rules regarding application for the exam and conduct
of the exam and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoptions.
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 January 15, 2004.
TRD-200400264
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.123
The Texas State Board of Public Accountancy adopts an amendment
to §511.123 concerning Reporting Work Experience in Subchapter F regarding
Experience Requirements without changes to the proposed text as published
in the November 28, 2003 issue of the
Texas Register
(28 TexReg 10669). The text of the rule will not be republished.
The amendment to §511.123 will identify the full-time and part-time
work experience requirements and describes the contents of the statement that
is required from a candidate's supervising CPA. The amendment is the result
of rule review conducted pursuant to §2001.039 of the Government Code.
Government Code §2001.039 requires that each state agency review and
consider for readoption each rule adopted by that agency pursuant to the Government
Code, Chapter 2001 (Administrative Procedure Act). The Board has reviewed §511.123
and has determined that the reasons for adopting continue to exist, however,
changes were necessary as described in this preamble. The Board published
a Notice of Intention to Review Title 22, TAC, Part 22, Chapter 511 in the
February 7, 2003 issue of the
Texas Register
(28
TexReg 1234). No comments were received following publication of the notice.
The amendment will function by clearly identifying the full-time and part-time
work experience requirements and describing the contents of the statement
that is required from a candidate's supervising CPA.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act, §901.256 which authorizes the board to promulgate rules defining
work experience and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400265
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§511.161, 511.165, 511.168, 511.173, 511.176
The Texas State Board of Public Accountancy adopts amendments
to §511.161 concerning Qualifications for Issuance of a Certificate, §511.165
regarding Certificate, §511.168 concerning Reinstatement of a Certificate
or of a Registration, §511.173 regarding Filing Complaints and §511.176
concerning Certification Hearings in Subchapter H regarding Certification
without changes to the proposed text as published in the November 28, 2003
issue of the
Texas Register
(28 TexReg 10669).
The text of the rules will not be republished.
The amendment to §511.161 contain minor editorial changes. The amendment
to §511.165 deletes the timing of the issuance of certificates twice
a year to allow the board flexibility to accommodate computer-based testing
which is scheduled to commence in April 2004. The amendment to §511.168
deletes references to complying with continuing professional education requirements
and payment of all fees and penalties, inserts a reference to compliance with §901.405
of the Act and renumbers the remaining subsections. The amendment to §511.173
adds criminal convictions or deferred adjudication for crimes involving fraud,
moral turpitude, alcohol abuse and controlled substances to the list of reasons
justifying a hearing on a candidate's eligibility. The amendment to §511.176
makes some editorial changes and adds crimes involving alcohol abuse and controlled
substances to the list of crimes that directly relate to the practice of public
accountancy. These amendments are the result of rule review conducted pursuant
to §2001.039 of the Government Code. Government Code §2001.039 requires
that each state agency review and consider for readoption each rule adopted
by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board has reviewed §§511.161, 511.165, 511.168,
511.173 and 511.176 and has determined that the reasons for adopting continue
to exist, however, changes were necessary as described in this preamble. The
Board published a Notice of Intention to Review Title 22, TAC, Part 22, Chapter
511 in the February 7, 2003 issue of the
Texas Register
(28 TexReg 1234). No comments were received following publication
of the notice.
The amendment to §511.161 will function by making the rule easier
to understand. The amendment to §511.165 will function by giving the
board the flexibility to issue certificates at times it considers appropriate.
The amendment to §511.168 will function by trimming the rule of unnecessary
language and making it easier to read. The amendment to §511.173 allows
for the investigation of candidates convicted or placed on deferred adjudication
for specified types of crimes. The amendment to §511.176 will function
by adding crimes involving alcohol abuse and controlled substances to the
list of crimes that directly relate to the practice of public accountancy,
corrects a statutory citation and makes the rule easier to read.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400266
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.171
The Texas State Board of Public Accountancy adopts the repeal
of §511.171 concerning Consent Revocation without changes to the proposed
text as published in the November 28, 2003 issue of the
Texas Register
(28 TexReg 10672).
The proposed repeal of §511.171 will repeal a rule that allowed certificate
holders to voluntarily surrender their certificates but did not address the
reexamination requirement for reinstatement of a surrendered certificate.
This repeal is the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board published a Notice of Intention to Review Title 22, TAC, Part
22, Chapter 511 in the February 7, 2003 issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
The repeal will function by replacing this rule with another rule that
more clearly describes a procedure for voluntary surrender of a certificate
and set forth the requirements for waiver of the reexamination requirement.
No comments were received regarding adoption of the repeal.
The repeal is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400267
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §511.171
The Texas State Board of Public Accountancy adopts new rule §511.171
concerning Voluntary Surrender of Certificate without changes to the proposed
text as published in the November 28, 2003 issue of the
Texas Register
(28 TexReg 10673). The text of the rule will not be
republished.
The new rule §511.171 will allow a certificate holder who is not under
investigation by the Board to voluntarily surrender his certificate and avoid
annual CPE reporting requirements until he seeks reinstatement of his certificate.
The rule allows for reinstatement of a certificate without re-application
and re-examination if certain requirements are satisfied. This new rule is
the result of rule review conducted pursuant to §2001.039 of the Government
Code. Government Code §2001.039 requires that each state agency review
and consider for readoption each rule adopted by that agency pursuant to the
Government Code, Chapter 2001 (Administrative Procedure Act). The Board published
a Notice of Intention to Review Title 22, TAC, Part 22, Chapter 511 in the
February 7, 2003 issue of the
Texas Register
(28
TexReg 1234). No comments were received following publication of the notice.
The new rule will function by allowing CPAs to voluntary revoke their certificates
with the possibility of having their certificate reinstated without retaking
the examination.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400268
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §§515.1 - 515.4, 515.9
The Texas State Board of Public Accountancy adopts amendments
to §§515.1 concerning License, 515.2 concerning Initial License;
515.3 concerning License Renewal for Individuals and Firm Offices; 515.4 concerning
License Cancellation; and 515.9 concerning Collection of License Fees Following
Disciplinary Action without changes to the proposed text as published in the
November 28, 2003 issue of the
Texas Register
(28
TexReg 10674). The text of the rules will not be republished.
The amendment to §515.1 and §515.2 replaces "practice unit" with
"office". The amendment to §515.3 replaces "Practice Units" with "Firm
Offices", replaces "practice unit's" with "firm's office license", replaces
"practice unit's" with "firm's office" in three locations, and replaces "quality
review" with "peer review" in two locations. The amendment to §515.4
replaces "practice units'" with "firm office's" and replaces "practice unit's"
with "office". The amendment to §515.9 deletes the term "temporary permit"
in several places because temporary practice is now addressed in another section.
These amendments are the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board has reviewed §§515.1, 515.2, 515.3, 515.4 and 515.9
and has determined that the reasons for adopting continue to exist, however,
changes were necessary as described in this preamble. The Board published
a Notice of Intention to Review Title 22, TAC, Part 22, Chapter 515 in the
February 7, 2003 issue of the
Texas Register
(28
TexReg 1234). No comments were received following publication of the notice.
The amendments will function by making the rules clearer and easier to
read.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoptions.
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 January 15, 2004.
TRD-200400269
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §515.5
The Texas State Board of Public Accountancy adopts the repeal §515.5
concerning Reinstatement of a License without changes to the proposal as published
in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10675).
The repeal of §515.5 will repeal a rule that is being substantially
re-written. This repeal is the result of rule review conducted pursuant to §2001.039
of the Government Code. Government Code §2001.039 requires that each
state agency review and consider for readoption each rule adopted by that
agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure
Act). The Board published a Notice of Intention to Review Title 22, TAC, Part
22, Chapter 515 in the February 7, 2003, issue of the
Texas Register
(28 TexReg 1234). No comments were received following
publication of the notice.
The repeal will function by removing a rule and replacing it with a rewritten
and improved new rule.
No comments were received regarding adoption of the repeal.
The repeal is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act, §901.405 of the Act which changes the renewal fees and §2001.039
of the Government Code Chapter 2001 (Administrative Procedure Act) that requires
that each state agency review and consider for readoption each rule adopted
by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400271
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §515.5
The Texas State Board of Public Accountancy adopts new rule §515.5
concerning Reinstatement of a License without changes to the proposed text
as published in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10676). The text of the rule will not be
republished.
The new rule §515.5 is necessary to comply with recently amended §901.405
of the Act regarding license reinstatement fees. The Act and the new rule
create different license renewal fees for licenses that have been expired
90 days or less, expired for more than 90 days but less than one year, expired
more than one year but less than two years, expired more than two years, and
for expired licenses of persons who have been residing and practicing in another
state for two years. This new rule is the result of rule review conducted
pursuant to §2001.039 of the Government Code. Government Code §2001.039
requires that each state agency review and consider for readoption each rule
adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board published a Notice of Intention to Review Title
22, TAC, Part 22, Chapter 515 in the February 7, 2003, issue of the
The new rule will function complying with the recently amended §901.405
of the Act regarding license reinstatement fees.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400272
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §519.16
The Texas State Board of Public Accountancy adopts new rule §519.16
concerning Misdemeanors that Subject a Certificate or Registration Holder
to Discipline by the Board with a minor change to the proposed text as published
in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10677). The non-substantive change is in subsection (d)
in which a grammatical mistake of using the word "an" was changed to "a".
The new rule §519.16 will implement §901.1565 of the Act by listing
all misdemeanors that may subject a certificate or registration holder to
discipline by the Board.
The new rule educates certificate or registration holders and the public
regarding criminal conduct that subjects certificate or registration holders
to discipline by the Board.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and under HB 1218.
No other article, statute or code is affected by the adoption.
§519.16.Misdemeanors that Subject a Certificate or Registration Holder to Discipline by the Board.
(a)
Because a licensee is often placed in a position of trust
with respect to client funds, and the public in general, and the business
community in particular, rely on the veracity, integrity and honesty of licensees
in the preparation of reports and provision of other accounting services,
the board considers conviction or placement on deferred adjudication or community
supervision for any crime involving dishonesty or fraud to relate directly
to the practice of public accountancy and may subject the licensee to discipline
by the board. The board has determined that misdemeanor offenses that involve
dishonesty or fraud directly relate to the practice of accounting pursuant
to Sections 53.021, 53.022, 53.023 and 53.025 of the Occupations Code. The
following non-exclusive list of misdemeanor offenses may involve dishonesty
or fraud:
(1)
Theft;
(2)
Theft of Service;
(3)
Tampering with Identification Numbers;
(4)
Theft of or Tampering with Multichannel Video or Information
Services;
(5)
Manufacture, Distribution, or Advertisement of Multichannel
Video or Information Services Device;
(6)
Sale or Lease of Multichannel Video or Information Services
Device;
(7)
Possession, Manufacture, or Distribution of Certain Instruments
Used to Commit Retail Theft;
(8)
Forgery;
(9)
Criminal Simulation;
(10)
Trademark Counterfeiting;
(11)
Stealing or Receiving Stolen Check or Similar Sight Order;
(12)
False Statement to Obtain Property or Credit;
(13)
Hindering Secured Creditors;
(14)
Credit Card Transaction Record Laundering;
(15)
Issuance of Bad Check;
(16)
Deceptive Business Practices;
(17)
Rigging Publicly Exhibited Contest;
(18)
Misapplication of Fiduciary Property or Property of Financial
Institution;
(19)
Securing Execution of Document by Deception;
(20)
Fraudulent Destruction, Removal, or Concealment of Writing;
(21)
Simulating Legal Process;
(22)
Refusal to Execute Release of Fraudulent Lien or Claim;
(23)
Breach of Computer Security;
(24)
Unauthorized Use of Telecommunications Service;
(25)
Theft of Telecommunications Service;
(26)
Publication of Telecommunications Access Device;
(27)
Insurance Fraud;
(28)
False Alarm or Report;
(29)
Engaging in Organized Criminal Activity;
(30)
Violation of Court Order Enjoining Organized Criminal
Activity;
(31)
Unlawful Use of Criminal Instrument;
(32)
Unlawful Access to Stored Communications;
(33)
Burglary of Vehicles;
(34)
Burglary of Coin-Operated or Coin Collection Machines;
(35)
Coercion of Public Servant or Voter;
(36)
Improper Influence;
(37)
Gift to Public Servant by Person Subject to His Jurisdiction;
(38)
Offering Gift to Public Servant;
(39)
Perjury;
(40)
False Report to Peace Officer or Law Enforcement Employee;
(41)
Tampering With or Fabricating Physical Evidence;
(42)
Tampering With Governmental Record;
(43)
Fraudulent Filing of Financing Statement;
(44)
False Identification as Peace Officer;
(45)
Misrepresentation of Property;
(46)
Record of a Fraudulent Court; and
(47)
Bail Jumping and Failure to Appear.
(b)
Because a licensee is often placed in a position of trust
with respect to client funds, and the public in general, and the business
community in particular, rely on the veracity, integrity and honesty of licensees
in the preparation of reports and provision of other accounting services,
the board considers conviction or placement on deferred adjudication or community
supervision for any crime involving moral turpitude to relate directly to
the practice of public accountancy and may subject the licensee to discipline
by the board. The board has determined that misdemeanor offenses that involve
moral turpitude directly relate to the practice of accounting pursuant to
Sections 53.021, 53.022, 53.023 and 53.025 of the Occupations Code. The following
non-exclusive list of misdemeanors offenses may involve moral turpitude:
(1)
Prostitution;
(2)
Promotion of Prostitution;
(3)
Indecent Exposure;
(4)
Public Lewdness;
(5)
Obscenity;
(6)
Obscene Display or Distribution;
(7)
Sale, Distribution, or Display of Harmful Material to Minor;
(8)
Employment Harmful to Children; and
(9)
Abuse of a Corpse.
(c)
Because a licensee is often placed in a position of trust
with respect to client funds, and the public in general, and the business
community in particular, rely on the veracity, integrity and honesty of licensees
in the preparation of reports and provision of other accounting services,
the board considers conviction or placement on deferred adjudication or community
supervision for any crime involving alcohol abuse or controlled substances
to relate directly to the practice of public accountancy and may subject a
licensee to discipline by the board. The board has determined that misdemeanor
offenses that involve alcohol abuse or controlled substances directly relate
to the practice of accounting pursuant to Sections 53.021, 53.022, 53.023
and 53.025 of the Occupations Code. The following non-exclusive list of misdemeanors
offenses may involve alcohol abuse or controlled substances:
(1)
Possession of less than 28 grams of a controlled substance
listed in penalty group 3 under the Texas Penal Code;
(2)
Possession of less than 28 grams of a controlled substance
listed in penalty group 4 under the Texas Penal Code;
(3)
Manufacture, delivery or possession of a controlled substance
listed in a schedule of controlled substances, but not listed in a penalty
group under the Texas Penal Code;
(4)
Manufacture, delivery or possession of a controlled substance
analogue;
(5)
Possession or delivery of marihuana;
(6)
Possession or delivery of drug paraphernalia;
(7)
Possession or transport of chemicals with the intent to
manufacture a controlled substance; and
(8)
Any misdemeanor involving intoxication under the influence
of alcohol or a controlled substance.
(d)
Because a licensee is often placed in a position of trust
with respect to client funds, and the public in general, and the business
community in particular, rely on the veracity, integrity and honesty of licensees
in the preparation of reports and provision of other accounting services,
the board considers repeated violations of any criminal law to relate directly
to the practice of public accountancy.
(e)
A conviction or placement on deferred adjudication or community
supervision for a violation of any state or federal law that is equivalent
to an offense listed in subsections (a) through (d) of this section is considered
to directly relate to the practice of accounting and may subject a licensee
to discipline by the board.
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 January 15, 2004.
TRD-200400273
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §519.17
The Texas State Board of Public Accountancy adopts new rule §519.17
concerning Administrative Penalty Guidelines without changes to the proposed
text as published in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10679). The text of the rule will not be
republished.
The new rule §519.17 implements §901.522(c) of the Act by providing
administrative penalty guidelines.
The new rule educates certificate or registration holders and the public
regarding the range of administrative penalties imposed against certificate
or registration holders who violate the Act or Board rules.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and under HB1218.
No other article, statute or code is affected by the adoption.
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 January 15, 2004.
TRD-200400274
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §521.2, §521.14
The Texas State Board of Public Accountancy adopts an amendment
to §521.2 concerning Examination Fees and §521.14 concerning Eligibility
Fee without changes to the proposed text as published in the November 28,
2003, issue of the
Texas Register
(28 TexReg
10680). The text of the rules will not be republished.
The amendments to §521.2 and §521.14 will correct the name of
the exam subject.
The amendments will function by correcting the name of the exam subject.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act.
No other article, statute or code is affected by these adoptions.
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 January 15, 2004.
TRD-200400276
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
22 TAC §521.5, §521.11
The Texas State Board of Public Accountancy adopts an amendment
to §521.5 concerning Temporary Firm Practice Permit Fee and §521.11
concerning Fee for a Replacement Certificate without changes to the proposed
text as published in the November 28, 2003, issue of the
Texas Register
(28 TexReg 10681). The text of the rules will not be
republished.
The amendment §521.5 will add "firm practice" to the rule caption
and to the rule text. The amendment to §521.11 raises the fee for a replacement
certificate to $50.00. These amendments are the result of rule review conducted
pursuant to §2001.039 of the Government Code. Government Code §2001.039
requires that each state agency review and consider for readoption each rule
adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative
Procedure Act). The Board has reviewed §521.5 and §521.11 and has
determined that the reasons for adopting continue to exist, however, changes
were necessary as described in this preamble. The Board published a Notice
of Intention to Review Title 22, TAC, Part 22, Chapter 521 in the February
7, 2003, issue of the
Texas Register
(28 TexReg
1234). No comments were received following publication of the notice.
The amendment to §521.5 will function by making the rule caption and
text more descriptive and clearer and §521.11 will function by allowing
the state to recoup its costs to replace lost certificates.
No comments were received regarding adoption of these rules.
The amendments are adopted under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which provides the agency with the authority
to amend, adopt and repeal rules deemed necessary or advisable to effectuate
the Act and §2001.039 of the Government Code Chapter 2001 (Administrative
Procedure Act) that requires that each state agency review and consider for
readoption each rule adopted by that agency.
No other article, statute or code is affected by the adoptions.
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 January 15, 2004.
TRD-200400275
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Effective date: February 4, 2004
Proposal publication date: November 28, 2003
For further information, please call: (512) 305-7848
Chapter 831.
MIDWIFERY
Subchapter B. DOCUMENTATION
Subchapter H. LICENSING
2.
REGISTRATION OF FIRMS
Subchapter J. COMPLIANCE AND ENFORCEMENT
Subchapter K. COMPLAINTS
Subchapter M. POLICY ADVISORY OPINIONS
Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Subchapter C. RESPONSIBILITIES TO CLIENTS
Subchapter D. RESPONSIBILITIES TO THE PUBLIC
Subchapter E. RESPONSIBILITIES TO THE BOARD/PROFESSION
Chapter 511.
CERTIFICATION AS A CPA
Subchapter C. EDUCATIONAL REQUIREMENTS
Subchapter D. CPA EXAMINATION
Subchapter E. VENDOR REQUIREMENTS
Subchapter F. EXPERIENCE REQUIREMENTS
Subchapter H. CERTIFICATION
Chapter 515.
LICENSES
Chapter 519.
PRACTICE AND PROCEDURE
Chapter 521.
FEE SCHEDULE
Part 38.
TEXAS MIDWIFERY BOARD