Part 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

Chapter 511. CERTIFICATION AS A CPA

Subchapter D. CPA EXAMINATION

22 TAC §511.70

(Editor's note: The text of the following section proposed for repeal will not be published. The section may be examined in the offices of the Texas State Board of Public Accountancy or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The Texas State Board of Public Accountancy (Board) proposes the repeal of §511.70 concerning Processing Suspected Irregularities Involving Candidates for the Uniform CPA Examination.

The proposed repeal of §511.70 will allow the Board to write a new, more responsive rule on this topic.

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed repeal will be in effect:

A. the additional estimated cost to the state expected as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

B. the estimated reductions in costs to the state and to local governments as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

C. the estimated loss or increase in revenue to the state as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

Mr. Treacy has determined that for the first five-year period the repeal is in effect the public benefits expected as a result of adoption of the proposed repeal will be that another rule that is clearer and better written will be enacted.

The probable economic cost to persons required to comply with the repeal will be zero because the repeal of this rule does not require anyone to do anything.

Mr. Treacy has determined that a Local Employment Impact Statement is not required because the proposed repeal will not affect a local economy.

The Board requests comments on the substance and effect of the proposed repeal from any interested person. Comments must be received at the Board no later than noon on Thursday June 21, 2001. Comments should be addressed to Amanda G. Birrell, General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.

Mr. Treacy has determined that the proposed repeal will not have an adverse economic effect on small businesses because the repeal of this rule does not require anyone to do anything.

The Board specifically invites comments from the public on the issues of whether or not the proposed repeal will have an adverse economic effect on small business; if the repeal 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 repeal is to be adopted; and if the repeal 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 repeal 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 repeal is proposed under the Public Accountancy Act, Texas Civil Statutes, Article 41a-1, 6(a) (Vernon Supp. 1998), 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 repeal.

§511.70.Processing Suspected Irregularities Involving Candidates for the Uniform CPA Examination.

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 May 18, 2001.

TRD-200102799

William Treacy

Executive Director

Texas State Board of Public Accountancy

Earliest possible date of adoption: July 1, 2001

For further information, please call: (512) 305-7848

22 TAC §511.70

The Texas State Board of Public Accountancy (Board) proposes new §511.70 concerning Grounds for Disciplinary Action of Candidates.

The new §511.70 will allow the Board to combine former §511.70 and §511.101 and to re-write these rules to allow the Board to take action against CPA candidates who display specific behavior at the CPA examination as well as misrepresent information on official Board applications.

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed new rule will be in effect:

A. the additional estimated cost to the state expected as a result of enforcing or administering the new rule will be zero because the Board is already taking action against candidates for prohibited activities.

B. the estimated reduction in costs to the state and to local governments as a result of enforcing or administering the new rule will be zero because the Board is already taking action against candidates for prohibited activities and the rule has no application to local government.

C. the estimated loss or increase in revenue to the state as a result of enforcing or administering the rule will be zero because the Board is already taking action against candidates for prohibited activities.

Mr. Treacy has determined that for the first five-year period the new rule is in effect the public benefits expected as a result of adoption of the proposed new rule will be a clearly written rule regarding prohibited examination related conduct.

The probable economic cost to persons required to comply with the new rule will be zero because the Board is already taking action against candidates for prohibited activities.

Mr. Treacy has determined that a Local Employment Impact Statement is not required because the proposed new rule will not affect a local economy.

The Board requests comments on the substance and effect of the proposed new rule from any interested person. Comments must be received at the Board no later than noon on Thursday June 21, 2001. Comments should be addressed to Amanda G. Birrell, General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.

Mr. Treacy has determined that the proposed new rule will not have an adverse economic effect on small businesses because the Board is already taking action against candidates for prohibited activities.

The Board specifically invites comments from the public on the issues of whether or not the proposed new rule will have an adverse economic effect on small business; if the new rule 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 new rule is to be adopted; and if the new rule 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 new rule 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 new rule is proposed under the Public Accountancy Act, Tex. Occupations Code, Section 901.151 (Vernon 1999) 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 new rule.

§511.70. Grounds for Disciplinary Action of Candidates.

(a)

The board may discipline a candidate for any grounds specified in Section 901.503 of the Public Accountancy Act. Such grounds include but are not limited to the conduct described in subsections (b) - (d) of this rule.

(b)

The board may discipline a candidate for making a false, fraudulent or materially misleading statement or a material omission on, or in connection with, any application for evaluation, examination or to become a certified public accountant of this state. The withdrawal of any application shall not deprive the board of its authority to take action against the applicant.

(c)

The board may discipline any candidate for failing to comply with written guidelines of conduct to be adhered to by candidates during the examination or oral guidance by representatives of the board at any examination location.

(d)

The board may discipline any candidate for cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the CPA Examination at any location within the state where the examination is given, or where a Texas candidate is taking the CPA Examination at a location outside of the state. The voluntary departure or expulsion from an examination shall not deprive the board of its authority to take action against the applicant.

(e)

Cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the CPA Examination includes, but is not limited to, engaging in, solicitation, or procuring any of the following:

(1)

any communication between one or more examinees and any person, other than a proctor or exam administrator while the examination is in progress.

(2)

any communication between one or more examinees and any person at any time concerning the content of the examination including, but not limited to, any exam question or answer, unless the examination has been publicly released by the preparer of the examination except for communication with a proctor or exam administrator while the examination is in progress.

(3)

taking by another of all or any part of the examination for the examination candidate.

(4)

possession or use at any time during the examination or while the examinee is in the examination site of any device, material, or document that is not expressly authorized for use by examinees during the examination including but not limited to, notes, crib sheets, books, and electronic devices.

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 May 18, 2001.

TRD-200102797

William Treacy

Executive Director

Texas State Board of Public Accountancy

Earliest possible date of adoption: July 1, 2001

For further information, please call: (512) 305-7848

22 TAC §511.101

(Editor's note: The text of the following section proposed for repeal will not be published. The section may be examined in the offices of the Texas Board of Public Accountancy or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The Texas State Board of Public Accountancy (Board) proposes the repeal of §511.101 concerning Action Relating to Violations of Rules Governing Conduct During the Examination.

The proposed repeal of §511.101 will allow the Board to write a new, more responsive rule on this topic.

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed repeal will be in effect:

A. the additional estimated cost to the state expected as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

B. the estimated reductions in costs to the state and to local governments as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

C. the estimated loss or increase in revenue to the state as a result of enforcing or administering the repeal will be zero because the repeal of this rule does not require anyone to do anything.

Mr. Treacy has determined that for the first five-year period the repeal is in effect the public benefits expected as a result of adoption of the proposed repeal will be that another rule that is clearer and better written will be enacted.

The probable economic cost to persons required to comply with the repeal will be zero because the repeal of this rule does not require anyone to do anything.

Mr. Treacy has determined that a Local Employment Impact Statement is not required because the proposed repeal will not affect a local economy.

The Board requests comments on the substance and effect of the proposed repeal from any interested person. Comments must be received at the Board no later than noon on Thursday June 21, 2001. Comments should be addressed to Amanda G. Birrell, General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, Suite 900, Austin, Texas 78701 or faxed to her attention at (512) 305-7854.

Mr. Treacy has determined that the proposed repeal will not have an adverse economic effect on small businesses because the repeal of this rule does not require anyone to do anything.

The Board specifically invites comments from the public on the issues of whether or not the proposed repeal will have an adverse economic effect on small business; if the repeal 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 repeal is to be adopted; and if the repeal 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 repeal 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 repeal is proposed under the Public Accountancy Act, Texas Civil Statutes, Article 41a-1, 6(a) (Vernon Supp. 1998), 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 repeal.

§511.101.Action Relating to Violations of Rules Governing Conduct During the Examination.

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 May 18, 2001.

TRD-200102798

William Treacy

Executive Director

Texas State Board of Public Accountancy

Earliest possible date of adoption: July 1, 2001

For further information, please call: (512) 305-7848

22 TAC §521.2

The Texas State Board of Public Accountancy (Board) proposes an amendment to §521.2 concerning Examination Fees.

The amendment to §521.2 will increase the Uniform CPA Examination fees for one, two and four subjects.

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 Board is already collecting Uniform CPA examination fees, because this is only an increase in fees and because the amendment does not require the state to do or not do anything that is already being done.

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 Board is already collecting Uniform CPA examination fees, because this is only an increase in fees and because the amendment does not require the state to do or not do anything that is already being done and does not require anything of local government.

C. the estimated loss or increase in revenue to the state as a result of enforcing or administering the rule will be zero because the Board is already collecting Uniform CPA examination fees, because this is only an increase in fees and because the amendment does not require the state to do or not do anything that is already being done.

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 that the increased examination fees will be collected by the Board from the applicants rather than being paid by the Board or state.

The probable economic cost to persons required to comply with the amendment will be zero because the Board is already collecting Uniform CPA examination fees, because this is only an increase in fees and because the amendment does not require the state to do or not do anything that is already being done.

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 Thursday June 21, 2001. Comments should be addressed to Amanda G. Birrell, General Counsel, Texas State Board of Public Accountancy, 333 Guadalupe, Tower III, 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 Board is already collecting Uniform CPA examination fees, because this is only an increase in fees and because the amendment does not require the state to do or not do anything that is already being done.

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, Tex. Occupations Code, Section 901.151 (Vernon 1999) 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.

§521.2. Examination Fees.

(a)

The following fees shall be effective for the Uniform CPA Examination.

(b)

The fee for the initial examination conducted pursuant to the Act shall be $214.00 [ $180.00 ]. The fee for any examination shall be apportioned as follows:

(1)

eligible for one subject -- $68.50 [ $60.00 ];

(2)

eligible for two subjects -- $107.00 [ $90.00 ]; and

(3)

eligible for four subjects -- $214.00 [ $180.00 ].

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 May 18, 2001.

TRD-200102796

William Treacy

Executive Director

Texas State Board of Public Accountancy

Earliest possible date of adoption: July 1, 2001

For further information, please call: (512) 305-7848

Chapter 711. DIETITIANS

22 TAC §711.22

The Texas State Board of Examiners of Dietitians (board) proposes new §711.22 relating to the qualifications of licensed dietitians providing diabetes self-management training.

The proposed new section results from Senate Bill 982 enacted by the 76th Texas Legislature, 1999, input from the Texas Dietetic Association, and comments from licensed dietitians. The bill language applies to insurance policies issued after January 1, 2001.

Ms. Donna Flippin, Executive Secretary, has determined that for each year of the first five years the new section as proposed is in effect, there will be no fiscal implications for state or local governments as a result of enforcement or implementations.

Ms. Flippin has also determined that for each year of the first five years, the section is in effect, the public benefit anticipated as a result of enforcing the section as proposed will be to assure the appropriate regulation of dietitians providing diabetes self-management training.

These are no costs to microbusinesses or small businesses because no new requirements are proposed upon licensed dietitians that would result in a business expense. There are no anticipated economic costs to persons who are required to comply with this section as proposed. There is no anticipated impact on local employment.

Written comments on the new section may be submitted in writing to Donna Flippin, Executive Secretary, Texas State Board of Examiners of Dietitians, 1100 West 49th Street, Austin, Texas 78756-3183, phone: (512) 834-6601. Comments will be accepted for 30 days after publication of this notice in the Texas Register .

The new section is proposed under Texas Occupations Code, §§701.151 and 701.152 that provide the board with the authority to make and enforce rules reasonably required in the exercise of its general powers and jurisdiction. The new section is also proposed under the Texas Insurance Code, Article 21.53G, §4(b)(2)(C) and (b)(4). These portions of the Insurance Code authorize the licensed dietitian's licensing agency (the board) to determine the recent didactic and experiential preparation in diabetes clinical and educational issues required to participate in a multidisciplinary team or to provide the nutritional counseling component.

The new section affects the Texas Occupations Code, Chapter 701.

§711.22.Qualifications of Licensed Dietitians to Provide Diabetes Self-Management Training.

(a)

Purpose. This section implements Insurance Code, Article 21.53G, §4.

(b)

Diabetes self-management training. Diabetes self-management training covers the following training:

(1)

training provided to a qualified insured after the initial diagnosis of diabetes in the care and management of that condition, including nutrition counseling and proper use of diabetes equipment and supplies;

(2)

additional training authorized on the diagnosis of a physician or other health care practitioner of a significant change in the qualified insured's symptoms or condition that requires changes in the qualified insured's self-management regimen; and

(3)

periodic or episodic continuing education training when prescribed by an appropriate health care practitioner as warranted by the development of new techniques and treatments for diabetes.

(c)

Providing diabetes self-management training as a member of a multi-disciplinary team.

(1)

Prior to beginning to provide diabetes self-management training as a member of a multi-disciplinary team under Insurance Code, Article 21.53G, §4(b)(2), a licensed dietitian must complete at least six hours of continuing education in diabetes-specific or diabetes-related topics within the previous two years.

(2)

Thereafter, to remain qualified to continue to provide such services, a licensed dietitian shall complete at least six hours of continuing education annually in diabetes-specific or diabetes-related topics.

(3)

A licensed dietitian who is not a Certified Diabetes Educator and who is providing diabetes self-management training as a member of a multi-disciplinary team under Insurance Code, Article 21.53G, §4(b)(2), shall confine his or her professional services to nutrition education and/or counseling, lifestyle modifications, the application of self-management skills, reinforcing diabetes self-management training, and other acts within the scope of his or her professional education and training which are conducted under the supervision of the coordinator of the multi-disciplinary team.

(d)

Providing the nutrition component of diabetes self-management training.

(1)

Prior to beginning to provide the nutrition component of diabetes self-management training under Insurance Code, Article 21.53G, §4(b)(4), a licensed dietitian must complete at least six hours of continuing education in diabetes-specific or diabetes-related topics within the previous two years.

(2)

Thereafter, to remain qualified to continue to provide such services, a licensed dietitian shall show proof to the Texas State Board of Examiners of Dietitians (board) of completion of at least six hours of continuing education annually in diabetes-specific or diabetes-related topics.

(e)

Continuing education. The continuing education completed under this section shall meet the requirements described in §711.17 of this title (relating to Continuing Education Requirements). The continuing education completed under this section may be part of the credits required for annual renewal of a license.

(f)

Submission of continuing education to the board. Upon written request by the board, the licensed dietitian shall submit to the board proof of completion of the continuing education completed under this section. The licensed dietitian shall submit the proof of completion in a manner and a timeframe acceptable to the board.

(g)

Provisional Licensed Dietitians. A provisional licensed dietitian shall not provide diabetes self-management training under these rules.

(h)

Certified Diabetes Educator. This section does not apply to a licensed dietitian who is a diabetes educator certified by the National Certification Board for Diabetes Educators.

(i)

Non-application of rules. This section does not pertain to or restrict a licensed dietitians who does not qualify under this section from providing the nutrition component of diabetes self-management training within the scope of the license issued by the board, to a person:

(1)

who is not a qualified insured as defined in the Insurance Code, Article 21.53G;

(2)

who does not intend to seek payment for or reimbursement for diabetes self-management training; or

(3)

without the written order of a licensed physician or other healthcare practitioner.

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 May 18, 2001.

TRD-200102810

Patricia Mayers Krug

Chairperson

Texas State Board of Examiners of Dietitians

Earliest possible date of adoption: July 1, 2001

For further information, please call: (512) 458-7236