Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 505.
THE BOARD
22 TAC §505.12
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §505.12 concerning Enforcement Committees.
The amendment to §505.12 will change the name of the major case enforcement
committee and constructive enforcement committee to the technical standards
review II 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 negligible because the amendment does
not impose additional costs.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be negligible
because the amendment does not reduce costs.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be negligible because the amendment
does not affect revenue.
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 the purpose of the original major case
enforcement committee.
The probable economic cost to persons required to comply with the amendment
will be negligible because the amendment does not require compliance.
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 March 12, 2007. Comments should be addressed to J. Randel
(Jerry) Hill, General Counsel, Texas State Board of Public Accountancy, 333
Guadalupe, Tower 3, Suite 900, Austin, Texas 78701 or faxed to his 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
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.
§505.12.Enforcement Committees.
(a)
The behavioral enforcement committee, technical standards
review
I
committee,
and technical standards review II committee
[
(b)
A member of the board and an enforcement committee shall
recuse himself and take no part in the board's vote on the final disposition
in any case considered by that enforcement committee.
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 January 26, 2007.
TRD-200700219
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: March 11, 2007
For further information, please call: (512) 305-7848
22 TAC §518.3
The Texas State Board of Public Accountancy (Board) proposes
an amendment to §518.3 concerning Violation of a Cease and Desist Order.
The amendment to §518.3 will transfer responsibility for determining
violations of Cease and Desist Orders from the Executive Committee to the
Executive Director and remove certain time limits for determining administrative
penalties and issuing proposals for decision.
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 negligible because the amendment does
not impose additional costs.
B. the estimated reduction in costs to the state and to local governments
as a result of enforcing or administering the amendment will be negligible
because the amendment does not reduce costs.
C. the estimated loss or increase in revenue to the state as a result of
enforcing or administering the amendment will be negligible because the amendment
does not affect revenue.
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 process for determining violations of Cease
and Desist Orders.
The probable economic cost to persons required to comply with the amendment
will be negligible because the amendment does not require compliance.
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 March 12, 2007. Comments should be addressed to J. Randel
(Jerry) Hill, General Counsel, Texas State Board of Public Accountancy, 333
Guadalupe, Tower 3, Suite 900, Austin, Texas 78701 or faxed to his 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
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.
§518.3.Violation of a Cease and Desist Order.
(a)
Whenever the board, through its Executive
Director,
[
(b)
The board shall give notice of the assessment of an administrative
penalty in accordance with §901.553 of the Act. The person may pay the
penalty or request a hearing in accordance with §901.554 of the Act.
A hearing under this rule shall be conducted in the manner of a contested
case pursuant to the Act, the APA, the board's rules and SOAH's rules; provided
that the time limits provided in this rule control.
(c)
[
[
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 January 26, 2007.
TRD-200700220
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Earliest possible date of adoption: March 11, 2007
For further information, please call: (512) 305-7848
Subchapter D. STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION PROGRAMS AND RULES FOR SPONSORS
major case enforcement committee and constructive enforcement
committee
] shall each be one of the board's enforcement committees.
Chapter 518.
UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY
Committee,
] determines that a person subject to a cease
and desist order issued by the board has violated that order, the board, through
its Executive
Director,
[
Committee,
] after notice and
an opportunity for a hearing, may assess an administrative penalty
,
after consulting with the board's presiding officer,
against the person
in violation in accordance with the guidelines contained in §518.4 of
this title (relating to Administrative Penalty Guidelines for Violations of
Cease and Desist Orders).
Upon the filing of a request to docket the case,
SOAH shall set the matter for hearing no later than 20 days from the date
of the request. The ALJ shall deliver a PFD to the Executive Committee no
later than five days after the completion of the hearing. The Executive Committee
shall make its determination as to whether to assess an administrative penalty
no later than five days after receipt of the PFD.
] If a penalty is assessed
the person may pay or appeal the board's order in accordance with §901.556
of the Act.
(d)
Pursuant to Chapter 551 of the Texas Government
Code (relating to Open Meetings), the Executive Committee may hold a meeting
by telephone conference call if immediate action is required and the convening
at one location of the Executive Committee is inconvenient for any member
of the Committee.
]
Chapter 523.
CONTINUING PROFESSIONAL EDUCATION