Part 19.
POLYGRAPH EXAMINERS BOARD
Chapter 391.
POLYGRAPH EXAMINER INTERNSHIP
22 TAC §391.3
The Polygraph Examiners Board proposes an amendment to §391.3,
concerning Internship Training Schedule.
Paragraph (12) is amended because it is not the board's position to limit
proprietorship. Paragraph (14) is amended because the rule was in conflict
with other statutes. Paragraph (17)(A) is amended for general grammatical
clean-up.
Frank DiTucci, Executive Officer, Polygraph Examiners Board, has determined
that for the first five year period the amendment is in affect, there will
be no fiscal implications to state or local government as a result of enforcing
the amendment as proposed.
Mr. DiTucci also has determined that for each year of the first five years
the rule is in effect the public benefit anticipated as a result of enforcing
the rule will be an updated rule. There will be no effect on small or micro
businesses. There are no anticipated economic costs to individuals required
to comply with the rule as proposed.
Comments on the amendment may be submitted to: Frank DiTucci, Executive
Officer, Polygraph Examiners Board, P.O. Box 4087, Austin, Texas 78773-0001.
Comments will be accepted for 30 days from the date of publication of the
proposed rule in the
Texas Register
.
The amendment is proposed under the Polygraph Examiners Act,
Texas Occupations Code, Chapter 1703, which provides the board with the authority
to prescribe, adopt, and enforce rules relating to the administration and
enforcement of the provisions of the Polygraph Examiners Act, Texas Occupations
Code, Chapter 1703.
No other statute, code or article is affected by the amendment.
§391.3Internship Training Schedule.
The following internship schedule has been approved and adopted by
the Board as a minimum type and number of hours of any internship training
program to be utilized in course of supervised instruction:
(1)
History and development of polygraph--four hours.
(2)
Legal and ethical aspects of polygraph.
(A)
Texas Polygraph Examiners Act--10 hours.
(B)
Statements and reports, civil rights, examiner and professional
ethics--10 hours.
(3)
Physiology--24 hours.
(A)
Nervous system, autonomic nervous system.
(i)
Sympathetic system.
(ii)
Parasympathetic system.
(B)
Circulatory system and the heart.
(C)
Respiratory system.
(D)
Effects of drugs, alcohol, and illness.
(4)
Psychology--24 hours.
(A)
General.
(B)
Abnormal.
(C)
As applied to polygraph.
(5)
Interrogation and interviews--100 hours.
(A)
Receiving case briefing.
(B)
Pre-test interview.
(C)
Post-test interview.
(6)
Chart interpretation--120 hours.
(A)
All types of tests and responses.
(B)
Chart marking.
(C)
Test results: No Deception Indicated, Deception Indicated,
Inconclusive or No Opinion.
(7)
Question formulation and test construction--120 hours.
(A)
All types of tests.
(B)
All types of questions.
(C)
Semantics.
(8)
Instrumentation--10 hours.
(A)
Construction and maintenance.
(B)
Trouble shooting.
(C)
Nomenclature.
(9)
Summary and general review--10 hours.
(10)
Supervised testing and interviewing--minimum of 30 tests.
(11)
Counseling and critique as required in opinion of sponsor.
(12)
A list of approved polygraph schools
shall
be
maintained
at
[
(13)
The Board may request and require inspection and review
of the internship program of any licensed examiner or internee at any time
to ascertain compliance with the program approved by the Board.
(14)
Each sponsoring polygraph examiner shall submit to the
Board progress reports every 60 days from the date of Board approval of the
internship on each intern on forms furnished by the Board. To serve as a sponsor
for an intern polygraph examiner, a Texas licensed polygraph examiner must
have held an original Texas polygraph license continuously for at least two
years immediately preceding the application
.
[
(15)
No licensed examiner shall have more than two (2) interns
under his/her sponsorship at any one time.
(16)
The Secretary of the Board and/or the Executive Officer
may approve an intern applicant who meets the qualifications set forth in §391.2
of this title (relating to Procedure and Qualifications) and:
(A)
who is a graduate of a polygraph examiners course approved
by the Board and has completed not less than six months of internship training;
or
(B)
who is not a graduate of an approved polygraph examiners
course and has completed not less than 12 months of internship training; and
(C)
the Executive Officer may approve an intern applicant who
meets the qualifications set forth in §391.2 of this title (relating
to Procedure and Qualifications).
(17)
The intern licensing period shall begin:
(A)
on the
first day of class
[
(B)
if the school has begun and the applicant has not completed
all of the requirements for licensure, the internship shall begin on the date
the applicant is approved for the intern license; or
(C)
if the applicant is not a graduate of an approved polygraph
examiners course but intends to complete not less than 12 months of internship
training; the internship shall begin on the date the applicant is approved
for the intern license by the Board.
This agency hereby certifies that the proposal
has been reviewed by legal counsel and found to be within the agency's legal
authority to adopt.
Filed with the Office of
the Secretary of State on March 24, 2006.
TRD-200601806
Frank DiTucci
Executive Director
Polygraph Examiners Board
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 424-2058
Chapter 505.
THE BOARD
22 TAC §505.10
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §505.10 concerning Board Committees.
The amendment to §505.10 will eliminate the Major Case Committee and
replace it with a second Technical Standards Review Committee.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because the amendment does not
add new committees, just replaces one for another.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
the amendment does not add new committees, just replaces one for another.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero because the amendment
does not add new committees, just replaces one for another.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be an increase in the speed in which complaints regarding violations
of technical standards are processed and resolved.
The probable economic cost to persons required to comply with the amendment
will be zero because the amendment applies to the Board's committees and does
not place any burden on members of the public to comply.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because the amendment does not
concern small businesses.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§505.10.Board Committees.
(a)
Committee appointments. Appointments to standing committees
and ad hoc committees shall be considered annually by the board's presiding
officer to assist in carrying out the functions of the board under the provisions
of the Public Accountancy Act. Committee appointments shall be made by the
presiding officer for a term of two years but may be terminated at any point
by the presiding officer. Committee members may be re-appointed at the discretion
of the presiding officer. The board's presiding officer shall be an ex officio
member of each standing committee and ad hoc committee and chair of the executive
committee.
(b)
Committee actions. The actions of the committees are recommendations
only and are not binding until ratification by the board at a regularly scheduled
meeting.
(c)
Committee meetings. Committee meetings shall be held at
the call of the committee chair, and a report to the board at its next regularly
scheduled meeting shall be made by such chair or, in the absence of the chair,
by another board member serving on the committee.
(d)
Vacancies. If for any reason a vacancy occurs on a committee,
the board's presiding officer may appoint a replacement in accordance with
subsection (a) of this section.
(e)
Standing committee structure and charge to committees.
The standing committees shall consist of policy-making committees and working
committees comprised of the following individuals and shall be charged with
the following responsibilities.
(1)
The executive committee shall be a policy-making committee
comprised of the board's presiding officer, assistant presiding officer, secretary,
treasurer, immediate past presiding officer of the board if still serving
on the board, and at least one other officer elected by the board. The Executive
Committee shall also be the board's audit committee. The executive committee
may act on behalf of the full board in matters of urgency, or when a meeting
of the full board is not feasible; the executive committee's actions are subject
to full board ratification at its next regularly scheduled meeting. The functions
of the executive committee shall be to advise, consult with, and make recommendations
to the board concerning matters requested by the board's presiding officer,
including:
(A)
litigation;
(B)
emergency suspensions pursuant to board rule §519.43
of this title;
(C)
cease and desist orders pursuant to board rule §518.2
of this title and violations of cease and desist orders pursuant to board
rule §518.3 of this title;
(D)
proposed changes in the board rules of professional conduct
(the rules);
(E)
amendments to the Act;
(F)
responses/positions relating to papers, reports, and other
submissions from national associations or boards;
(G)
legislative oversight, including, but not limited to, budget,
performance measures, proposed changes in legislation affecting the board,
and computer utilization and;
(H)
special issues.
(2)
The continuing professional education committee shall be
a working committee comprised of at least two board members, one of whom shall
serve as chair, assisted by at least two non-board members who shall serve
in an advisory capacity. The committee shall make recommendations to the board
regarding:
(A)
the mandatory continuing professional education program
as it relates to reporting and attendance requirements, registration and monitoring
of continuing professional education sponsors, disciplinary actions, reporting
forms, and office procedures;
(B)
investigations of sponsor compliance with the terms of
the sponsor agreements, including the related recordkeeping requirements;
(C)
the results of monitoring continuing professional education
courses for the purpose of evaluating the facilities, course content as presented,
and the adequacy of the course presenter(s);
(D)
any significant deficiencies observed in carrying out subparagraphs
(B) and (C) of this paragraph; and
(E)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies related to the mandatory continuing
professional education program as it relates to licensees and to relations
with sponsors of continuing professional education.
(3)
The qualifications committee shall be a working committee
comprised of at least two board members, one of whom shall serve as chair,
assisted by at least two non-board members who shall serve in an advisory
capacity. The committee shall make recommendations to the board regarding:
(A)
the educational qualifications of an applicant for the
Uniform Certified Public Accountant Examination in accordance with §§511.51
through 511.59 of this title (relating to Educational Requirements);
(B)
the administration, security, discipline, and other aspects
of the conduct of the Uniform Certified Public Accountant Examination in Texas;
(C)
the work experience qualifications of an applicant for
the certified public accountant certificate in accordance with §§511.121
through 511.124 of this title (relating to Experience Requirements); and/or
(D)
where applicable, the equivalency examination measuring
the professional competency of an applicant for a CPA certificate by reciprocity;
and
(E)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies relating to the qualifications process.
(4)
The licensing committee shall be a working committee comprised
of at least two board members, one of whom shall serve as chair, assisted
by at least two non-board members who shall serve in an advisory capacity.
The committee shall make recommendations to the board regarding:
(A)
applications for certification, registration, and licensure;
(B)
requests or applications for reinstatement of any certificate,
registration, or license which the board previously has revoked, suspended,
or refused to renew; and
(C)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies as they relate to the licensing process.
(5)
The behavioral enforcement committee shall be a working
committee comprised of at least two board members, one of whom shall serve
as chair, assisted by at least two non-board members who shall serve in an
advisory capacity. The committee shall:
(A)
study complaints involving suspected violations of the
Act and the board's rules and make recommendations to the board as appropriate;
(B)
follow up on board orders to insure that certificate or
registration holders and others adhere to sanctions prescribed by or agreements
with the board; and
(C)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies related to the behavioral restraints
of the rules and the Act.
(6)
The technical standards review
1
committee
and the technical standards review 2 committee
shall be [
(A)
study complaints from any source involving suspected violations
of the technical standards included in the rules and shall make recommendations
to the board as appropriate;
(B)
follow up on board orders to insure that certificate or
registration holders and others adhere to sanctions prescribed by or agreements
with the board; and
(C)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies related to enforcement of technical
standards.
(7)
The peer review committee shall be a working committee
comprised of at least two board members, one of whom shall serve as chair,
assisted by at least two non-board members who shall serve in an advisory
capacity. The committee shall:
(A)
conduct a periodic review and evaluation of reports publicly
filed with the State of Texas (or any board, commission, or agency thereof)
and of each of the various types of reports, as defined by board rule, of
each practice unit, as defined by board rule, which is engaged in the practice
of public accountancy in the State of Texas;
(B)
refer to the technical standards review committee egregious
substandard reports issued by practice units for which educational rehabilitation
has not been effective; and
(C)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies relating to the peer review program.
(8)
The board rules committee shall be a policy-making committee
comprised of at least three board members, one of whom shall serve as chair.
The committee shall make recommendations to the board concerning the board's
rules, opinions and policies. All working committees shall refer proposed
changes to the board's rules, opinions and policies to the rules committee
for consideration for recommendation to the board.
[
(9)
[
(10)
[
(A)
investigate matters forwarded to the committee from any
other board committee or board staff in accordance with board instruction
and policy;
(B)
prepare, as appropriate, investigative reports regarding
each referred matter;
(C)
inform referring board committees or board staff of the
results of its investigations;
(D)
inform the appropriate committee when possible violations
of board rules and the Public Accountancy Act are observed; and
(E)
make recommendations to the board's policy-making committees
(the executive committee and the rules committee) concerning proposed changes
in board rules, opinions, and policies relating to the constructive enforcement
program.
(f)
Ad hoc advisory committees. Ad hoc advisory committees
may be established by the board's presiding officer and members and advisory
members appointed as appropriate.
(g)
Policy guidelines. All advisory committee members performing
any duties utilizing board facilities and/or who have access to board records,
shall conform and adhere to the standards, board rules, and personnel policies
of the board as described in its personnel manual and to the laws of the State
of Texas governing state employees.
(h)
Conflicts of interest. To avoid a conflict of interest
or the appearance of a conflict of interest, no committee member may provide
a report or expert testimony for or otherwise advocate on behalf of a complainant
or a respondent in a disciplinary matter pending before the board while serving
on a standing committee of the board. A Committee member is not in violation
of this rule by reason of testimony given or a report prepared as part of
a litigation support engagement in another forum being considered by a committee
of the board in an enforcement action; provided however, the board's rules
on recusal of that committee member apply.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601779
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
22 TAC §505.11
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §505.11 concerning Texas State Board of Public Accountancy
Policy Statement of the Peer Assistance Oversight Committee.
The amendment to §505.11 will broaden the rule to include all CPA
candidates. As the rule is currently written CPA candidates who have completed
the CPA examination are excluded.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because the amendment does not
impose or reduce additional responsibilities on the Board.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
the amendment does not impose or reduce additional responsibilities on the
Board.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero because the amendment
does not impose or reduce additional responsibilities on the Board.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be encouragement for a larger number of potential license holders
to seek help should they need it.
The probable economic cost to persons required to comply with the amendment
will be zero because the amendment does not impose costs.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because the amendment does not
impose costs upon firm license holders.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§505.11.Texas State Board of Public Accountancy Policy Statement of the Peer Assistance Oversight Committee.
(a)
The Texas State Board of Public Accountancy has established
the Peer Assistance Oversight committee to oversee the activities of the Texas
Society of Certified Public Accountants' peer assistance program as mandated
under the Texas Health and Safety Code, Chapter 467.
(b)
The Peer Assistance Oversight Committee operates under
the premise that impairments caused by substance abuse and mental illness
are treatable.
(c)
The Peer Assistance Oversight Committee's responsibilities
include, but are not limited to:
(1)
protecting the public from CPAs whose ethical, behavioral,
and technical violations due to chemical dependency and/or mental illness
have harmed, or have the potential to harm, the public;
(2)
encouraging CPAs, CPA [
(3)
cooperating with the Texas Society of CPAs peer assistance
program in promoting confidential assistance to CPAs, CPA [
(4)
disseminating information about the peer assistance program
to CPAs, CPA [
This agency hereby certifies that the proposal has been
reviewed by legal counsel and found to be within the agency's legal authority
to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601780
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
Subchapter C. EDUCATIONAL REQUIREMENTS
22 TAC §511.58
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §511.58 concerning Definitions of Related Business Subjects.
The amendment to §511.58 will define ethical reasoning, integrity,
objectivity and independence as core values for the ethics course requirement.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because the amendment does not
impose or reduce additional costs on the Board.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
the amendment does not impose or reduce additional costs on the Board.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero because the amendment
does not impose or reduce additional costs on the Board.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be a greater clarification regarding the ethics courses the
Board requires potential CPAs to take.
The probable economic cost to persons required to comply with the amendment
will be zero because the amendment does not create additional costs.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because the amendment does not
impose additional costs.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§511.58.Definitions of Related Business Subjects.
(a)
An individual who holds a baccalaureate degree from a recognized
educational institution may take related business courses offered at an accredited
community college, provided they are recognized as upper division courses
for a 4-year BBA degree from an institution recognized by the board.
(b)
Effective July 1, 2005, the board will accept not fewer
than 21 passing semester hours of upper division courses (for the purposes
of this subsection, economics and statistics at any college level will count
as upper division courses) as related business subjects (without repeat),
taken at a recognized educational institution shown on official transcripts
or accepted by a recognized educational institution for purposes of obtaining
a baccalaureate degree or its equivalent, in the following areas. Not more
than 6 semester hours taken in any subject area may be used to meet the minimum
hour requirement.
(1)
business law, including study of the Uniform Commercial
Code;
(2)
economics;
(3)
management;
(4)
marketing;
(5)
business communications;
(6)
statistics;
(7)
technical writing (covering subjects such as opinions,
tax planning reports, and management advisory services reports and management
letters);
(8)
finance;
(9)
information systems or technology; and
(10)
other areas related to accounting.
(c)
In addition to the 21 hours required in subsection (b)
of this section, effective July 1, 2005, the board requires that 3 passing
semester hours be earned as a result of taking a course in ethics. The course
must be taken at a recognized educational institution and should include
core values such as
ethical reasoning, integrity, objectivity [
(d)
Credit for hours taken at recognized colleges and universities
using the quarter system shall be counted as 2/3 of a semester hour for each
hour of credit received under the quarter system.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601781
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
22 TAC §515.1
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §515.1 concerning License.
The amendment to §515.1 will stagger firm license renewal every twelve
month period, rather then at the beginning of the year.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because the change does not affect
license fees.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
the change does not affect license fees.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero because the change does
not affect license fees.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be a clarification of firm license renewal procedure.
The probable economic cost to persons required to comply with the amendment
will be zero because the change does not affect license fees.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because this change does not affect
the fees paid by small firms for firm licenses.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§515.1.License.
(a)
Individuals certified or registered by this board must
obtain a license for each 12-month interval.
(b)
Subject to §515.3 of this title (relating to
License Renewal for Individuals and Firm Offices) firms
[
(c)
A license shall not be issued or renewed unless all required
fees, continuing professional education and a completed application have been
received by the board.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601782
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
22 TAC §515.3
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §515.3 concerning License Renewal for Individuals and
Firm Offices.
The amendment to §515.3 will change the expiration date of a firm
license from December 31st of each year to the last day of the month of the
firm's registration.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because the change does not affect
firm license fees.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
the change does not affect firm license fees.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero because the change does
not affect firm license fees.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be a more efficient method of processing firm license renewals.
The probable economic cost to persons required to comply with the amendment
will be an initial license fee that will include the standard annual fee plus
additional fees for each extra month added to accommodate the new staggered
schedule; persons affected by this amendment will be required to pay only
the annual fee for all subsequent annual license renewal periods.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because other then the additional
fee for the initial license renewal period to accommodate staggered expiration
dates, the change does not affect firm license fees.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§515.3.License Renewal for Individuals and Firm Offices.
(a)
Licenses for individuals will have staggered expiration
dates based on the last day of the individuals' birth months. The license
will be issued for a 12-month period.
(b)
At least 30 days before the expiration of an individual's
license, the board shall send written notice of the impending license expiration
to the individual at the last known address according to board records.
(c)
Licenses for offices of firms will have
staggered expiration dates that will be the last day of an assigned renewal
month. All offices of a firm will have the same expiration date. Conversion
to staggered license expiration dates will begin on January 1, 2007. After
conversion to staggered license expiration dates is complete, all firm licenses
will be issued for a 12-month period.
[
(d)
At least 30 days before the expiration of a firm's office
license, the board shall send written notice of the impending license expiration
to the main office of the firm at the last known address according to the
records of the board.
(e)
A firm's office license shall not be renewed unless the
sole proprietor, each partner, officer, director, or shareholder of the firm
who is listed as a member of the firm and who is certified or registered under
the Act has a current individual license.
(f)
If a firm is subject to peer review, then a firm's office
license shall not be renewed unless the office has notified the board of the
peer review date assigned by a board approved sponsoring organization.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601783
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
22 TAC §517.2
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §517.2 concerning Application for Temporary Permit.
The amendment to §517.2 will clarify that firms practicing public
accountancy under a Temporary Practice Permit are subject to the same terms
and conditions of practice as firms that hold a Texas Firm License.
William Treacy, Executive Director of the Board, has determined that for
the first five-year period the proposed amendment will be in effect:
A. the additional estimated cost to the state expected as a result of enforcing
or administering the amendment will be zero because current resources can
implement the changes in the amendment.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be zero because
current resources can implement the changes in the amendment.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be an estimated increase of
about $50 per firm that chooses a temporary permit over a firm license.
Mr. Treacy has determined that for the first five-year period the amendment
is in effect the public benefits expected as a result of adoption of the proposed
amendment will be out-of-state firms that are subject to the Board's jurisdiction
even if they operate with temporary licenses.
The probable economic cost to persons required to comply with the amendment
will be about $100 per year.
Mr. Treacy has determined that a Local Employment Impact Statement is not
required because the proposed amendment will not affect a local economy.
The Board requests comments on the substance and effect of the proposed
amendment from any interested person. Comments must be received at the Board
no later than noon on May 2, 2006. Comments should be addressed to Rande Herrell,
General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower
3, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.
Mr. Treacy has determined that the proposed amendment will not have an
adverse economic effect on small businesses because the charge does not affect
the fees paid to practice under a temporary license in this state, although
there is an increase of about $50 per firm that chooses a temporary permit
over a firm license.
The Board specifically invites comments from the public on the issues of
whether or not the proposed amendment will have an adverse economic effect
on small business; if the amendment is believed to have such an effect, then
how may the Board legally and feasibly reduce that effect considering the
purpose of the statute under which the amendment is to be adopted; and if
the amendment is believed to have such an effect, how the cost of compliance
for a small business compares with the cost of compliance for the largest
business affected by the amendment under any of the following standards: (a)
cost per employee; (b) cost for each hour of labor; or (c) cost for each $100
of sales. See Texas Government Code, §2006.002(c).
The amendment is proposed under the Public Accountancy Act ("Act"),
Texas Occupations Code, §901.151 which authorizes the Board to adopt
rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by this proposed amendment.
§517.2.Application for Temporary Permit.
(a)
An application for a temporary permit shall be made on
a form prescribed by the board and submitted to the executive director for
approval.
(1)
The application must contain:
(A)
the identity of the firm;
(B)
the firm address;
(C)
a list of all partners or individuals of the firm who
will be practicing in Texas under provisions of the permit;
(D)
a verification by the state or country that has permanent
regulatory authority over the partnership, corporation, limited liability
company, limited liability partnership or sole proprietorship is in good standing
and is licensed to practice public accountancy in that state or country.
(2)
The application must be submitted with the requisite fee.
(3)
Upon approval of the application the board shall issue
a temporary permit to be valid for not more than 1 year.
(b)
A firm that practices public accountancy
in this state under a temporary practice permit is subject to the same terms
and conditions of practice as a firm licensed by the board.
(c)
A temporary practice permit may be renewed
annually.
(d)
[
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State on March 23, 2006.
TRD-200601784
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 7, 2006
For further information, please call: (512) 305-7848
Subchapter D. STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION PROGRAMS AND RULES FOR SPONSORS
in
] the Board office and will be made
available upon request. Board approval of a polygraph school will be based
on
the school's training schedule. The board may recognize American Polygraph
Association (A.P.A.) accredited schools.
[
current American Polygraph
Association (A.P.A.) accreditation.
]
and completed
a minimum of 40 hours of continuing education in the two years immediately
proceeding the sponsorship. Documentation of this continuing education must
be on file with the Board office prior to approval of the examiner as a sponsor.
]
date of the
first class day
], of a Board approved polygraph basic school and continue
as long as the intern maintains a passing grade in that class provided the
intern has, prior to the commencement of the school, completed all of the
requirements for the intern license;
Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
a
]
working
committees each
[
committee
] comprised of at
least two board members, one of whom shall serve as chair, assisted by at
least three non-board members who shall serve in an advisory capacity. The
committees
[
committee
] shall:
(9)
The major case enforcement
committee shall be a working committee comprised of at least two board members,
one of whom shall serve as chair, assisted by at least two non-board members
who shall serve in an advisory capacity. At least one committee member shall
be a public member of the board. The committee shall make recommendations
to the board regarding legal matters on litigation or potential litigation,
and other major cases to which the board is a party. The committee shall make
recommendations to the board's policy-making committees (the executive committee
and the rules committee) concerning proposed changes in board rules, opinions,
and policies related to major case enforcement. The committee shall have the
authority to act on behalf of the board in instances where disclosure of facts
to the full board could cause the board's objectivity to be jeopardized, subject
to final approval by the board. The board shall have authority to determine
whether cases shall be heard by the major case enforcement committee or other
enforcement committee.]
(10)
] The peer assistance oversight
committee shall be a working committee comprised of at least two board members,
one of whom shall serve as chair, assisted by at least two non-board members
who shall serve in an advisory capacity. The committee shall oversee the peer
assistance program administered by the Texas Society of Certified Public Accountants
as required under the Texas Health and Safety Code, Chapter 467.001(B), and
insure that the minimum criteria as set out by the Texas Commission on Alcohol
and Drug Abuse are met. It shall make recommendations to the board and the
TSCPA regarding modifications to the program and, if warranted, refer cases
to other board committees for consideration of disciplinary or remedial action
by the board. The committee shall report to the board on a semi-annual basis,
by case number, on the status of the program.
(11)
] The constructive enforcement
committee shall be a working committee comprised of at least two board members,
one of whom shall serve as chair, assisted by non-board CPA members who shall
also serve as investigators. At least one Committee member shall be a public
member of the board. The committee shall approve the constructive enforcement
program, coordinate its activities with board committees and staff, and supervise
the training of committee members. A staff attorney of the board shall supervise
the day to day administration of the constructive enforcement program and
activities of the committee's non-board members on behalf of the committee
chairman. The committee shall:
examination
] candidates,
and accounting students to seek assistance for impairment due to chemical
dependency and/or mental illness;
examination
] candidates, and accounting students who suffer from chemical dependency
and/or mental illness; and
examination
] candidates, and accounting students.
Chapter 511.
CERTIFICATION AS A CPA
,
]
and
independence[
and other core values
].
Chapter 515.
LICENSES
Firms
]
registered
by
[
with
] this board must obtain an annual
license for each office associated with the firm.
(c)
The expiration date of a firm's office
license is December 31. The license will be issued for a 12-month period.
]
Chapter 517.
TEMPORARY PRACTICE IN TEXAS
(b)
] A firm coming into this state
to perform a peer review or report review under an approved peer review program
is exempt from obtaining a temporary permit but must conduct the review in
conformity with the Act, the laws of Texas and the Board's Rules of Professional
Conduct.
Chapter 523.
CONTINUING PROFESSIONAL EDUCATION