Title OC, Occupations Code

Sec. 901.301. ADMINISTRATION; BOARD RULES. (a) The board shall conduct or contract with another person to conduct uniform CPA examinations administered under this chapter. (b) The board by rule may establish the: (1) manner in which a person may apply for the examination; (2) tim…

Sec. 901.302. APPLICATION OF INTENT. (a) The board may establish an application of intent for a person pursuing a certificate. (b) The board shall maintain an application of intent filed under this section as an active application until the second anniversary of the date the appl…

Sec. 901.303. FILING FEE. The board by rule may set a filing fee in an amount not to exceed $100 to be paid by an applicant at the time the applicant files an initial application to take the uniform CPA examination. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Sec. 901.304. EXAMINATION FEE. (a) For each examination or reexamination, the board by rule shall apportion an amount of the total examination fee among the parts of the examination that an applicant is eligible to take on a particular examination date. For each examination or re…

Sec. 901.305. FREQUENCY OF EXAMINATION. A uniform CPA examination shall be administered under this chapter as often as necessary but at least once each year. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 381, Sec. 3, eff. Sept. 1,…

Sec. 901.306. CONTENT AND SECURITY OF EXAMINATION. (a) The board may use or require the use of all or part of the uniform CPA examination and any related service available from: (1) the American Institute of Certified Public Accountants; or (2) the National Association of State B…

Sec. 901.307. GRADING EXAMINATION. (a) The board by rule shall: (1) adopt a method for grading the examination; and (2) establish the criteria for passing the examination. (b) Rules adopted under this section must, to the extent possible, be uniform with those of other states. Ac…

Sec. 901.308. EXAMINATION RESULTS. (a) The board shall send to each examinee the examinee's results not later than the 30th day after the date the board receives the results. (b) The board may withhold delivery of the examination results if: (1) board action is pending; and (2) t…

Sec. 901.309. REEXAMINATION. A person who fails all or part of an examination may apply for a subsequent examination, subject to the board's satisfaction that the person meets the requirements of this chapter relating to the person's background investigation and education. Acts 1…

Sec. 901.310. PASSAGE OF EXAMINATION. (a) Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(3), eff. June 9, 2023. (b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(3), eff. June 9, 2023. (c) The board shall consider a person to have pass…

Sec. 901.311. RESTRUCTURE OF EXAMINATION. On the restructuring of the uniform CPA examination, the board by rule shall determine the manner in which credit for a subject is integrated into the new structure. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by: A…

Sec. 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES. (a) The board may accept the partial completion of the uniform CPA examination given by the licensing authority of another state if: (1) the examination was prepared and graded by the American Institute of Certi…

Sec. 901.351. FIRM LICENSE REQUIRED. (a) A firm may not provide attest services or use the title "CPA's," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or a variation of one of those titles unless the firm holds a firm license …

Sec. 901.352. APPLICATION FOR FIRM LICENSE OR REGISTRATION. (a) An applicant for a firm license or registration must provide the board with satisfactory evidence of eligibility for a firm license or registration. (b) The board may examine an application and may refuse to issue a …

Sec. 901.353. RESIDENT MANAGER. (a) An office established or maintained in this state by a firm of certified public accountants, a firm of public accountants, or a person described by Section 901.355 must designate a resident manager who is responsible for the license of the firm…

Sec. 901.354. FIRM LICENSE INFORMATION AND ELIGIBILITY. (a) An applicant for initial issuance or renewal of a firm license must show that a majority of the ownership of the firm, in terms of financial interests and voting rights, belongs to persons who hold certificates issued un…

Sec. 901.355. REGISTRATION FOR CERTAIN FOREIGN APPLICANTS. (a) The holder of a certificate, license, or degree authorizing the person to practice public accountancy in a foreign country who on or before September 1, 2023, registered with the board as the holder of a certificate, …

Sec. 901.401. LICENSE REQUIRED. (a) An individual who holds a certificate issued under this chapter must also hold a license issued under this chapter. (b) Each office in this state of a certified public accountancy firm or a firm of public accountants must hold a license issued …

Sec. 901.402. ELIGIBILITY REQUIREMENTS; GENERAL PROHIBITION. (a) On payment of the required fees, the board shall issue a license to an applicant who complies with the requirement of Section 901.169(a) and: (1) holds a certificate issued under this chapter; or (2) holds a firm li…

Sec. 901.403. APPLICATION FOR AND RENEWAL OF LICENSE. (a) The board shall specify: (1) the form of the application for a license; (2) the term of a license; and (3) the requirements for renewal of a license. (b) The board by rule may adopt a system under which licenses expire on …

Sec. 901.404. NOTICE OF LICENSE EXPIRATION. (a) Not later than the 30th day before the expiration date of a person's license, the board shall send written or electronic notice of the impending license expiration to the person at the person's last known address or e-mail address a…

Sec. 901.405. PROCEDURE FOR RENEWAL. (a) A person who is otherwise eligible to renew a license may renew an unexpired license by paying the required renewal fee to the board before the expiration date of the license. A person whose license has expired may not engage in activities…

Sec. 901.408. CONSEQUENCE OF FAILURE TO PAY CERTAIN FEES. (a) A person, other than a person described by Section 901.405(f), who fails to pay the license renewal fee and any late fee before the first anniversary of the due date of the renewal fee may renew the person's license on…

Sec. 901.409. FEE REDUCTION FOR RETIRED PERSONS OR PERSONS WITH DISABILITIES. The board by rule may establish a reduced fee to issue or renew the license of a person who does not engage in the practice of public accountancy because of retirement or permanent disability. Acts 1999…

Sec. 901.411. CONTINUING PROFESSIONAL EDUCATION. (a) A license holder who is an individual shall participate in a program of continuing professional education designed to maintain professional competency. The program must comply with rules adopted by the board. (b) The board may …

Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." (a) A person may not assume or use the title or designation " certified public accountant," the abbreviation "CPA," or any other title, designation, word, letter, abbreviation, sign, card, or device ten…

Sec. 901.452. USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT." A person may not assume or use the title or designation "public accountant" or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a public accou…

Sec. 901.453. USE OF OTHER TITLES OR ABBREVIATIONS. (a) Except as provided by Subsection (b), a person may not assume or use: (1) a title or designation likely to be confused with "certified public accountant" or "public accountant," including "certified accountant," "chartered a…

Sec. 901.454. TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS. (a) A person who is an accountant of another state may use the title under which the accountant is generally known in the state from which the accountant received a certificate, license, or degree if: (1) th…

Sec. 901.455. NAME REQUIREMENTS AND RESTRICTIONS. (a) The name or designation assumed or used by a license holder must include: (1) the individual's name, if the license holder is an individual; (2) the name of at least one current or former partner, if the license holder is a pa…

Sec. 901.456. REPORTS ON FINANCIAL STATEMENTS; USE OF NAME OR SIGNATURE ON CERTAIN DOCUMENTS. (a) Only a license holder or a person who practices under a privilege under Section 901.461 or 901.462 may issue a report on a financial statement of another person or otherwise perform …

Sec. 901.457. ACCOUNTANT-CLIENT CONFIDENTIALITY. (a) A license holder or a partner, member, officer, shareholder, or employee of a license holder may not voluntarily disclose information communicated to the license holder or a partner, member, shareholder, or employee of the lice…

Sec. 901.458. LOSS OF INDEPENDENCE. (a) In this section, "direct labor cost" means: (1) the total compensation paid to a person who performs services; and (2) the employer payroll expenses related to that compensation, including workers' compensation insurance premiums, social se…

Sec. 901.459. APPLICABILITY OF PARTNERSHIP REQUIREMENTS TO PARTNER. Each partner in a partnership governed by this chapter is subject to the statutory requirements and rules that apply to the partnership. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Sec. 901.460. PERFORMING ATTEST SERVICES. (a) A certificate holder may perform attest services only in a certified public accountancy firm. (b) An individual who is a license holder or practices under a privilege under Section 901.462 and who is responsible for supervising attest…

Sec. 901.461. PRACTICE BY CERTAIN OUT-OF-STATE FIRMS. (a) A certified public accountancy firm that is not licensed in this state but is licensed in another state may practice in this state without a firm license or notice to the board if the firm's practice in this state is perfo…

Sec. 901.462. PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS. (a) An individual who holds an active certificate or license as a certified public accountant issued by another state and whose principal place of business is not in this state may e…

Sec. 901.501. DISCIPLINARY POWERS OF BOARD. (a) On a determination that a ground for discipline exists under Section 901.502, after notice and hearing as provided by Section 901.509, the board may: (1) revoke a certificate, firm license, or practice privilege issued under this ch…

Sec. 901.502. GROUNDS FOR DISCIPLINARY ACTION. The board may discipline a person under Section 901.501 for: (1) fraud or deceit in obtaining a certificate, firm license, or license under this chapter; (2) fraud, dishonesty, or gross negligence in the performance of services as a …

Sec. 901.503. BOARD ACTION INVOLVING APPLICANT. (a) On a determination that a ground for discipline exists under Subsection (b), after notice and hearing as provided by Section 901.509, the board may: (1) deny an individual's application to take the uniform CPA examination; (2) p…

Sec. 901.504. LICENSE REVOCATION BASED ON VIOLATION OF CHAPTER. After notice and hearing as provided by Section 901.509, the board: (1) may revoke a license that was issued or renewed in violation of this chapter or a rule adopted under this chapter; and (2) shall revoke the firm…

Sec. 901.5045. EMERGENCY SUSPENSION. (a) On determining that a license holder is engaged in or about to engage in an act of fraud or a violation of this chapter and that the license holder's continued practice constitutes an immediate threat to the public welfare, the board may i…

Sec. 901.505. PROCEDURE PENDING FINAL CONVICTION OF CERTAIN OFFENSES. (a) On conviction of a person of an offense under the laws of any state or the United States that is a felony or that includes fraud or dishonesty as an element of the offense, after notice and hearing as provi…

Sec. 901.506. VOLUNTARY SURRENDER OF CERTIFICATE OR FIRM LICENSE. (a) Subject to board approval, a person who holds a certificate or firm license issued under this chapter may resign and surrender the certificate or firm license to the board at any time and for any reason. (b) A …

Sec. 901.507. REINSTATEMENT. On receipt of a written application, and after notice and hearing, the board may: (1) issue a new certificate to an individual whose certificate was revoked; (2) issue a new firm license to a person whose firm license was revoked; (3) reinstate a susp…

Sec. 901.508. RIGHT TO HEARING. (a) If the board proposes to take disciplinary action against a person under this subchapter, the person is entitled to a hearing before the board or a hearings officer appointed by the board. (b) The board shall establish procedures by which a dec…