Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 88
81-106 p. ; 28 cm.View a full description of this periodical.
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EArliest possible date of adoption:
February 7, 1986
For further Information, please call
(512) 451-0241.*22 TAC 501.2
The Texas State Board of Public Accoun-
tancy proposes an amendment to 501.2,
concerning the definitions section of the
rules of professional conduct, properly
stating the current statutory citation of
the present Public Accountancy Act.
Bob E. Bradley, executive director, has
determined that for the first five-year pe-
riod the proposed amendment will be in
effect there will be no fiscal implications
for state or local government or small
businesses as a result of enforcing or ad-
ministering the amendment.
Mr. Bradley also has determined that for
each year of - thd first five years the
amendment is in effect the public benefit
anticipated as a result of enforcing the
amendment will be to provide proper cita-
tion of the current Public Accountancy
Act. There is no anticipated economic
cost to individuals who are required to
comply with the proposed amendment.
Comments on the proposal may be sub-
mitted to William A. Sansing, Texas State
Board of Public Accountancy, 1033 La Po-
sada, Suite 340, Austin, Texas 78752-
3892.
The amendment is proposed under Texas
Civil Statutes, Article 41a-1, 6(a), which
provide the Texas State Board of Public
Accountancy with the authority to pro-
mulgate rules deemed necessary to ef-
fectuate the purposes of the Public Ac-
countancy Act of 1979, as amended, in-
cluding the rules of professional con-
duct, to insure that competitive practices
of licenses serve the best interest of the
public.
501.2. Definitions. The following
words and terms, when used in this chapter,
shall have the following meanings, unless
the context clearly states otherwise.
Licensee-An individual, partner-
ship, or corporation holding a license issued
by the board, pursuant to the Public Ac-
countancy Act of 1979, as amended, Texas
Ovil Statutes, Article 41a-1, 1981. The term
includes each firm of which a licensee is a
partner, officer, or shareholder, and each
partner, office, or shareholder of a firm
which is a licensee.
This agency hereby certifies that the pro-
posal has been reviewed by legal counsel
and found to be within the agency's au-
thority to adopt.
Issued In Austin, Texas, on December 20, 1985.
TRD-8512231 Bob E. Bradley
Executive Director
Texas State Board
, of Public AccountancyEarliest possible date of adoption:
February 7, 1986
For further information, please call
(512) 451-0241.*22 TAC 501.31
The Texas State Board of Public Accoun-
tancy proposes an amendment to 501.1,
concerning the provision relating to con-
fidential client information to the rules
of professional conduct, properly stating
the current statutory citation of the pre-
sent Public Accountancy Act.
Bob E. Bradley, executive director, has -
determined that for the first five-year pe-
riod the proposed amendment wii be in
effect there will be no fiscal implications
for state or local government or small
businesses as a result of enforcing or ad-
ministering the amendment.
Mr. Bradley also has determined that for
each year of the first five years the
amendment is in effect the public benefit
anticipated as a result of enforcing the
amendment will be to provide proper cita-
tion of the current Public Accountancy
Act. There is no anticipated economic
cost to individuals who are required to
comply with the proposed amendment.
Comments on the proposal may be sub-
mitted to William A. Sansing, Texas State
Board of Public Accountancy, 1033 La
Posada, Suite 340, Austin, Texas 78752-
3892.
The amendment is proposed under Texas
Civil Statutes, Article 41a-1, 6(a), which
provide the Texas State Board of Public
Accountancy with the authority to pro-
mulgate rules deemed necessary to ef-
fectuate the purposes of the Public Ac-
countancy Act of 1979, as amended, in-
cluding the rules of professional con-
duct, to insure that competitive practices
of licenses serve the best interest of the
public.
501.1. Confidential Client Information.
(a)-(b) (No change.)
(c) This amendment shall not apply
to individuals who are not licensed in ac-
cordance with the provisions of the Public
Accountancy Act of 1979, as amended,
Texas Civil Statutes, Article 41a-1, 1981,
and no disclosure provided for under this
amendment shall constitute a waiver of the
privilege established herein.
This agency hereby cert Ifies that the pro-
posal has been reviewed by legal counsel
and found to be within the agency's au-
thority to adopt.Issued in Austin, lbUs, on Deoem ,ber 31.
TRD48512232 Bob E. Bradley
Executive Director
Texas State Board
of Public Accountancy
Earliest possible date of adoption:
February 7, 1986
For further information, please call
(512) 451-0241.Chapter 503. Definitions
*22 TAC 503.1
The Texas State Board of Public Accoun-
tancy proposes an amendment to 501.1,
concerning definitions. The amendment
properly states the current statutory cita-
tion of the present Public Accountancy
Act.
Bob E. Bradley, executive director, has
determined that for the first five-year pe-
riod the proposed amendment will be in
effect there will be no fiscal implications
for state or local government or small
businesses as a result of enforcing or ad-
ministering the amendment.
Mr. Bradley also has determined that for
each year of the first five years the
amendment is in effect the public benefit
anticipated as a result of enforcing the
amendment will be to provide proper cita-
tion of the current Public Accountancy
Act. There is no an':icipated economic
cost to individuals who are required to
comply with the proposed amendment.
Comments on the proposal may be sub-
mitted to William A. Sansing, Texas State
Board of Public Accountancy, 1033 La P0-
sada, Suite 340, Austin, Texas 78752-
3892.
The amendment is proposed under Texas
Civil Statutes, Article 41a-1, 6(a), which
provide the Texas State Board of Public
Accountancy with the authority to pro-
mulgate rules of professional conduct
and to ensure that tihe conduct and com-
petitive practice of licensees serves the
best interest of the public.
503.1. Definitions. The following
words and terms, when used in these sec-
tions, shall have the following meanings,
unless the context clearly indicates other-
wise.
Act-The Public Accountancy Act
of 1979, as amended,'Texas Civil Statutes,
Article 41a-1, 1981.
Licensee-An individual, partner-
ship, or corporation holding a license issued
by the board pursuant to the Public Ac-
countancy Act of 1979, as amended, Texas
Civil Statutes, Article 41a-1, 1981. The term
includes each firm of which a licensee is a
partner, officer, or shareholder, and each
partner, officer, or shareholder of a firm
which is a licensee.11 TxRet 88 January 7, 1986 Texas Reg ter 4
1
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/10/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.