Emergency Sections 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, for no more than 120 days. The emergency action is renewable once for no more than 60 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 511. Certification as CPA General Information 22 TAC sec.511.11 The Texas State Board of Public Accountancy adopts on an emergency basis new sec.511.11, concerning the examination of applicants. The new section is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The new section is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.11. Definitions. (a) Wherever the term "examination" or "exam" appears in these rules, reference is made to the Uniform Certified Public Accountant Examination (UCPAE) and any reciprocal equivalency examination prepared and graded by the American Institute of Certified Public Accountants (AICPA), to include, but not limited to, the UCPAE and any reciprocal equivalency exam. (b) Wherever the term "applicant" or "candidate" appears in these rules, reference is made to any person attempting any examination prepared and graded by the AICPA, to include but not limited to, the UCPAE and any reciprocal equivalency exam. Issued in Austin, Texas, on September 28, 1993. TRD-9329578 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 Certification by Examination 22 TAC sec.511.28 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.28, concerning examination fees. The amendment extends examination fees to certain uniform examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.28. Examination Fee. (a) An applicant who submits an initial application for the UCPA
    examination must pay the requisite fee as follows: (1) nonrefundable filing fee; (2) examination fee set by board rule for each subject on the UCPA
      examination. (b) An applicant who submits an application for reexamination must pay a fee for each subject on the examination for which the applicant is eligible. The actual fee set by the board is identified in sec.521. 2 of this title (relating to Examination Fees) of the board's rules. (c) An applicant who submits an application for the reciprocal equivalency examination, must pay the requisite fee as set by the board and identified in sec.521.2 of this title (relating to Examination Fees) of the board's rules. Issued in Austin, Texas, on September 28, 1993. TRD-9329580 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 CPA Examination 22 TAC sec.511.60 The Texas State Board of Public Accountancy adopts on an emergency basis new sec.511.60, concerning the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX). The new rule recognizes CAQEX, which is scheduled to commence in November, 1993. The new section is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate CAQEX, which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The new section is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.60. Examination Authorization.
        This board recognizes the Canadian Chartered Accountant Uniform CPA Qualification Examination (CAQEX) , written and graded by the American Institute of Certified Public Accountants, as a measure of professional competency necessary to obtain a CPA certificate by reciprocity under treaties entered into by the government of the United States. Issued in Austin, Texas, on September 28, 1993. TRD-9329583 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.69 The Texas State Board of Public Accountancy adopts on an emergency basis new sec.511.69, concerning non-disclosure of examinations. The new section is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The new section is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.69. Non-Disclosed Exam.
          Any examination prepared and graded by the American Institute of Certified Public Accountants (AICPA) shall be non- disclosed. The AICPA retains the right to determine whether the exam materials are destroyed or returned from the exam sites. The exam material may not be copied or retained by any person, or group. Issued in Austin, Texas, on September 28, 1993. TRD-9329584 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.73 The Texas State Board of Public Accountancy adopts on an emergency basis new sec.511.73, concerning the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX). The new rule recognizes CAQEX and the subjects to be tested by CAQEX. The new section is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate CAQEX, which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The new section is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.73. Caqex Uniform Examination-Subjects. The board shall utilize the Canadian Chartered Accountant Uniform CPA Qualification Examination (CAQEX), available from the American Institute of Certified Public Accountants, covering the following subjects: (1) professional responsibilities; (2) business law; (3) auditing; (4) taxation; (5) accounting and reporting-governmental and not-for-profit organizations; and (6) financial accounting and reporting-business enterprises. Issued in Austin, Texas, on September 28, 1993. TRD-9329586 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.76 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.76, concerning refund policy. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.76. Refund Policy. (a) The board will grant a full refund of the examination fee if the applicant withdrawn from the examination and notifies the board in writing prior to the deadline for applying for the examination (February 28/29 or August 31). (b) The board will grant a full refund of the examination fee to any applicant who fails to meet the minimum requirements to take the examination, and the board will grant a refund of one-half of the total fee paid per part by the applicant who submits an incomplete application for the examination and does not remedy the deficiency, and as a result is not permitted to take the examination. (c) The board will grant a refund of one-half of the total fee paid per part by the applicant who withdraws after the filing deadline because of extreme hardship. (d) Extreme hardship for refund purposes shall be defined as a serious illness of the candidate or member of the immediate family or death of an immediate family member. Any other extreme hardship situation will be reviewed on a case- by-case basis by the board. (e) All requests for refunds based on extreme hardships must be in writing and provide documentation of the extreme hardship requiring withdrawal from the examination. The requests for refunds for the May examination must be received by the board on or before the 15th of November following the examination. The request for refund for the November examination must be received by the board on or before the 15th of May following the examination. (f) No examination fee will be transferred to a subsequent examination. (g) The filing fee paid for an initial examination application is nonrefundable. (h) Fees received from an applicant for a reciprocal equivalency examination are non-refundable.
            [Notwithstanding subsections (a)-(e) of this section, $50 of the initial examination fee is nonrefundable for the November 1991 examination.] Issued in Austin, Texas, on September 28, 1993. TRD-9329588 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.78 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.78, concerning inspection of questions and answers. The amendment allows applicants to review their answers to uniform examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.78. Inspection of Questions and Answers. (a) Within 90 days following the release of the Uniform Certified Public Accountant (UCPA)
              [an] examination result, any candidate who sat for that examination may inspect a copy of the questions and answers thereto made by him or her on the examination, with the grade clearly shown, together with a copy of the solutions to such questions. All requests for inspections of copies of questions and answers shall be made at the board office during regular office hours, and copies of the examination or answers may not be made. (b) The reciprocity equivalency exam is not subject to disclosure, inspection, or review. (c) Any exam prepared and graded by the American Institute of Certified Public Accountants as defined in sec.511.11 of this title (relating to Definitions), after November 1995, may not be released to any individual or organization. Issued in Austin, Texas, on September 28, 1993. TRD-9329567 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.80 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.80, concerning uniform examinations. The amendment recognizes uniform examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.80. Granting of Credit. (a) The board shall grant conditional
                [conditioning] credit to a candidate for the satisfactory completion of the written Uniform Certified Public Accountant (UCPA)
                  examination under the following conditions: (1) the candidate takes all parts of the examination for which the candidate is eligible; and (2) the candidate earns a grade of 75 or higher on any two subjects of the examination; or (3) the candidate earns a grade of 75 or higher on the accounting practice subject of the examination; and (4) the candidate scores a minimum grade of 50 on each subject not passed at the examination. (b) The board shall grant credit after the establishment of conditional
                    [conditioning] credit to a candidate for the satisfactory completion of any subject under the following conditions: (1) the candidate takes all parts of the examination for which the candidate is eligible; and (2) the candidate earns a grade of 75 or higher on one or more subjects of the examination; and (3) the candidate scores a minimum grade of 50 on each subject not passed at the examination. (c) A candidate receiving and retaining credit for every subject on the UCPA
                      examination, subject to the limitations imposed by the Act, shall be considered by the board to have completed the examination and may make application for certification as a certified public accountant. (d) A candidate who has received and retained credit for any or all subjects on the UCPA
                        examination may transfer such credits to another licensing jurisdiction if the candidate pays in advance a transfer fee set by board rule as identified in sec.521.7 of this title (relating to Fee for Transfer of Credits). (e) A candidate who earns a grade of 75 or higher on a reciprocal equivalency examination shall be considered by the board to have completed the examination and is eligible to receive a certificate as a certified public accountant subject to completing the work experience requirements. Issued in Austin, Texas, on September 28, 1993. TRD-9329590 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 Examination Investigation and Board Action 22 TAC sec.511.102 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.102, concerning the filing of complaints. The amendment extends the procedures for the filing of a complaint regarding the eligibility of an examination applicant to applicants for uniform examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.102. Filing Complaints.
                          The board may, on its own motion, or on the complaint of any person, initiate proceedings to determine the eligibility of any person applying for or taking the [uniform CPA] examination. Chapter 519 of this title (relating to Practice and Procedure) provides for the notice and hearing. Sufficient cause for this action includes, but is not limited to, any of the following instances: (1) fraud or deceit by an applicant on the [uniform CPA] examination application; (2) final conviction of a felony or of any crime, where an element is dishonesty or fraud, under the laws of any state or of the United States, or the imposition of deferred adjudication in connection with the criminal prosecution of such an offense; (3) conduct indicating a lack of fitness to serve the public as a professional accountant; and (4) cheating on the [uniform CPA] examination. Issued in Austin, Texas, on September 28, 1993. TRD-9329556 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.103 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.103, concerning action relating to moral character. The amendment extends the procedures for action relating to the moral character of an examination applicant to applicants for uniform examination. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.103. Action Relating to Moral Character. (a) The board, having conducted a hearing under this title, may reach the following conclusions: (1) deny the applicant the opportunity to take the [uniform CPA] examination; (2) prohibit the applicant from taking the [uniform CPA] examination for a period not to exceed five years; or (3) close the case without adverse action against the applicant. (b) The board shall refund the fee submitted by the applicant to take the [uniform CPA] examination if the applicant is denied or prohibited the opportunity to take the [uniform CPA] examination. (c) The applicant may petition the board in writing for a reversal of the board's findings. After notice and hearing the board may: (1) approve an application to take the [uniform CPA] examination that was previously denied; (2) uphold its prior findings; (3) overturn its prior findings; or (4) modify its prior findings. Issued in Austin, Texas, on September 28, 1993. TRD-9329592 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.104 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec. 511.104, concerning action relating to unusual similarities involving the uniform CPA examination. The amendments extend the procedure for inquiring into unusual examination similarities to uniform CPA examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.104. Action Relating to Unusual Similarities Involving the [Uniform CPA] Examination.
                            Any action on the part of an examination candidate while in the process of taking the [uniform CPA] examination, which violates or is suspected of violating the rules governing conduct during the [uniform CPA] examination, is subject to the board initiating proceedings and filing a complaint against the candidate. (1) The board, having conducted a hearing under this title with a candidate who wrote the [uniform CPA] examination, may reach the following conclusions: (A) prohibit the candidate from taking the [uniform CPA] examination[s] for a period not to exceed [the] five years; (B) void the candidate's [CPA] examination grades; (C) issued a public reprimand; (D) any combination of subparagraphs (A)-(C) of this paragraph; or (E) close the case without adverse action against the candidate. (2) The candidate may petition the board in writing for a reversal of the board's findings. After notice and hearing the board may: (A) reinstate the grades of a candidate that were previously voided; (B) uphold its prior findings; (C) overturn its prior findings; or (D) modify its prior findings. Issued in Austin, Texas, on September 28, 1993. TRD-9329594 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.105 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.105, concerning the confidentiality of examination applicant's files. The amendments extend confidentiality to a uniform examination applicant's files. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.105. Confidentiality.
                              Any file maintained, including information gathered or received from a third party, by the board concerning an applicant or candidate for the [uniform CPA] examination shall be available for inspection by that person during normal business hours at the board office in Austin. (1) An applicant or candidate may authorize in writing that the board make this same information available to a designated person or the general public, except for information concerning a disciplinary proceeding against the applicant or candidate to take the [uniform CPA] examination prior to a public hearing. (2) The name and mailing address of an applicant or candidate is public information and therefore available upon request. Issued in Austin, Texas, on September 28, 1993. TRD-9329597 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.106 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.106, concerning examination hearings. The amendment extends the procedures for examination hearings to uniform examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.106. Examination Hearings.
                                Unless otherwise determined by the board, the following are reasons why a person is not authorized to take the [uniform CPA] examination. (1) The board shall not authorize a person to take the [uniform CPA] examination if the board finds the individual has been convicted of a felony offense which results in incarceration, probation, parole, mandatory supervision, or deferred adjudication. (2) The board shall not authorize a person to take the [uniform CPA] examination if the board finds that the individual has been convicted of a felony or misdemeanor offense, or granted a deferred adjudication which directly relates to the practice of public accountancy. (3) A person applying for the [uniform CPA] examination who can be identified in paragraphs (1) or (2) of this section has the right to a hearing before the board to present evidence relative to the conviction. As a part of the hearing, the board shall consider the following issues before reaching a verdict: (A) the nature and seriousness of the crime; (B) the relationship of the crime to the board's statutory responsibility to ensure that a person, at some point in the future, professing to practice public accountancy, maintains high standards of competence and integrity in light of the reliance of the public, and the business community in particular, on the report or other services provided by accountants; (C) the extent to which the person might have an opportunity to engage in future criminal activity of the same type as that in which the individual was previously involved; (D) the relationship of the crime to the ability, capacity, or fitness required to perform the duties and discharge the responsibilities of a certified public accountant, once the person passes the [uniform CPA] examination and is licensed by the board; (E) the extent and nature of the individual's past criminal activity; (F) the age of the individual at the time of the commission of the offense; (G) the amount of time which has elapsed since the individual's last criminal activity; (H) the conduct and work activity of the individual prior to and following the criminal activity; (I) evidence of the individual's rehabilitation or rehabilitative effort while incarcerated or following release; and (J) other evidence of the individual's present fitness, including letters or recommendation from prosecution, law enforcement, and correction officers who prosecuted, arrested, or had custodial responsibility for the individual; the sheriff and chief of police in the area where the individual resides; and any other persons in contact with the individual. It shall be the responsibility of the individual to the extent possible to secure and provide to the board the recommendation of the prosecution, law enforcement, and correctional authorities as required under this section. The individual shall also furnish proof to the board that he/she has maintained a record of steady employment and has supported his/her dependents and has otherwise maintained a record of good conduct and has paid all outstanding court costs, supervision fees, fines, and restitution as may have been ordered in all criminal cases in which he/she has been convicted. (4) Because an accountant is often placed in a position of trust with respect to client funds, the public in general and the business community in particular rely on the reports and other services of accountants. The board considers that the following crimes directly relate to the practice of public accountancy: (A) any felony or misdemeanor of which fraud or deceit is an essential element; (B) any felony or misdemeanor which results in the suspension or revocation of the right to practice before any state or federal agency for a cause which in the opinion of the board warrants its action; and (C) any crime involving moral turpitude. (5) The following procedures shall apply in the processing of an application to write the [uniform CPA] examination. (A) The applicant will be asked to respond, under penalty of perjury to the question, "Have you ever been convicted of a felony or a misdemeanor, placed on probation, or granted deferred adjudication in any state or by federal government?" (B) The board shall obtain criminal history record information as stipulated in this chapter on any applicant about whom the executive director finds evidence to warrant a record search. (C) The board will review the application, statements made by the applicant relating to criminal activity, criminal history record information, and will approve or disapprove the application as the evidence warrants. All applications disapproved under these conditions shall be scheduled for a hearing. If time[s] permits, the hearing will be conducted prior to the examination for which the application was made. If the hearing cannot be scheduled ten days prior to the date of the [uniform CPA] examination, the board may permit the applicant to write the examination and conduct the hearing after the examination has ended. In this case, the applicant must be notified that the grades earned on this examination may be voided depending on the outcome of the hearing. Issued in Austin, Texas, on September 28, 1993. TRD-9329566 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.140 Certification by Reciprocity The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.140, concerning reciprocity from an approved state. The amendments clarify that reciprocity may be granted to an approved state. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.140. Application for Certification by Reciprocity 23>from an [in] Approved State. (a) The licensing authority of any state may submit to the board on an application form approved by the board, evidence of a certification and licensing process which is substantially equivalent to the certification and licensing process of the board. The board following its review of the application and determination that its process is substantially equivalent, may designate the state as an approved state. (b) An individual holding a valid certificate and license in good standing as a certified public accountant in an approved state may be exempted from providing the evidence required in of sec.511.141(1)-(4) and (6) -(8) of this title (relating to Application for Certification by Reciprocity), and sec.511.142(a) and (b) of this title (relating to Qualifications for Certification by Reciprocity). (c) The board may designate a state an approved state in part, and require an application for reciprocity to provide only that information which the board determines is needed to produce a substantially equivalent certification and licensing process. Issued in Austin, Texas, on September 28, 1993. TRD-9329570 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.141 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.141, concerning the requirements for application for certification by reciprocity. The amendment is designed to accommodate treaties entered into by the United States. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register . The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.13, which provide the board with the authority to promulgate rules regarding the issuance of certificates by reciprocity, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.141. Requirements for Application for Certification by Reciprocity. An individual holding a valid certificate and license in good standing as a certified public accountant or equivalent designation
                                  issued by any state or country
                                    may make application for certification as a certified public accountant in Texas[. Further, the board may accept applications for issuance of a certificate by reciprocity] to the extent required by treaties entered into by the government of the United States. The application must be on a form prescribed by the board and submitted to the executive director. The application must be accompanied by the requisite fee and shall include written authorization from the applicant empowering the board to obtain all information concerning the applicant's qualifications and present standing, and: (1) interstate exchange of information form documenting the credits under the jurisdiction of the other state or country
                                      ; (2) executed oath of office; (3) qualifying work experience commensurate with the applicable education requirements; (4) official transcripts; (5) recent photographs of the applicant; (6) character references, including current mailing address and phone number; (7) examination on the rules of professional conduct; and (8) FBI check-criminal background investigation. Issued in Austin, Texas, on September 28, 1993. TRD-9329571 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.142 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.511.142, concerning qualifications for certification by reciprocity. The rule recognizes that some treaties entered into by the United States will affect reciprocity. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the board with the authority to administer examinations for Certified Public Accountants, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.142. Qualifications for Certification by Reciprocity. (a) The board may issue a certificate of reciprocity to persons licensed and in good standing in any state of the United States or to the extent required by treaties entered into by the government of the United States, provided that persons applying for such certificate shall:
                                        [Persons applying for a reciprocal certificate shall:] (1) be of good moral character (return FBI card, properly completed); (2) meet the current continuing education requirements for issuance of a certificate in Texas; (3) have successfully completed the examination on the rules of professional conduct; (4) have passed the reciprocal equivalency examination or
                                          Uniform CPA Examination prepared and graded by the American Institute of Certified Public Accountants; the grades on the examination must have been passing grades in Texas on the date the applicant passed the examination as documented on the interstate exchange of information form; (5) have completed the minimum education requirements equivalent to those in effect in this state when such original certificate was issued. The board shall test credits, diplomas, and degrees earned from institutions in the United States by standards applicable to education requirements for certification by examination. Credits, degrees, or diplomas earned in a foreign country shall be individually analyzed by the board; and (6) submit, on a form prescribed by the board, evidence of the completion of experience meeting the current requirements for issuance of a certificate in Texas. (b) The applicant may submit, on a form prescribed by the board, evidence of the completion of four years of public accounting experience obtained after passing the Uniform CPA Examination, if he or she does not meet the requirements of subsections (a)(5) or (6) of this section. This experience must have occurred within the ten years immediately preceding the date of application for certification by reciprocity. (c)
                                            [(d)] A certificate of certified public accountant by reciprocity shall be issued if the board determines that all of the previously stated requirements have been satisfied. [(c) The board may issue a certificate by reciprocity to the extent required by treaties entered into by the government of the United States.] Issued in Austin, Texas, on September 28, 1993. TRD-9329559 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 22 TAC sec.511.143 The Texas State Board of Public Accountancy repeals on an emergency basis sec.511.143, concerning the issuance of a certificate. This particular rule is no longer necessary because of the emergency adoption of other rules. The repeal is being simultaneously proposed for public comment in this issue of the Texas Register. The rule is repealed on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.13, which provide the Texas State Board of Certified Public Accountants with the authority to issue certificates by reciprocity, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.511.143. Issuance of Certificate. Issued in Austin, Texas, on September 28, 1993. TRD-9329564 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066 Chapter 521. Fee Schedule 22 TAC sec.521.2 The Texas State Board of Public Accountancy adopts on an emergency basis an amendment to sec.521.2, concerning examination fees. The amendment applies a fee to reciprocal equivalency examinations. The amendment is being contemporaneously proposed for public comment in this issue of the Texas Register. The emergency adoption is required by Federal law to accommodate the Canadian Chartered Accountant Uniform Qualification Examination (CAQEX), which will be given nationally for the first time in November, 1993. CAQEX is the result of the North American Free Trade Agreement and subsequent agreements between the American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. The amendment is adopted on an emergency basis under Texas Civil Statutes, Article 41a-1, sec.15, which provide the Texas State Board of Public Accountancy with the authority to assess and collect fees for examinations, and sec.6(a), which provides the Texas State Board of Public Accountancy with the authority to make such rules as may be necessary to carry in effect the purposes of the law. sec.521.2. Examination Fees. (a)
                                              [(b)] The following fees shall be effective for the May 1992 examination, and thereafter. (1) The filing fee for initial examination applications shall be $50. This is a non-refundable fee. (2) The fee for the initial examination conducted pursuant to the Act shall be $150. The fee for any subsequent examination shall be $30 per subject. For the purposes of this section, accounting practice shall be deemed as two subjects. [(a) The following fees shall be effective for the November 1991 examination. (1) The fee for the initial examination conducted pursuant to the Public Accountancy Act of 1991 (the Act) shall be $200, and $50 of this amount is a nonrefundable fee. (2) The fee for any subsequent examination shall be $30 per subject. For the purpose of this section, accounting practice shall be deemed as two subjects.] (b) The fee for the reciprocal equivalency examination shall be $400. This is a non-refundable fee and is not inclusive of the fees for certification by reciprocity in sec.521.3 of this title (relating to Fee by Reciprocity). Issued in Austin, Texas, on September 28, 1993. TRD-9329574 William Treacy Executive Director Texas State Board of Public Accountancy Effective date: September 29, 1993 Expiration date: January 28, 1994 For further information, please call: (512) 505-7066