Title OC, Occupations Code

Sec. 901.004. CONSTRUCTION; LIMITATIONS. (a) This chapter does not: (1) restrict an official act of a person acting in the person's capacity as: (A) an officer of the state or of a county, municipality, or other political subdivision, including a county auditor; (B) an officer of…

Sec. 901.005. FINDINGS; PUBLIC POLICY; PURPOSE. (a) The practice of public accountancy is a learned profession that requires specialized education and experience. That practice has historically been defined to include a broad range of financial, advisory, and attest services, inc…

Sec. 901.006. APPLICATION OF SUNSET ACT. The Texas State Board of Public Accountancy is subject to Chapter 325, Government Code (Texas Sunset Act). Unless continued in existence as provided by that chapter, the board is abolished and this chapter expires September 1, 2033. Acts 1…

Sec. 901.051. BOARD MEMBERSHIP. (a) The Texas State Board of Public Accountancy consists of 15 members appointed by the governor with the advice and consent of the senate as follows: (1) 10 certified public accountant members, at least eight of whom are, on the date of appointmen…

Sec. 901.052. ELIGIBILITY OF PUBLIC MEMBERS. A person is not eligible for appointment as a public member of the board if the person or the person's spouse: (1) is registered, certified, or licensed by an occupational regulatory agency in the field of public accountancy; (2) is em…

Sec. 901.053. MEMBERSHIP AND EMPLOYEE RESTRICTIONS. (a) In this section, "Texas trade association" means a cooperative and voluntarily joined statewide association of business or professional competitors in this state designed to assist its members and its industry or profession …

Sec. 901.054. TERMS. (a) Board members serve staggered six-year terms. (b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. 2217), Sec. 17(1), eff. June 9, 2023. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2023, 88th Leg., R.S., Ch. 447 (H.B. …

Sec. 901.055. OFFICERS; EXECUTIVE COMMITTEE. (a) The governor shall designate a member of the board as presiding officer. The presiding officer serves in that capacity at the will of the governor. (b) The board shall annually elect from its members an assistant presiding officer,…

Sec. 901.056. GROUNDS FOR REMOVAL. (a) It is a ground for removal from the board that a member: (1) does not have at the time of taking office the qualifications required by Section 901.051; (2) does not maintain during service on the board the qualifications required by Section …

Sec. 901.057. PER DIEM; REIMBURSEMENT. (a) A board member is entitled to receive: (1) $100 for each day that the member conducts board business; and (2) reimbursement for actual and necessary expenses incurred in performing board functions. (b) The board by rule may determine the…

Sec. 901.058. MEMBER EQUALITY. A board member who is not a certified public accountant has the same authority, responsibility, and duties as any other board member. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

Sec. 901.059. TRAINING. (a) A person who is appointed to and qualifies for office as a member of the board may not vote, deliberate, or be counted as a member in attendance at a meeting of the board until the person completes a training program that complies with this section. (b…

Sec. 901.101. EXECUTIVE DIRECTOR AND PERSONNEL. The board shall employ an executive director, independent contractors, and personnel selected by the executive director as necessary to assist the board in performing its duties. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, …

Sec. 901.102. DIVISION OF RESPONSIBILITIES. The board shall develop and implement policies that clearly separate the policy-making responsibilities of the board and the management responsibilities of the executive director and the staff of the board. Acts 1999, 76th Leg., ch. 388…

Sec. 901.103. QUALIFICATIONS AND STANDARDS OF CONDUCT INFORMATION. The board shall provide, as often as necessary, to its members and employees information regarding their: (1) qualifications for office or employment under this chapter; and (2) responsibilities under applicable l…

Sec. 901.104. CAREER LADDER PROGRAM; PERFORMANCE EVALUATIONS. (a) The executive director or the executive director's designee shall develop an intra-agency career ladder program. The program must require intra-agency postings of all nonentry level positions concurrently with any …

Sec. 901.105. EQUAL EMPLOYMENT OPPORTUNITY POLICY; REPORT. (a) The executive director or the executive director's designee shall prepare and maintain a written policy statement that implements a program of equal employment opportunity to ensure that all personnel decisions are ma…

Sec. 901.151. GENERAL POWERS AND DUTIES OF BOARD. (a) The board shall: (1) administer this chapter; (2) adopt rules the board determines are necessary or advisable to administer this chapter; (3) keep a record of each proceeding conducted before or action taken by the board; and …

Sec. 901.152. ADVISORY COMMITTEES. (a) The board may appoint advisory committees to perform the advisory functions assigned to the committees by the board. (b) A member of an advisory committee who is not a member of the board may not receive compensation for service on the commi…

Sec. 901.1525. APPOINTMENT OF BOARD COMMITTEES. (a) The board may appoint policy-making and working committees to assist the board in performing its responsibilities under this chapter. The board's policy-making committees shall assist the board in establishing policies, drafting…

Sec. 901.153. ENFORCEMENT COMMITTEES. (a) The board may appoint enforcement committees. An enforcement committee operates as a board working committee. The membership of each enforcement committee must include at least one public member of the board. (b) An enforcement committee …

Sec. 901.154. FEES. (a) The board shall set the fee for the issuance of a certificate under this chapter and the fee for the issuance or renewal of a license under this chapter in an amount not to exceed $250. (b) The board may increase the fee for the issuance or renewal of a li…

Sec. 901.155. SCHOLARSHIP TRUST FUND FOR ACCOUNTING STUDENTS. (a) The fee for the issuance or renewal of a license under this chapter consists of: (1) the amount of the fee set by the board under Section 901.154; and (2) an additional $10 annual fee to be deposited to the credit …

Sec. 901.156. RULES OF PROFESSIONAL CONDUCT. The board shall adopt rules of professional conduct to: (1) establish and maintain high standards of competence and integrity in the practice of public accountancy; and (2) ensure that the conduct and competitive practices of license h…

Sec. 901.1565. RULES ON CONSEQUENCES OF CRIMINAL CONVICTION. (a) The board shall adopt rules necessary to comply with Chapter 53. (b) In its rules under this section, the board shall list the specific misdemeanor offenses for which a conviction would constitute grounds for the bo…

Sec. 901.157. RULES FOR SPECIALIZATION. The board by rule may recognize an area of specialization in the practice of public accountancy if the area of specialization is generally recognized by other bodies that regulate or issue authoritative pronouncements in the field of public…

Sec. 901.158. RULES RESTRICTING COMPETITIVE PRACTICES. The board in its rules of professional conduct may regulate the competitive practices of a license holder as necessary to ensure that the license holder does not engage in a competitive practice that: (1) impairs the independ…

Sec. 901.159. PEER REVIEW. (a) The board by rule shall provide for a peer review program to review the work product of a license holder or of the certified public accountancy firm in which the license holder is a member, in lieu of the license holder, to the extent necessary to c…

Sec. 901.160. AVAILABILITY AND CONFIDENTIALITY OF CERTAIN BOARD FILES. (a) The board shall make available at the board's offices in Austin any file maintained or information gathered or received by the board from a third party regarding a license applicant or current or former li…

Sec. 901.161. PRIVILEGE FOR CERTAIN INFORMATION. (a) Any statement or record prepared or an opinion formed in connection with a positive enforcement or peer review is privileged and is not: (1) subject to discovery, subpoena, or other means of legal compulsion for release to a pe…

Sec. 901.162. IMMUNITY FROM LIABILITY. (a) Each board member and each officer, director, or employee of a state agency, board, or commission is immune from liability arising out of a disclosure made to the board in connection with a complaint filed with the board. (b) The board a…

Sec. 901.164. OUTSIDE LEGAL COUNSEL. The board may not contract with outside legal counsel to provide legal services to the board, including representation of the board in a matter referred to the State Office of Administrative Hearings, unless the contract is approved by the att…

Sec. 901.165. RULES FOR ATTEST SERVICES. (a) The board by rule shall specify those services that constitute attest services. (b) Attest services are required to be performed in accordance with professional standards. The board may adopt by reference the standards developed for ge…

Sec. 901.166. AUTHORITY TO ISSUE SUBPOENA, ADMINISTER OATH, AND RECEIVE EVIDENCE. (a) The board may issue a subpoena to compel the attendance of a relevant witness or the production, for inspection and copying, of relevant documents, records, and other evidence, maintained by ele…

Sec. 901.167. NEGOTIATED RULEMAKING AND ALTERNATIVE DISPUTE RESOLUTION POLICY. (a) The board shall develop and implement a policy to encourage the use of: (1) negotiated rulemaking procedures under Chapter 2008, Government Code, for the adoption of board rules; and (2) appropriat…

Sec. 901.168. TECHNOLOGY POLICY. The board shall develop and implement a policy requiring the executive director and board employees to research and propose appropriate technological solutions to improve the board's ability to perform its functions. The technological solutions mu…

Sec. 901.169. CRIMINAL HISTORY RECORD INFORMATION. (a) The board shall require an individual to submit a complete and legible set of fingerprints, on a form prescribed by the board, to the board or to the Department of Public Safety for the purpose of obtaining criminal history r…

Sec. 901.201. PUBLIC INTEREST INFORMATION. (a) The board shall prepare information of public interest describing the functions of the board and the procedures by which complaints are filed with and resolved by the board. (b) The board shall make the information available to the p…

Sec. 901.202. COMPLAINTS. The board by rule shall establish methods by which consumers and service recipients are notified of the name, mailing address, and telephone number of the board for the purpose of directing a complaint to the board. The board may require that notice: (1)…

Sec. 901.203. COMPLAINT INFORMATION. (a) The board shall maintain a system to promptly and efficiently act on complaints filed with the board. The board shall maintain information about parties to the complaint, the subject matter of the complaint, a summary of the results of the…

Sec. 901.204. PUBLIC PARTICIPATION. (a) The board shall develop and implement policies that provide the public with a reasonable opportunity to appear before the board and to speak on any issue under the board's jurisdiction. (b) The board shall prepare and maintain a written pla…

Sec. 901.251. CERTIFICATE REQUIRED. (a) A person who is an individual may not engage in the practice of public accountancy unless the person holds a certificate issued under this chapter or practices in this state under a privilege under Section 901.462. (b) The board shall issue…

Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to receive a certificate, a person must: (1) satisfy the requirements of Section 901.253; (2) complete: (A) at least 150 semester hours or quarter-hour equivalents in board-recognized courses, including an accounting concentr…

Sec. 901.253. BACKGROUND INVESTIGATION. (a) The board shall ensure that an applicant to take the uniform CPA examination or to receive a certificate lacks a history of dishonest or felonious acts. The board shall require each applicant to comply with the requirements of Section 9…

Sec. 901.254. EDUCATION REQUIREMENTS. To be eligible to take the uniform CPA examination, an applicant must: (1) hold a baccalaureate or graduate degree, or its equivalent as determined by board rule, conferred by a board-recognized institution of higher education; and (2) comple…

Sec. 901.256. WORK EXPERIENCE REQUIREMENTS. (a) To be eligible to receive a certificate, a person must complete at least one year of work experience acceptable to the board, including experience providing a service or advice involving accounting, attest services, management or fi…