Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 501.
RULES OF PROFESSIONAL CONDUCT
Subchapter E. RESPONSIBILITIES TO THE BOARD/PROFESSION
22 TAC §501.93
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §501.93 concerning Responses.
The amendment to §501.93 will delete subsection (e) regarding the
location where a party to a contested case may be deposed and adds a new subsection
(e) that contains an interpretive comment.
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.
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.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero.
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 clarification of §501.93, by removal of a subsection
that is not relevant.
The probable economic cost to persons required to comply with the amendment
will be zero.
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 April 27, 2005. 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 amendment is not applicable
to small businesses.
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.
§501.93.Responses.
(a)
An applicant, certificate or registration holder shall
substantively respond in writing to any communication from the board requesting
a response, within 30 days. The board may specify a shorter time for response
in the communication when circumstances so require. The time to respond shall
commence on the date the communication was mailed, delivered to a courier
or delivery service, faxed or e-mailed to the last address, facsimile number,
or e-mail address furnished to the board by the applicant, certificate or
registration holder.
(b)
An applicant, certificate or registration holder shall
provide copies of documentation and/or working papers in response to the board's
request at no expense to the board within 30 days. The board may specify a
shorter time for response in the communication when circumstances so require.
The time to respond shall commence on the date the request was mailed, delivered
to a courier or delivery service, faxed or e-mailed to the last address, facsimile
number or e-mail address furnished to the board by the applicant, certificate
or registration holder. An applicant, certificate or registration holder may
comply with this subsection by providing the board with original records for
the board to duplicate. In such a circumstance, upon request the board will
provide an affidavit from the custodian of records documenting custody and
control of the records.
(c)
Failure to timely respond substantively to written board
communications, or failure to furnish requested documentation and/or working
papers, constitutes conduct indicating lack of fitness to serve the public
as a professional accountant.
(d)
Each applicant, certificate holder and each person required
to be registered with the board under the Act shall notify the board, in writing,
of any and all changes in either such person's mailing address or telephone
number and the effective date thereof within 30 days before or after such
effective date.
(e)
Interpretive Comment. This
section should be read in conjunction with §519.6 of this title (relating
to Subpoenas).
[
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, 2005.
TRD-200501297
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 8, 2005
For further information, please call: (512) 305-7848
22 TAC §505.1
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §505.1 concerning Board Seal and Headquarters.
The amendment to §505.1 will describe and illustrate the official
seal of the Texas State Board of Public Accountancy.
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.
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.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero.
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 clarification of what elements compose the State Board of
Public Accountancy's seal.
The probable economic cost to persons required to comply with the amendment
will be zero.
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 April 27, 2005. 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 amendment does not
affect small businesses.
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.
§505.1. Board Seal and Headquarters [
(a)
The official seal of the Texas
State Board of Public Accountancy illustrated below shall consist of:
(1)
a circle with a rope border;
(2)
a five point star comprised of five diamond
shapes is in the center, with the star placed so that one point is pointed
directly at the top, with the remaining points spaced equidistant;
(3)
the word "TEXAS" is spelled out placing one
capital letter between each point of the star beginning on the left side of
the star;
(4)
the center star is itself bordered by a circle
of dots;
(5)
the words "TEXAS STATE" in capital letters appear
at the top of the seal in the margin between the dot border and the rope border;
(6)
the words "BOARD OF PUBLIC ACCOUNTANCY" in capital
letters appear at the bottom of the seal in the margin between the dot border
and the rope border;
(7)
the background of the seal shall be black; and
(8)
all features described is subsections (1) through
(6) of this section shall be in gold.
(b)
The board seal may be embossed
on a solid gold background to place official board records and documents under
seal. The board may cause the board seal to be reproduced in other color schemes
for use in official board business or board authorized functions or publications.
The board seal may not be reproduced or used for non-board business without
the express written consent of the board’s Executive Director.
(c)
The headquarters and administrative offices
of the board shall be at 333 Guadalupe, Tower 3, Suite 900, Austin, Texas
78701-3900.
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, 2005.
TRD-200501298
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 8, 2005
For further information, please call: (512) 305-7848
Subchapter A. GENERAL PROVISIONS
22 TAC §519.6
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §519.6 concerning Subpoenas.
The amendment to §519.6 will add subsection (c), which specifies that
an applicant, certificate, or registration holder, subject to an investigation
or that is a party to a contested case, may be deposed by the Board. Subsection
(c) further specifies the location at which such deposition may take place
and, in the case of a deponent that is not a party, the reimbursement policy
of the Board. Subsection (d) adds an interpretive comment stating that this
rule should be read in conjunction with §501.93 of this title relating
to Responses.
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.
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.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero.
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 clarification of the location at which a person, subject
to an investigation or party to a contested case may be deposed; furthermore,
that an applicant, certificate or registration holder who is the subject of
an investigation, in addition to one who is party to a contested case, may
be brought by this Board to be deposed.
The probable economic cost to persons required to comply with the amendment
will be zero.
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 April 27, 2005. 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 amendment does not
apply to small businesses.
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.
§519.6.Subpoenas.
(a)
The executive director or his designated representative
is delegated authority to issue subpoenas to compel the attendance of relevant
witnesses or to compel the production of relevant documents, records and other
materials, maintained by electronic or other means in the furtherance of the
investigation of any matter within the jurisdiction of the board. The executive
director or his designated representative may administer oaths and take testimony
and other evidence from any person who is the subject of a subpoena issued
under this section in the furtherance of the investigation of any matter within
the jurisdiction of the board.
(b)
The executive director or his designated representative
is delegated authority to issue subpoenas authorized by the APA in contested
cases and the Act.
(c)
An applicant, certificate or
registration holder who is the subject of an investigation or a party to a
contested case in a disciplinary action brought by the board may be deposed
at the board's offices in Austin, Texas. If the deponent is not a party to
a contested case, the board will reimburse the deponent for reasonable expenses
incurred to attend the deposition in accordance with §2001.103 of the
Texas Government Code. Any deponent may seek a protective order concerning
the place of deposition on grounds stated in Texas Rule of Civil Procedure
192.6.
(d)
Interpretive Comment. This
section should be read in conjunction with §501.93 of this title (relating
to Responses).
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, 2005.
TRD-200501299
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 8, 2005
For further information, please call: (512) 305-7848
22 TAC §519.41
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §519.41 concerning Pleadings in Contested Cases.
The amendment to §519.41 will clarify the language required to be
included in the complaint filed by the Board with SOAH; the amended language
indicates that a respondent must file an answer with the Board as well as
SOAH.
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.
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.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be zero.
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 improved understanding by the public of where to file a
response to any complaint.
The probable economic cost to persons required to comply with the amendment
will be zero.
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 April 27, 2005. 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 there is no increase in
difficulty of responding to a complaint.
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.
§519.41.Pleadings in Contested Cases.
(a)
A complaint filed by the board with SOAH shall include
information that alleges a certificate or registration holder has committed
a violation of the Act. The complaint shall be assigned a docket number and
an ALJ and shall be filed before or contemporaneously with the notice of hearing.
The complaint shall include:
(1)
a statement of the legal authority and jurisdiction under
which the hearing is to be held;
(2)
a reference to the particular sections of the statutes
and rules involved;
(3)
a short, plain statement of the matters asserted; and
(4)
the following language in at least 12-point bold type:
"If you do not file a written answer to this complaint with the
board
[
(b)
The Notice of Hearing shall include:
(1)
a statement of the time and place of the hearing;
(2)
a statement of the nature of each charge against the Respondent;
and
(3)
the following language in at least 12 point bold type:
"If you fail to attend the hearing, the factual allegations contained in the
complaint and any amendments to the complaint will be deemed as true, and
the relief sought in the complaint and any amendments to the complaint may
be granted by default and a default judgment entered against you, which may
include any or all of the requested sanctions, including the revocation of
your certificate or registration".
(c)
The Respondent shall file a written answer with
the
board
[
(d)
Factual and legal allegations by the board in a complaint
or amended complaint are admitted when not denied in the Respondent's answer
or amended answer.
(e)
All amended pleadings shall be filed no later than 20 days
prior to the hearing date. Any amended pleading filed after that date shall
be null and void, and have no effect unless otherwise ordered by the ALJ,
upon a showing of good cause and lack of harm to the opposing party.
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, 2005.
TRD-200501300
Rande Herrell
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: May 8, 2005
For further information, please call: (512) 305-7848
Chapter 597.
UNLAWFUL ACTS AND GROUNDS FOR REVOCATION
(e)
An applicant, certificate
or registration holder who is a party to a contested case in a disciplinary
action brought by the board may be deposed at the board's offices in Austin,
Texas. If the deponent is not a party to a contested case, the board will
reimburse the deponent for reasonable expenses incurred to attend the deposition
in accordance with §2001.103 of the Texas Government Code. Any deponent
may seek a protective order concerning the place of deposition on grounds
stated in Texas Rule of Civil Procedure 192.6.]
Chapter 505.
THE BOARD of the Board ].
Chapter 519.
PRACTICE AND PROCEDURE
Subchapter C. PROCEEDINGS AT SOAH
State Office of Administrative Hearings
] within 20 days
of the date the complaint was mailed, the board may request the matter be
remanded to the board for final disposition and all of the matters alleged
in the complaint will be deemed admitted as true. A copy of any response you
file with the
board shall also be filed with the
State Office of
Administrative Hearings[
shall also be provided to the staff attorney
for the Texas State Board of Public Accountancy whose name appears on the
complaint
]."
SOAH
] within 20 days of the date the complaint or amended
complaint was sent to Respondent as computed under §519.3 of this title
(relating to Computation of Time). The answer shall include a short, plain
statement of the Respondent's defenses to each claim asserted and shall admit
or deny each allegation contained in the complaint. If the Respondent is without
knowledge or information sufficient to form a belief as to the truth of an
allegation, the Respondent shall so state and this has the effect of a denial.
When a Respondent intends in good faith to deny only a part or a qualification
of an allegation, the Respondent shall specify so much of it as is true and
material and shall deny only the remainder.
Part 25.
TEXAS STRUCTURAL PEST CONTROL BOARD