Part 8. TEXAS APPRAISER LICENSING AND CERTIFICATION BOARD
Chapter 153. RULES RELATING TO PROVISIONS OF THE TEXAS APPRAISER LICENSING AND CERTIFICATION ACT
The Texas Appraiser Licensing and Certification Board (TALCB) adopts an amendment to §153.5 regarding Fees without changes to the proposed text as published in the April 4, 2008, issue of the Texas Register (33 TexReg 2772) and will not be republished.
The amendment reduces the fee for temporary nonresident appraiser registration from $180 to $150.
The reasoned justification for the rule as adopted is compliance with Appraisal Subcommittee requirements as necessary to maintain TALCB's federal certification and ability to continue licensing and certifying appraisers.
No comments were received regarding the amendments as proposed.
The amendment is adopted under Texas Occupations Code §1103.156, which authorizes the Texas Appraiser Licensing and Certification Board to adopt rules relating to fees.
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 May 22, 2008.
TRD-200802669
Devon V. Bijansky
Assistant General Counsel
Texas Appraiser Licensing and Certification Board
Effective date: June 11, 2008
Proposal publication date: April 4, 2008
For further information, please call: (512) 465-3900
The Texas Appraiser Licensing and Certification Board (TALCB) adopts an amendment to §153.17(c) regarding Renewal or Extension of Certification and License or Renewal of Trainee Approval without changes to the proposed text as published in the April 4, 2008, issue of the Texas Register (33 TexReg 2773) and will not be republished.
The amendment reduces the length of time for deferral of continuing education requirements for appraisers returning from active military service. The period of deferral is reduced from 180 days to 90 days.
The reasoned justification for the rule as adopted is that the rule will conform to Appraisal Subcommittee requirements as required to maintain TALCB's federal certification and ability to continue licensing and certifying appraisers. The amendment will also ensure that appraisers returning from active duty become current on their continuing education requirements more promptly.
No comments were received regarding the amendment as proposed.
The amendment is adopted under the Texas Occupations Code §1103.153, which authorizes the Texas Appraiser Licensing and Certification Board to adopt rules relating to appraiser continuing education 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 May 22, 2008.
TRD-200802670
Devon V. Bijansky
Assistant General Counsel
Texas Appraiser Licensing and Certification Board
Effective date: June 11, 2008
Proposal publication date: April 4, 2008
For further information, please call: (512) 465-3900
Chapter 501. RULES OF PROFESSIONAL CONDUCT
Subchapter A. GENERAL PROVISIONS
The Texas State Board of Public Accountancy adopts an amendment to §501.52 concerning Definitions without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2888). The text of the rule will not be republished.
The amendment will replace "(22)" with "(21)" in paragraph (17).
The amendment will function by providing clearer definitions that are consistent with changes in the Texas Public Accountancy Act as well as changes in other Board rules.
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.
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 May 22, 2008.
TRD-200802682
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
The Texas State Board of Public Accountancy adopts an amendment to §501.75 concerning Confidential Client Communications without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2890). The text of the rule will not be republished.
The amendment replaces the word "subpoena" with the phrase "court order".
The amendment will function by mirroring the requirement in the Texas Public Accountancy Act.
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.
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 May 22, 2008.
TRD-200802683
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
Subchapter C. EDUCATION REQUIREMENTS
The Texas State Board of Public Accountancy adopts new §511.59 concerning Definition of 150 Semester Hours without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2891). The text of the rule will not be republished.
The new rule is needed in order for individuals interested in becoming Certified Public Accountants to know the minimum educational criteria for applying to take the CPA exam and the proposed revision identifies the minimum educational criteria.
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 §901.005 of the Act which requires the Board with the responsibility of assuring that the admission of persons to the practice of public accountancy in Texas have the education and experience commensurate with the requirements of the profession.
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 May 22, 2008.
TRD-200802689
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
The Texas State Board of Public Accountancy adopts an amendment to §511.163 concerning Board Approved Ethics Requirement and Examination on the Rules of Professional Conduct without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2893). The text of the rule will not be republished.
The amendment delete the original subsection (a); add new subsection (a), the new text will be "Candidates applying for the issuance of the CPA certificate who have not completed a board-approved ethics course within the past two years to meet the education requirements to take the CPA Examination, must successfully complete a board-approved four-hour ethics course of comprehensive study on the Rules of Professional Conduct of the board (chapter 501) offered through a board-approved and registered provider of continuing professional education."; add new subsection (b) with the new text "Candidates applying for the issuance of the CPA certificate who completed a board-approved ethics course to meet the education requirements to take the CPA Examination more than two years prior to the date of submitting the application for issuance of the CPA certificate must successfully complete a board-approved four-hour ethics course of comprehensive study on the Rules of Professional Conduct of the board, (chapter 501) offered through a board-approved and registered provider of continuing professional education."; renumber the original subsection (b) with subsection (c); renumber the original subsection (c) with paragraph (1) and add the text "on the Rules of Professional Conduct"; renumber subsection (d) with paragraph (2); renumber subsection (d)(1) with subparagraph (A); delete subsection (d)(2).
The amendment will function by clarifying where a test candidate can find the rules that form the basis of the test on the rules of professional conduct and allows the candidate to take a second re-exam rather than waiting six months.
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.
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 May 22, 2008.
TRD-200802684
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
Subchapter H. CERTIFICATION
22 TAC §§511.164 - 511.167, 511.171, 511.173, 511.174, 511.176
The Texas State Board of Public Accountancy adopts the repeal of §511.164, Names on Certificate, §511.165, Certificate, §511.166, Replacement Certificates, §511.167, Relinquishing a Certificate or Registration, §511.171, Voluntary Surrender of Certificate, §511.173, Filing Complaints, §511.174, Action Relating to Complaints, and §511.176, Certification Hearings without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2894). The sections will not be republished.
The repeals will remove rules that are no longer relevant.
The repeals will function by allowing the rules to be reorganized as a new chapter.
No comments were received regarding adoption of the repeals.
The repeals 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 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 May 22, 2008.
TRD-200802688
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
The Texas State Board of Public Accountancy adopts new §514.1 concerning Names on Certificates, §514.2 concerning Certificate, §514.3 concerning Replacement Certificates, §514.4 concerning Filing Complaints, §514.5 concerning Action Relating to Complaints, §514.6 concerning Voluntary Surrender of Certificate, and §514.7 concerning Certification Hearings without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2895). The text of the rules will not be republished.
The new rules are needed in order for licensees and the public to understand the certification process with the board and the rules will specifically identify how the licensee's name will appear on the licensee's certificate, how replacement certificates may be obtained, how complaints can be filed with and investigated by the board, how a licensee may surrender a certificate and the criteria for the board not certifying a candidate for licensure.
No comments were received regarding adoption of the 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.
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 May 22, 2008.
TRD-200802690
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
Subchapter D. PROCEDURES AFTER HEARING
The Texas State Board of Public Accountancy adopts an amendment to §519.72 concerning Final Decisions and Orders without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2897). The text of the rule will not be republished.
The amendment will be to replace "(c) It is the policy of the board to change a finding of fact or conclusion of law or to vacate or modify any proposed order of an ALJ when the proposed order is: (1) erroneous; (2) against the weight of the evidence; (3) based on unsound accounting principles or auditing standards; (4) based on insufficient review of the evidence; (5) not sufficient to protect the public interest; (6) not sufficient to adequately allow rehabilitation of the licensee; (7) an infringement on the board's discretion to determine the board's policies; or (8) to correct a technical error." with the new literature which reads "(c) The board may change a finding of fact or conclusion of law made by the administrative law judge, or may vacate or modify an order issued by the administrative judge, only if the board determines: (1) that the administrative law judge did not properly apply or interpret applicable law, agency rules, written policies provided to the administrative law judge with a written statement of applicable rules or policies, or prior administrative decisions; (2) that a prior administrative decision on which the administrative law judge relied is incorrect or should be changed; or (3) that a technical error in a finding of fact should be changed."
The amendment will function by public benefits expected as a result of adoption of the proposed amendment will be none.
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.
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 May 22, 2008.
TRD-200802685
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
Subchapter B. CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS
The Texas State Board of Public Accountancy adopts an amendment to §523.112 concerning Mandatory CPE Attendance without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2898). The text of the rule will not be republished.
The amendment to §523.112 will replace the phrase "(3)(B), (C), (D), and (F)" in paragraph (5) with "(3)(A), (B), (C), (D), (E) and (F)".
The amendment will function by providing greater clarity regarding the continuing professional education requirements necessary to reactivate a license
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.
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 May 22, 2008.
TRD-200802686
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848
The Texas State Board of Public Accountancy adopts an amendment to §523.143 concerning Sponsor's Record without changes to the proposed text as published in the April 11, 2008, issue of the Texas Register (33 TexReg 2900). The text of the rule will not be republished.
The amendment will require CPE sponsors to keep a copy of the complete course material as required by §523.140 rather than just an outline for the course
The amendment will function by providing a more thorough record for CPE sponsors.
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.
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 May 22, 2008.
TRD-200802687
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: June 11, 2008
Proposal publication date: April 11, 2008
For further information, please call: (512) 305-7848