EMERGENCY RULES An agency may adopt a new or amended section or repeal an existing section on an emergency basis if it determines that such action is necessary for the public health, safety, or welfare of this state. The section may become effective immediately upon filing with the Texas Register, or on a stated date less than 20 days after filing and remaining in effect no more than 120 days. The emergency action is renewable once for no more than 60 additional days. Symbology in amended emergency sections. New language added to an existing section is indicated by the use of bold text. [Brackets] indicate deletion of existing material within a section. TITLE 22. EXAMINING BOARDS Part XXII. Texas State Board of Public Accountancy Chapter 523. Continuing Professional Education Continuing Professional Education Standards 22 TAC sec.523.32 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.523.32, concerning Ethics Course. The amendment is adopted on an emergency basis under the Government Code, Chapter 2001, sec.2001.034, which provides the Board with the authority to adopt a rule on an emergency basis with an abbreviated notice and hearing if the Board finds as it has found here that an imminent peril to the public health, safety or welfare requires adoption of a rule on fewer than 30 days notice. Licensees need to know which required Ethics courses are acceptable to the Board, Ethics course sponsors need to know whether the content of their Ethics courses are acceptable to the Board, the public needs to be assured that Certified Public Accountants are completing appropriate Ethics courses, and the public needs to have their Certified Public Accountants current on the Board's rules of professional conduct. This emergency rule adoption is required to prevent an imminent peril to the public welfare which necessitates the immediate adoption of a revision to sec.523.32 (Ethics Course) because CPAs may currently receive the required credit for ethics course which do not meet Board standards. The amendment to sec.523.32 adopted on an emergency basis was proposed for public comment in the April 28, 1995, issue of the Texas Register (20 TexReg 3129). The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.6, which provide the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to effect the purposes of the law; sec.15A, which requires Certified Public Accountants to participate in continuing professional education courses; and sec.2001.034, Government Code, which states emergency adopted rules are effective for not longer than 120 days from the date of their adoption. sec.523.32. Ethics Course.
    Effective January 1, 1995, each certificate or registration holder, unless granted retired or permanent disability status or other exemption, is required every three years to successfully complete [a minimum of our hours of ethics course a part of which shall include] a four- hour course of comprehensive study on the Rules of Professional Conduct of the Board,
      offered through a Board-registered provider of continuing professional education. Before a provider of continuing professional education can offer this course, the contents of the course must be submitted to the continuing professional education committee of the board for approval.
        The course [may] must
          be claimed as a non-technical course when reporting continuing professional education hours. Issued in Austin, Texas, on May 1, 1995. TRD-9505973 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: May 17, 1995 Expiration date: September 14, 1995 For further information, please call: (512) 505-5566