Part 22.
TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511.
CERTIFICATION AS CPA
Subchapter A. GENERAL INFORMATION
22 TAC §511.11
The Texas State Board of Public Accountancy adopts the amendment
to §511.11 concerning Definitions without changes to the proposed text
as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9451) and will not be republished.
The amendment allows for the removal of the name of an examination that
is no longer used by the Board.
The amendment will function by removing the name of an unused examination
from the Board's Rules.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000860
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.26
The Texas State Board of Public Accountancy adopts the amendment
to §511.26 concerning Applications under Prior Acts without changes to
the proposed text as published in the October 29, 1999, issue of the
The amendment allows the rule caption to be more descriptive, and replaces
a reference to a specific Act with "prior" Act.
The amendment will function by having the rule caption be more descriptive
and replacement of a specific act with "prior" Act, which is broader.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000861
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.56
The Texas State Board of Public Accountancy adopts the amendment
to §511.56 concerning Educational Qualifications under the Act without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9456) and will
not be republished.
The amendment allows the rule to contain only the current education requirements
that must be met by initial applicants by deleting former subsection (a) and
rewriting a new subsection (a).
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000862
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.57
The Texas State Board of Public Accountancy adopts the amendment
to §511.57 concerning Definition of Accounting Courses without changes
to the proposed text as published in the October 29, 1999, issue of the
The amendment to §511.57 will not allow CPA review courses to be used
to satisfy the requirements of this rule and will give quarter system courses
2/3 credit towards a semester hour.
The amendment will function by having a rule to memorialize the Board's
actual practice regarding CPA review courses and will have the semester/quarter
hour explanation.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000863
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.58
The Texas State Board of Public Accountancy adopts the amendment
to §511.58 concerning Definitions of Related Business Subjects without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9458) and will
not be republished.
The amendment allows repealed §511.59 to be incorporated into this
rule, which is a more logical location for it, and clarifies that review courses
are excluded from being eligible for college credit.
The amendment will function by having a more complete rule.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000864
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.70
The Texas State Board of Public Accountancy adopts the amendment
to §511.70 concerning Processing Suspected Irregularities Involving Candidates
for the Uniform CPA Examination without changes to the proposed text as published
in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9459) and will not be republished.
The amendment to §511.70 will abbreviate the reference to the Public
Accountancy Act (Act), correct the reference to the Administrative Procedure
Act (APA) and make some minor text changes.
The amendment will function by abbreviating the reference to the Act and
by having the correct citation to the APA.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000865
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.72
The Texas State Board of Public Accountancy adopts an amendment
to §511.72 concerning Uniform Examination without changes to the proposed
text as published in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9459).
The amendment to section 511.72 will allow section 511.71 and section 511.74
to be incorporated into new subsections (a), (c) and (d), delete former subsection
(a) which had an expiration date and modify the rule caption.
The amendment will function by having a rule on uniform examination that
is more complete.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000866
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.80
The Texas State Board of Public Accountancy adopts an amendment
to §511.80 concerning Granting of Credit without changes to the proposed
text as published in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9461).
The amendment allows repealed section 511.181 to be re-written and incorporated
into this rule.
The amendment will function by having a rule that is more complete and
is easier to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000867
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.82
The Texas State Board of Public Accountancy adopts an amendment
to §511.82 concerning Application for Transfer of Credits without changes
to the proposed text as published in the October 29, 1999 issue of the
The amendment allows this rule to contain the requirements for a transfer
of all credits and partial credits from another licensing jurisdiction.
The amendment will function by having a rule that will be more complete
about transfer of credits.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000868
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.83
The Texas State Board of Public Accountancy adopts an amendment
to §511.83 concerning Granting of Credit by Transfer of Credit without
changes to the proposed text as published in the October 29, 1999 issue of
the
Texas Register
(24 TexReg 9463).
The amendment to section 511.83 will transfer the majority of the text
to section 511.82, leaving only the text describing the criteria to transfer
partial credits.
The amendment will function by having a rule that addresses only transfer
of partial credits.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000869
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.84
The Texas State Board of Public Accountancy adopts an amendment
to §511.84 concerning Partial Examination after Transfer of Credit without
changes to the proposed text as published in the October 29, 1999 issue of
the Texas Register (24 TexReg 9464).
The amendment allows for the rewriting of subsections (a) and (b) to make
them applicable to a more current time period.
The amendment will function by having a rule that is current and easier
to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000870
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.89
The Texas State Board of Public Accountancy adopts an amendment
to §511.89 concerning Examination Sites and Board Policy on Documentation
without changes to the proposed text as published in the October 29, 1999
issue of the
Texas Register
(24 TexReg 9465).
The amendment allows for the substitution of "take the examination" for
"sit".
The amendment will function by having a more grammatically correct rule.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000871
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.90
The Texas State Board of Public Accountancy adopts an amendment
to §511.90 concerning Proctoring Candidates for Another Licensing Jurisdiction
without changes to the proposed text as published in the October 29, 1999
issue of the
Texas Register
(24 TexReg 9465).
The amendment to section 511.90 will make the costs that are required for
accommodations under the Americans with Disabilities Act (ADA) the responsibility
of the licensing jurisdiction that requests this Board proctor their candidate.
The amendment will function by having examination candidates from other
licensing jurisdictions who are ADA may be proctored by this state at no cost
to this state.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000872
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.92
The Texas State Board of Public Accountancy adopts an amendment
to §511.92 concerning Definitions without changes to the proposed text
as published in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9466).
The amendment to section 511.92 will substitute "chapter" for "title" in
the first line.
The amendment will function by having a rule with the correct descriptive
term.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000873
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.121
The Texas State Board of Public Accountancy adopts the amendment
to §511.121 concerning Application for Approval of Experience without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9468) and will
not be republished.
The amendment to §511.121 will correct the citation to the Public
Accountancy Act to agree with the recodification.
The amendment will function by having the rule contain the correct citation
to the Act.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000874
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.161
The Texas State Board of Public Accountancy adopts the amendment
to §511.161, concerning Qualifications for Issuance of a Certificate
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9469)
and will not be republished.
The amendment to §511.161 will rewrite paragraph (8) for grammatical
purposes.
The amendment will function by having paragraph (8) easier to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000875
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.162
The Texas State Board of Public Accountancy adopts the amendment
to §511.162, concerning Application for Issuance of the Certificate by
Exam after Completion of the CPA Examination without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9470) and will not be republished.
The amendment allows the rule caption to be more descriptive.
The amendment will function by having a more descriptive rule caption.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000876
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.164
The Texas State Board of Public Accountancy adopts the amendment
to §511.164 concerning Names on Certificates without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9471) and will not be republished.
The amendment allows for the deletion of unnecessary language at the end
of subsection (b).
The amendment will function by having a rule that does not contain unnecessary
language.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000877
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.165
The Texas State Board of Public Accountancy adopts the amendment
to §511.165, concerning Certificate without changes to the proposed text
as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9472) and will not be republished.
The amendment to §511.165 will clarify that certificates are awarded
twice a year.
The amendment will function by having it clearly understood that certificates
are awarded twice a year.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000878
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.166
The Texas State Board of Public Accountancy adopts the amendment
to §511.166, concerning Replacement Certificates without changes to the
proposed text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9472) and will not be republished.
The amendment to §511.166 will direct the reader to another rule for
fee information and rewords the prohibition against possessing more than one
certificate or registration.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000879
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.167
The Texas State Board of Public Accountancy adopts the amendment
to §511.167, concerning Relinquishing a Certificate or Registration without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9473) and will
not be republished.
The amendment to §511.167 will change the rule caption, clarify that
licensure requires requalification and reexamination, delete subsection (b)
because it is redundant to the Act and delete section (c) because it is addressed
elsewhere in the Rules.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000880
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.168
The Texas State Board of Public Accountancy adopts the amendment
to §511.168, concerning Reinstatement of a Certificate or of a Registration
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9474)
and will not be republished.
The amendment to §511.168 will change the rule caption, clarify that
the rule applies to public accountants, delete the CPE part of subsection
(b) because it is already addressed in subsection (a), relocate former subsection
(c)(3) to subsection (c) and add additional clarifying language about the
Texas certification being a reciprocal certificate.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000881
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.171
The Texas State Board of Public Accountancy adopts the amendment
to §511.171, concerning Consent Revocation without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9475) and will not be republished.
The amendment to §511.171 will correct several citations to the Act
to agree with the recodification and re-write the last sentence.
The amendment will function by having a rule with the correct citation
that is easier to read and comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000882
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.174
The Texas State Board of Public Accountancy adopts the amendment
to §511.174, concerning Action Relating to Complaints without changes
to the proposed text as published in the October 29, 1999, issue of the
The amendment allows the rule caption to be more descriptive and correct.
The amendment will function by having a correct rule caption.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000883
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §511.176
The Texas State Board of Public Accountancy adopts the amendment
to §511.176, concerning Certification Hearings without changes to the
proposed text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9477) and will not be republished.
The amendment to §511.176 will delete those parts of paragraph (1)
and (2) that are redundant to the introductory sentence and delete paragraphs
(3) (E) through (3) (J) because they are redundant to Article 6252-13(c).
The amendment will function by having this rule purged of redundant language.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000884
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.1
The Texas State Board of Public Accountancy adopts new rule §512.1
concerning Certification as a Certified Public Accountant by Reciprocity without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9478) and will
not be republished .
The new rule allows the Board to re-write its rules on Certification by
Reciprocity, to relocate them from Chapter 511 where they were repealed, and
to state the standards for reciprocal licensure.
The new rule will function by having its rules on Certification by Reciprocity
re-written and in a separate chapter of the rules.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000891
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.2
The Texas State Board of Public Accountancy adopts new rule §512.2
concerning Application for Certification by Reciprocity from National Association
of State Boards of Accountancy Approved Jurisdictions without changes to the
proposed text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9479) and will not be republished.
The new rule allows applicants for reciprocity to establish their credentials
for licensure by reciprocity through the National Association of State Boards
of Accountancy (NASBA).
The new rule will function by having a rule that continues to address obtaining
reciprocity with NASBA's assistance.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000892
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.3
The Texas State Board of Public Accountancy adopts new rule §512.3
concerning Requirements for Certification by Reciprocity by an Individual
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9480)
and will not be republished.
The new rule allows the Board to have a re-written rule on this subject,
states the requirements for an individual's certification, and relocates this
rule from Chapter 511.
The new rule will function by having a rule that is easier to read.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000893
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.4
The Texas State Board of Public Accountancy adopts new rule §512.4
concerning Qualifications for Certification by Reciprocity without changes
to the proposed text as published in the October 29, 1999, issue of the
The new rule allows the Board to re-write this rule, relocate it from Chapter
511 and list what an individual must do to be certified by reciprocity.
The new rule will function by having a rule that will be re-written and
relocated to a new chapter.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code,§901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000894
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.5
The Texas State Board of Public Accountancy adopts new rule §512.5
concerning Evaluation of Foreign Credentials by the International Qualifications
Appraisal Board without changes to the proposed text as published in the October
29, 1999, issue of the
Texas Register
(24
TexReg 9482) and will not be republished.
The new rule allows the rule to be re-written and relocated and recognize
the International Qualifications Appraisal Board (IQAB).
The new rule will function by having a rule that will be a re-written rule
and a relocated rule that recognizes IQAB.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000895
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.6
The Texas State Board of Public Accountancy adopts new rule §512.6
concerning Examination Authorization without changes to the proposed text
as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9483) and will not be republished.
The new rule allows the rule to be re-written and relocated and recognize
the International Uniform CPA Qualification Examination (IQEX).
The new rule will function by having a re-written rule that recognizes
IQEX.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000896
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §512.7
The Texas State Board of Public Accountancy adopts new rule §512.7
concerning Reciprocal Fee without changes to the proposed text as published
in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9483) and will not be republished.
The new rule allows the rule to be re-written and relocated from Chapter
511 and to describe the Board's fee payment and refund policy.
The new rule will function by having a rule that will be re-written and
relocated.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000897
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
Subchapter A. REGISTRATION OF CPAS OF OTHER STATES AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES
22 TAC §513.1
The Texas State Board of Public Accountancy adopts the amendment
to §513.1 concerning Application without changes to the proposed text
as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9484) and will not be republished.
The amendment allows the rule to contain an accurate description of the
application procedure.
The amendment will function by having a rule that correctly describes the
application procedure.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000898
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.2
The Texas State Board of Public Accountancy adopts the amendment
to §513.2 concerning Approval by the Board without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9485) and will not be republished.
The amendment allows the Board to require applicants from another state
or country to complete a four-hour ethics course prior to issuance of certification,
and relocates some language within the rule.
The amendment will function by having licensees from other states or another
country exposed to a four-hour course on the Board's Rules of Professional
Conduct.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000899
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.22
The Texas State Board of Public Accountancy adopts the amendment
to §513.22 concerning Application for Registration of a Partnership without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9487) and will
not be republished.
The amendment allows the rule to be clearer and better organized.
The amendment will function by having a rule that is clearer and easier
to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000900
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.23
The Texas State Board of Public Accountancy adopts an amendment
to §513.23 concerning Types of Partnership Registration without changes
to the proposed text as published in the October 29, 1999, issue of the
The amendment allows for a clearer understanding that partnerships must
apply for practice unit registration, that a partner practicing within this
state must be licensed, and some minor language changes.
The amendment will function by having a clear understanding that partnerships
must apply for practice unit registration, that a partner practicing within
this state must be licensed, and some minor language changes.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000901
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.24
The Texas State Board of Public Accountancy adopts an amendment
to §513.24 concerning Restrictions on a Partnership Registration without
changes to the proposed text as published in the October 29, 1999 issue of
the
Texas Register
(24 TexReg 9489).
The proposed amendment to section 513.24 recognizes that professional limited
liability companies and registered limited liability companies may be partners
in CPA firms.
The amendment will function by having a rule that will recognize what has
been in practice for some time.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000902
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.25
The Texas State Board of Public Accountancy adopts an amendment
to §513.25 concerning Notice of any Changes to a Partnership without
changes to the proposed text as published in the October 29, 1999 issue of
the
Texas Register
(24 TexReg 9489).
The amendment allows the rule caption to be more descriptive and accurate.
The amendment will function by having a rule caption that will be more
descriptive and accurate.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000903
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.26
The Texas State Board of Public Accountancy adopts an amendment
to §513.26 concerning Partnership Names without changes to the proposed
text as published in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9490).
The amendment allows a partnership's firm name to be an acronym of the
first letters of current or past partners' surnames, removes the prohibition
against an employee's name being part of the firm's name because it is prohibited
elsewhere and deletes subsections (c), (d), (e) and (h) because they are addressed
in other rules.
The amendment will function by having a rule that is shorter, easier to
comprehend and that does not contain unnecessary items.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000904
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.31
The Texas State Board of Public Accountancy adopts an amendment
to §513.31 concerning General Rule for a Professional Limited Liability
Company without changes to the proposed text as published in the October 29,
1999 issue of the
Texas Register
(24 TexReg
9491).
The amendment allows for the use of the correct names of companies and
of the Act.
The amendment will function by having a rule that has the correct name
for the company and the Act.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000905
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.32
The Texas State Board of Public Accountancy adopts an amendment
to §513.32 concerning Application for Registration of a Professional
Limited Liability Company without changes to the proposed text as published
in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9491).
The amendment allows for the insertion of "professional" before "limited
liability company" in several places and minor editing.
The amendment will function by inserting "professional" before "limited
liability company" in several places and by making some minor editing.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000906
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.33
The Texas State Board of Public Accountancy adopts an amendment
to §513.33 concerning Partnership Rules Applying to Partnerships and
Professional Limited Liability Companies without changes to the proposed text
as published in the October 29, 1999 issue of the
Texas Register
(24 TexReg 9493).
The amendment allows a short, plain statement to serve as the rule.
The amendment will function by having a short, plain statement to serve
as the rule.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000907
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.34
The Texas State Board of Public Accountancy adopts an amendment
to §513.34 concerning Professional Limited Liability Company without
changes to the proposed text as published in the October 29, 1999 issue of
the
Texas Register
(24 TexReg 9493).
The amendment allows "Professional" to be added to the rule caption, the
deletion of subsection (b) because it is already addressed by the rule on
firm Names, and minor editing.
The amendment will function by having a shorter, clearer rule that is easier
to read and to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000908
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.41
The Texas State Board of Public Accountancy adopts the amendment
to §513.41 concerning General Rule for Registration of a Corporation
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9494)
and will not be republished.
The amendment allows for the rule caption to be changed to a more descriptive
caption, changes articles of "incorporation" to "organization" and reduces
the reference to the Public Accountancy Act.
The amendment will function by having a more descriptive rule caption and
correct current language.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000909
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.42
The Texas State Board of Public Accountancy adopts the amendment
to §513.42 concerning Application for Registration of a Corporation without
changes to the proposed text as published in the October 29, 1999, issue of
the
Texas Register
(24 TexReg 9495) and will
not be republished.
The amendment allows the rule to be edited so as to read more smoothly
and logically.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000910
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.43
The Texas State Board of Public Accountancy adopts the amendment
to §513.43 concerning Partnership Rules Applying to Professional Corporations
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9496)
and will not be republished.
The amendment allows a short, plain statement to serve as the rule.
The amendment will function by having a rule that will be shorter, clearer
and easier to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000911
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.44
The Texas State Board of Public Accountancy adopts the amendment
to §513.44 concerning Professional Corporation Names without changes
to the proposed text as published in the October 29, 1999, issue of the
The proposed amendment to §513.44 will allow for the deletion of language
which is already addressed in the rule on Firm Names.
The amendment will function by having a rule that does not contain unnecessary,
redundant language.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000912
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.47
The Texas State Board of Public Accountancy adopts the amendment
to §513.47 concerning Affidavit of Firm without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9498) and will not be republished.
The amendment allows for the deletion of subsection (d) which imposes disciplinary
actions for failure to complete an Affidavit and for completing it falsely.
The amendment will function by having a rule that will not contain unneeded
language.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Texas
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000913
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.61
The Texas State Board of Public Accountancy adopts an amendment
to §513.61, concerning General Rule for Registration of Practice Units
(Office) with changes to the proposed text as published in the October 29,
1999, issue of the
Texas Register
(24 TexReg
9498).
The amendment allows the rule caption to be more descriptive, combines
former subsections (b)(2) and (b)(3) into subsection (b)(1) and minor editorial
changes.
The amendment will function by having a more compact rule.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
§513.61.General Rule for Registration of Practice Units (Offices).
(a)
Each practice unit (office) established in Texas for the
practice of public accountancy must register with the board and hold a current
license to practice.
(b)
An application for registration must be made on a form
prescribed by the board and submitted with the requisite fee. The application
must indicate the practice unit (office) address and telephone number and
the following:
(1)
the names, addresses, telephone numbers, and certificate
numbers of the sole proprietors, partners, shareholders, incorporators, directors
and resident managers involved in the practice, and the office the individual
is associated with and whether each individual holds a current Texas license;
(2)
whether the firm or any sole proprietor, partner,
officer, director, or shareholder within the firm has been a party to legal
proceedings as described in §513.47 of this title (relating to Affidavit
of Firm).
(c)
Firms may have an office, which is not required to register
as a practice unit if the office does not hold out as defined in §501.2
of this title (relating to Definitions).
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000914
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.62
The Texas State Board of Public Accountancy adopts an amendment
to §513.62, concerning Resident Manager without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9499).
The amendment allows the rule caption to be more descriptive, substitutes
"manager" for "person in charge" and combines former subsection (d)(2) into
subsection (d)(1).
The amendment will function by having a rule caption that is more descriptive
and a rule that is easier to read and comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, Section 901.151 (Vernon 1999) which provides the agency
with the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000915
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.81
The Texas State Board of Public Accountancy adopts the amendment
to §513.81 concerning General Rule for Registration of a Sole Proprietorship
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9501)
and will not be republished.
The amendment allows the rule caption to be more descriptive.
The amendment will function by having a rule that will have a more descriptive
caption.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000916
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §513.83
The Texas State Board of Public Accountancy adopts the amendment
to §513.83 concerning Notice of Change of Information Regarding a Sole
Proprietorship without changes to the proposed text as published in the October
29,1999, issue of the
Texas Register
(24 TexReg
9502) and will not be republished.
The amendment allows the rule caption to be more descriptive and will require
licensees to inform the Board within 30 days of an event that affects the
continued existence of a sole proprietorship.
The amendment will function by having a rule caption that will be more
descriptive and a rule that will be clearer that the Board is to be informed
of the occurrence of certain events.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000917
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.1
The Texas State Board of Public Accountancy adopts the amendment
to §515.1 concerning License without changes to the proposed text as
published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9501) and will not be republished.
The amendment to §515.1 will make it clear that annual licenses will
not be renewed if continuing professional education (CPE) requirements are
not satisfied.
The amendment will function by having a clear statement in the license
rule that CPE is required for a license.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000918
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.2
The Texas State Board of Public Accountancy adopts the amendment
to §515.2 concerning Initial License without changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9503) and will not be republished.
The amendment allows for some editorial changes to be made for clarification.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000919
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.3
The Texas State Board of Public Accountancy adopts the amendment
to §515.3 concerning License Renewal for Individuals and Practice Units
without changes to the proposed text as published in the October 29, 1999,
issue of the
Texas Register
(24 TexReg 9504)
and will not be republished.
The amendment to §515.3 will clarify that the prohibition against
relicensing a practice unit that has not informed the Board of its assigned
review date applies only if the firm is subject to quality review and that
the reviewer must be Board approved.
The amendment will function by having a rule that will be clearer and easier
to comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000920
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.4
The Texas State Board of Public Accountancy adopts new rule §515.4
concerning License Cancellation without changes to the proposed text as published
in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9506) and will not be republished.
The new rule will not allow an individual license or practice unit registration
to be issued unless they have satisfied all of the requirements for licensure.
The new rule will function by having in one location a plain statement
that licenses will not be issued until certain requirements are satisfied.
No comments were received regarding adoption of the rule.
The new rule is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000921
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 29, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.5
The Texas State Board of Public Accountancy adopts the amendment
to §515.5 concerning Reinstatement of License without changes to the
proposed text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9506) and will not be republished.
The amendment to §515.5 will allow the rule caption to be more descriptive,
make some editorial changes, update the citation to the Public Accountancy
Act, clarify that this rule applies to situations where the sole issue is
non payment of license fees, and replaces an Ethics course for an examination
on the Board's Rules of Professional Conduct.
The amendment will function by having a more descriptive rule caption and
by requiring reinstated licensees to complete a four hour ethics course prior
to reinstatement of license.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000922
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
22 TAC §515.8
The Texas State Board of Public Accountancy adopts the amendment
to §515.8 concerning Retirement Status or Permanent Disability with changes
to the proposed text as published in the October 29, 1999, issue of the
The amendment to §515.8 will rewrite former subsection (a)(1) and
relocate it to subsection (a), delete subsections (a)(2) and (b)(2) regarding
license fee because fees are already addressed in another rule, rewrite and
restate that a Retired or Disabled licensee who resumes employment has the
Retired or Disabled license status automatically revoked, must pay a regular
license fee for the period since employment was resumed and must complete
continuing professional education courses in an amount retroactive and cumulative
to the date Retired or Disabled status was granted, and will make some minor
editorial changes.
The amendment will function by having a rule that is easier to read and
comprehend.
No comments were received regarding adoption of the rule.
The amendment is adopted under the Public Accountancy Act, Tex.
Occupations Code, §901.151 (Vernon 1999) which provides the agency with
the authority to amend, adopt and repeal rules deemed necessary or advisable
to effectuate the Act.
§515.8.Retirement Status or Permanent Disability.
(a)
Retired status. An individual who holds a current license
who is 60 years old and has filed a request on a form prescribed by the board
stating the licensee is no longer employed may be granted retired status at
the time of license renewal.
(1)
A licensee who has been granted retired status and who
becomes employed automatically loses the retired status and must notify the
board and request a new renewal notice and:
(A)
pay the license fee established by the board for the period
since he became employed;
(B)
complete a new license renewal notice; and
(C)
meet the continuing professional education requirements
for the period since he was granted the retired status.
(2)
All board rules and all provisions of the Act
apply to a licensee in either an active or retired status.
(b)
Permanent disability status. Permanent disability status
may be granted to a licensee who submits to the board a statement and a notarized
affidavit from the licensee's physician stating that the licensee is unable
to work and clearly details the disability. This status may be granted only
at the time of license renewal.
(1)
A licensee who has been granted permanent disability status
and who becomes employed automatically loses the permanent disability status
and must notify the board and request a new license renewal notice and:
(A)
pay the license fee established by the board for the period
since he became employed;
(B)
complete a new license renewal notice; and
(C)
meet the continuing professional education requirements
for the period since he was granted disability status.
(2)
All board rules and all provisions of the Act
apply to a licensee in permanent disability status.
This agency hereby certifies that the adoption has been
reviewed by legal counsel and found to be a valid exercise of the agency's
legal authority.
Filed with the Office of
the Secretary of State on February 7, 2000.
TRD-200000923
William Treacy
Executive Director
Texas State Board of Public Accountancy
Effective date: February 27, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 305-7848
Subchapter B. CERTIFICATION BY EXAMINATION
Subchapter C. EDUCATIONAL REQUIREMENTS
Subchapter D. CPA EXAMINATION
Subchapter F. EXPERIENCE REQUIREMENTS
Subchapter H. CERTIFICATION
Chapter 512.
CERTIFICATION BY RECIPROCITY
Chapter 513.
REGISTRATION
Subchapter B. REGISTRATION OF PARTNERSHIPS
Subchapter C. REGISTRATION OF CORPORATIONS
Subchapter D. REGISTRATION OF OFFICES
Subchapter E. REGISTRATION OF SOLE PROPRIETORSHIPS
Chapter 515.
LICENSES