TITLE 22. EXAMINING BOARDS

PART 15. TEXAS STATE BOARD OF PHARMACY

CHAPTER 281. ADMINISTRATIVE PRACTICE AND PROCEDURES

SUBCHAPTER C. DISCIPLINARY GUIDELINES

22 TAC §281.61

The Texas State Board of Pharmacy adopts amendments to §281.61, concerning Definitions of Discipline Authorized. These amendments are adopted without changes to the proposed text as published in the March 10, 2017, issue of the Texas Register (42 TexReg 1078).

The amendments update the definition of probation and revocation.

No comments were received.

The amendments are adopted under §§551.002, 554.051, 565.051, and 568.0035 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act. The Board interprets §565.051 and §568.0035 as authorizing the agency to discipline a license or registration.

The statutes affected by these amendments: Texas Pharmacy Act, Chapters 551 - 569, Texas Occupations Code.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2017.

TRD-201702039

Gay Dodson, R.Ph.

Executive Director

Texas State Board of Pharmacy

Effective date: June 11, 2017

Proposal publication date: March 10, 2017

For further information, please call: (512) 305-8028


22 TAC §281.65

The Texas State Board of Pharmacy adopts amendments to §281.65 concerning Schedule of Administrative Penalties. These amendments are adopted with changes to the proposed text as published in the March 10, 2017, issue of the Texas Register (42 TexReg 1078). The changes are grammatical and formatting corrections.

The amendments add an administrative penalty for operating a Class E or Class E-S pharmacy without a Texas licensed pharmacist and accessing information submitted to the Prescription Monitoring Program in violation of the Texas Controlled Substances Act.

No comments were received.

The amendments are adopted under §551.002 and §554.051 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act.

The statutes affected by these amendments: Texas Pharmacy Act, Chapters 551 - 569, Texas Occupations Code.

§281.65.Schedule of Administrative Penalties.

The board has determined that the assessment of an administrative penalty promotes the intent of §551.002 of the Act. In disciplinary matters, the board may assess an administrative penalty in addition to any other disciplinary action in the circumstances and amounts as follows:

(1) The following violations by a pharmacist may be appropriate for disposition with an administrative penalty with or without additional sanctions or restrictions:

(A) failing to provide patient counseling: $1,000;

(B) failing to conduct a drug regimen review or inappropriate drug regimen reviews provided by §291.33(c)(2)(A): $1,000;

(C) failing to clarify a prescription with the prescriber: $1,000;

(D) failing to properly supervise or improperly delegating a duty to a pharmacy technician: $1,000;

(E) failing to identify the dispensing pharmacist on required pharmacy records: $500;

(F) failing to maintain records of prescriptions: $500;

(G) failing to respond or failing to provide all requested records within the time specified in a board audit of continuing education records: $100 per hour of continuing education credit not provided;

(H) failing to provide or providing false or fraudulent information on any application, notification, or other document required under this Act, the Dangerous Drug Act, or Controlled Substances Act, or rules adopted pursuant to those Acts: $1,000;

(I) following an accountability audit, shortages of prescription drugs: up to $5,000;

(J) dispensing a prescription drug pursuant to a forged, altered, or fraudulent prescription: up to $5,000;

(K) dispensing unauthorized prescriptions: up to $5,000;

(L) dispensing controlled substances or dangerous drugs to an individual or individuals in quantities, dosages, or for periods of time which grossly exceed standards of practice, approved labeling of the federal Food and Drug Administration, or the guidelines published in professional literature: up to $5,000;

(M) violating a disciplinary order of the Board or a contract under the program to aid impaired pharmacists or pharmacy students under Chapter 564 of the Act: $500 - $1,000;

(N) failing to report or to assure the report of a malpractice claim: up to $1,000;

(O) failing to respond within the time specified on a warning notice to such warning notice issued as a result of a compliance inspection or responding to a warning notice as a result of a compliance inspection in a manner that is false or misleading: up to $1,000;

(P) practicing pharmacy with a delinquent license: $250 - $1,000;

(Q) operating a pharmacy with a delinquent license: $1,000 - $5, 000;

(R) allowing an individual to perform the duties of a pharmacy technician without a valid registration: $500 - $2,000;

(S) failing to comply with the requirements of the Official Prescription Program: up to $1,000;

(T) aiding and abetting the unlicensed practice of pharmacy, if the pharmacist knew or reasonably should have known that the person was unlicensed at the time: up to $5,000;

(U) receiving a conviction or deferred adjudication for a misdemeanor or felony, which serves as a ground for discipline under the Act: up to $5,000;

(V) unauthorized substitutions: $1,000;

(W) submitting false or fraudulent claims to third parties for reimbursement of pharmacy services: up to $5,000;

(X) selling, purchasing, or trading, or offering to sell, purchase, or trade of misbranded prescription drugs or prescription drugs beyond the manufacturer's expiration date: up to $1,000;

(Y) selling, purchasing, or trading, or offering to sell, purchase, or trade of prescription drug samples as provided by §281.7(a)(27) of this title (relating to Grounds for Discipline for a Pharmacist License): up to $1,000;

(Z) failing to keep, maintain or furnish an annual inventory as required by §291.17: $1,000;

(AA) failing to obtain training on the preparation of sterile pharmaceutical compounding: $1,000;

(BB) failing to maintain the confidentiality of prescription records: $1,000 - $5,000;

(CC) failing to inform the board of any notification or information required to be reported by the Act or rules: $250 - $500;

(DD) failing to operate a pharmacy as provided by §291.11 of this title (relating to Operation of a Pharmacy): $2,000; and

(EE) accessing information submitted to the Prescription Monitoring Program in violation of §481.076 of the Controlled Substances Act: $1,000 - $5,000.

(2) The following violations by a pharmacy may be appropriate for disposition with an administrative penalty with or without additional sanctions or restrictions:

(A) failing to provide patient counseling: $1,500;

(B) failing to conduct a drug regimen review or inappropriate drug regimen reviews provided by §291.33(c)(2)(A) of this title (relating to Operational Standards): $1,500;

(C) failing to clarify a prescription with the prescriber: $1,500;

(D) failing to properly supervise or improperly delegating a duty to a pharmacy technician: $1,500;

(E) failing to identify the dispensing pharmacist on required pharmacy records: $500;

(F) failing to maintain records of prescriptions: $500;

(G) failing to provide or providing false or fraudulent information on any application, notification, or other document required under this Act, the Dangerous Drug Act, or Controlled Substances Act, or rules adopted pursuant to those Acts: $1,000;

(H) following an accountability audit, shortages of prescription drugs: up to $5,000;

(I) dispensing a prescription drug pursuant to a forged, altered, or fraudulent prescription: up to $5,000;

(J) dispensing unauthorized prescriptions: up to $5,000;

(K) dispensing controlled substances or dangerous drugs to an individual or individuals in quantities, dosages, or for periods of time which grossly exceed standards of practice, approved labeling of the federal Food and Drug Administration, or the guidelines published in professional literature: up to $5,000;

(L) violating a disciplinary order of the Board: $1,000 - $5,000;

(M) failing to report or to assure the report of a malpractice claim: up to $1,000;

(N) failing to respond within the time specified on a warning notice to such warning notice issued as a result of a compliance inspection or responding to a warning notice as a result of a compliance inspection in a manner that is false or misleading: up to $1,000;

(O) allowing a pharmacist to practice pharmacy with a delinquent license: $250 - $1,000;

(P) operating a pharmacy with a delinquent license: $1,000 - $5,000;

(Q) allowing an individual to perform the duties of a pharmacy technician without a valid registration: $500 - $3,000;

(R) failing to comply with the requirements of the Official Prescription Program: up to $1,000;

(S) aiding and abetting the unlicensed practice of pharmacy, if an employee of the pharmacy knew or reasonably should have known that the person engaging in the practice of pharmacy was unlicensed at the time: up to $5,000;

(T) receiving a conviction or deferred adjudication for a misdemeanor or felony which serves as a ground for discipline under the Act: up to $5,000;

(U) unauthorized substitutions: $1,000;

(V) submitting false or fraudulent claims to third parties for reimbursement of pharmacy services: up to $5,000;

(W) possessing or engaging in the sale, purchase, or trade or the offer to sell, purchase, or trade of misbranded prescription drugs or prescription drugs beyond the manufacturer's expiration date: up to $1,000;

(X) possessing or engaging in the sale, purchase, or trade or the offer to sell, purchase, or trade of prescription drug samples as provided by §281.8(b)(2) of this title (relating to Grounds for Discipline for a Pharmacy License): up to $1,000;

(Y) failing to keep, maintain or furnish an annual inventory as required by §291.17 of this title (relating to Inventory Requirements): $1,000;

(Z) failing to obtain training on the preparation of sterile pharmaceutical compounding: $1,500;

(AA) failing to maintain the confidentiality of prescription records: $1,000 - $5,000;

(BB) failing to inform the board of any notification or information required to be reported by the Act or rules: $250 - $500;

(CC) failing to operate a pharmacy as specified in §291.11 of this title (relating to Operation of a Pharmacy): $3,000; and

(DD) operating a Class E or Class E-S pharmacy without a Texas licensed pharmacist-in-charge: $1,000 - $5,000.

(3) The following violations by a pharmacy technician may be appropriate for disposition with an administrative penalty with or without additional sanctions or restrictions:

(A) failing to respond or failing to provide all requested records within the time specified in a board audit of continuing education records: $30 per hour of continuing education credit not provided;

(B) failing to provide or providing false or fraudulent information on any application, notification, or other document required under this Act, the Dangerous Drug Act, or Controlled Substances Act, or rules adopted pursuant to those Acts: $500;

(C) following an accountability audit, shortages of prescription drugs: up to $5,000;

(D) violating a disciplinary Order of the Board: $250 - $500;

(E) failing to report or to assure the report of a malpractice claim: up to $500;

(F) performing the duties of a pharmacy technician without a valid registration: $250 - $1,000;

(G) receiving a conviction or deferred adjudication for a misdemeanor or felony, which serves as a ground for discipline under the Act: up to $5,000;

(H) submitting false or fraudulent claims to third parties for reimbursement of pharmacy services: up to $5,000;

(I) failing to obtain training on the preparation of sterile pharmaceutical compounding: $1,000;

(J) failing to maintain the confidentiality of prescription records: $1,000 - $5,000;

(K) failing to inform the board of any notification or information required to be reported by the Act or rules: $100 - $250; and

(L) accessing information submitted to the Prescription Monitoring Program in violation of §481.076 of the Controlled Substances Act: $1,000 - $5,000.

(4) Any of the violations listed in this section may be appropriate for disposition by the administrative penalties in this section in conjunction with any other penalties in §281.61 of this chapter.

(5) Each day a violation continues or occurs is a separate violation for purposes of imposing a penalty or fine.

(6) The amount, to the extent possible, shall be based on:

(A) the seriousness of the violation, including the nature, circumstances, extent, and gravity of any prohibited act, and the hazard or potential hazard created to the health, safety, or economic welfare of the public;

(B) the economic harm to property or the environment caused by the violation;

(C) the history of previous violations;

(D) the amount necessary to deter a future violation;

(E) efforts to correct the violation; and

(F) and other matter that justice may require.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2017.

TRD-201702040

Gay Dodson, R.Ph.

Executive Director

Texas State Board of Pharmacy

Effective date: June 11, 2017

Proposal publication date: March 10, 2017

For further information, please call: (512) 305-8028


CHAPTER 291. PHARMACIES

SUBCHAPTER A. ALL CLASSES OF PHARMACIES

22 TAC §291.3

The Texas State Board of Pharmacy adopts amendments to §291.3 concerning Required Notification. These amendments are adopted without changes to the proposed text as published in the March 10, 2017, issue of the Texas Register at (42 TexReg 1080).

The amendments update the requirements for a change of name for a pharmacy; update the notification requirements for internet sites verified by NABP; add a requirement for pharmacies and pharmacists to report disciplinary action by another state to TSBP as required by §562.106 of the Act; and clarify requirements to be consistent with other sections of the rules.

CVSHeatlh submitted a comment in support of the rule amendments requiring non-resident pharmacies and pharmacists to notify the Board of any final order taken by another state. The Board agrees with the comment.

The amendments are adopted under §551.002 and §554.051 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act.

The statutes affected by these amendments: Texas Pharmacy Act, Chapters 551-569, Texas Occupations Code.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2017.

TRD-201702041

Gay Dodson, R. Ph.

Executive Director

Texas State Board of Pharmacy

Effective date: June 11, 2017

Proposal publication date: March 10, 2017

For further information, please call: (512) 305-8028


SUBCHAPTER C. NUCLEAR PHARMACY (CLASS B)

22 TAC §291.52

The Texas State Board of Pharmacy adopts amendments to §291.52 concerning Definitions. These amendments are adopted without changes to the proposed text as published in the March 10, 2017, issue of the Texas Register (42 TexReg 1083).

The amendments add the definition of a full-time pharmacist to the Nuclear (Class B) pharmacy rules.

No comments were received.

The amendments are adopted under §551.002 and §554.051 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act.

The statutes affected by these amendments: Texas Pharmacy Act, Chapters 551 - 569, Texas Occupations Code.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2017.

TRD-201702042

Gay Dodson, R. Ph.

Executive Director

Texas State Board of Pharmacy

Effective date: June 11, 2017

Proposal publication date: March 10, 2017

For further information, please call: (512) 305-2082


CHAPTER 315. CONTROLLED SUBSTANCES

22 TAC §315.3

The Texas State Board of Pharmacy adopts amendments to §315.3, concerning Definitions. These amendments are adopted with changes to the proposed text as published in the March 10, 2017, issue of the Texas Register (42 TexReg 1085).

The amendments clarify the requirements for dispensing schedule II prescriptions when issued as a multiple set. The board made changes to clarify the language regarding the requirements to dispense a prescription no later than 21 days after the date of issuance.

No comments were received.

The amendments are adopted under §551.002 and §554.051 of the Texas Pharmacy Act (Chapters 551 - 569, Texas Occupations Code). The Board interprets §551.002 as authorizing the agency to protect the public through the effective control and regulation of the practice of pharmacy. The Board interprets §554.051(a) as authorizing the agency to adopt rules for the proper administration and enforcement of the Act.

The statutes affected by these amendments: Texas Pharmacy Act, Chapters 551 - 569, Texas Occupations Code.

§315.3.Prescriptions - Effective September 1, 2016.

(a) Schedule II Prescriptions.

(1) Except as provided by subsection (e) of this section, a practitioner, as defined in the TCSA, §481.002(39)(A), must issue a written prescription for a Schedule II controlled substance only on an official Texas prescription form or through an electronic prescription that meets all requirements of the TCSA. This subsection also applies to a prescription issued in an emergency situation.

(2) A practitioner who issues a written prescription for any quantity of a Schedule II controlled substance must complete an official prescription form.

(3) A practitioner may issue multiple written prescriptions authorizing a patient to receive up to a 90-day supply of a Schedule II controlled substance provided:

(A) each prescription is issued for a legitimate medical purpose by a practitioner acting in the usual course of professional practice;

(B) the practitioner provides written instructions on each prescription, other than the first prescription if the practitioner intends for that prescription to be filled immediately, indicating the earliest date on which a pharmacy may dispense each prescription; and

(C) the practitioner concludes that providing the patient with multiple prescriptions in this manner does not create an undue risk of diversion or abuse.

(4) A schedule II prescription must be dispensed no later than 21 days after the date of issuance or, if the prescription is part of a multiple set of prescriptions, issued on the same day, no later than 21 days after the earliest date on which a pharmacy may dispense the prescription as indicated on each prescription.

(b) Schedules III through V Prescriptions.

(1) A practitioner, as defined in the TCSA, §481.002(39)(A), (C), (D), may use prescription forms and order forms through individual sources. A practitioner may issue, or allow to be issued by a person under the practitioner's direction or supervision, a Schedule III through V controlled substance on a prescription form for a valid medical purpose and in the course of medical practice.

(2) Schedule III through V prescriptions may be refilled up to five times within six months after date of issuance.

(c) Electronic prescription. A practitioner is permitted to issue and to dispense an electronic controlled substance prescription only in accordance with the requirements of the Code of Federal Regulations, Title 21, Part 1311.

(d) Controlled substance prescriptions may not be postdated.

(e) Advanced practice registered nurses or physician assistants may only use the official prescription forms issued with their name, address, phone number, and DEA numbers, and the delegating physician's name and DEA number.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2017.

TRD-201702043

Gay Dodson, R. Ph.

Executive Director

Texas State Board of Pharmacy

Effective date: June 11, 2017

Proposal publication date: March 10, 2017

For further information, please call: (512) 305-8028


PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 501. RULES OF PROFESSIONAL CONDUCT

SUBCHAPTER C. RESPONSIBILITIES TO CLIENTS

22 TAC §501.75

The Texas State Board of Public Accountancy adopts an amendment to §501.75, concerning Confidential Client Communications, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1319) and will not be republished.

The amendment to §501.75 has the rule more closely track the language in Chapter 901 of the Occupations Code, requires the licensee to take measures to maintain the confidentiality of client records and to notify the client of a loss or loss of control over client records.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701989

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


CHAPTER 511. ELIGIBILITY

SUBCHAPTER D. CPA EXAMINATION

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 March 24, 2017, issue of the Texas Register (42 TexReg 1321) and will not be republished.

The amendment to §511.80 will allow a three month extension to the normal 18 months that an applicant for the CPA certificate may retain their exam grade to address the delay caused by the exam restructure.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701990

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


CHAPTER 512. CERTIFICATION BY RECIPROCITY

22 TAC §512.1

The Texas State Board of Public Accountancy adopts an amendment to §512.1, concerning Certification as a Certified Public Accountant by Reciprocity, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1322) and will not be republished.

The amendment to §512.1 adds a provision for good moral character as a basis for reciprocity for the CPA certificate in Texas.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701991

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §512.2

The Texas State Board of Public Accountancy adopts an amendment to §512.2, concerning NASBA Verified Substantially Equivalent Jurisdictions, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1323) and will not be republished.

The amendment to §512.2 adds a comma in subsection (a).

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701992

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7482


22 TAC §512.4

The Texas State Board of Public Accountancy adopts an amendment to §512.4, concerning Application for Certification by Reciprocity, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1324) and will not be republished.

The amendment to §512.4 mirrors the new language found in §511.22 and §511.162.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701994

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §512.5

The Texas State Board of Public Accountancy adopts an amendment to §512.5, concerning Examination Authorization, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1325) and will not be republished.

The amendment to §512.5 clarifies that an applicant needs a passing score.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701995

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


CHAPTER 513. REGISTRATION

SUBCHAPTER A. REGISTRATION OF CPAS AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES

22 TAC §513.1

The Texas State Board of Public Accountancy adopts an amendment to §513.1, concerning Registration of Foreign Practitioners with Substantially Equivalent Qualifications, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1326) and will not be republished.

The amendment to §513.1 incorporates language from proposed repealed rules §513.2 and §513.3.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701996

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


SUBCHAPTER A. REGISTRATION OF CPAS OF OTHER STATES AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES

22 TAC §513.2

The Texas State Board of Public Accountancy adopts the repeal of §513.2, concerning Application for Registration of Foreign Practitioners, without changes to the proposed text as published in the March 24, 2017 issue of the Texas Register (42 TexReg 1327) and will not be republished.

The repeal of §513.2 is necessary because the rule is no longer applicable as foreign applicants will be considered under the board's reciprocity rules.

No comments were received regarding adoption of the repeal.

The repeal is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701997

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §513.3

The Texas State Board of Public Accountancy adopts the repeal of §513.3, concerning Board Approval of Foreign Practitioner Registration, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1327). The adopted rule will not be republished.

The repeal of §513.3 is necessary because the rule is no longer applicable as foreign applications will be considered under the board’s reciprocity rules.

No comments were received regarding adoption of the repeal.

The repeal is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151, which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701998

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


SUBCHAPTER B. REGISTRATION OF CPA FIRMS

22 TAC §513.10

The Texas State Board of Public Accountancy adopts an amendment to §513.10, concerning Firm License, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1328). The amended rule text will not be republished.

The amendment to §513.10 deletes an unnecessary rule reference and clarifies who within a firm must supervise attest services.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201701999

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §513.13

The Texas State Board of Public Accountancy adopts an amendment to §513.13, concerning Certification of Corporate Franchise Tax Status, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1329) and will not be republished.

The amendment to §513.13 revises language in subsection (b) to track language in subsection (a).

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702000

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §513.15

The Texas State Board of Public Accountancy adopts an amendment to §513.15, concerning Firm Offices, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1330) and will not be republished.

The amendment to §513.15 clarifies the exemption requirement of Texas residency for resident managers.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702001

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


CHAPTER 514. CERTIFICATION AS A CPA

22 TAC §514.3

The Texas State Board of Public Accountancy adopts an amendment to §514.3, concerning Replacement Certificates, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1330) and will not be republished.

The amendment to §514.3 deletes unnecessary language.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702002

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


CHAPTER 515. LICENSES

22 TAC §515.3

The Texas State Board of Public Accountancy adopts an amendment to §515.3, concerning License Renewals for Individuals and Firm Offices, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1331) and will not be republished.

The amendment to §515.3 deletes the unnecessary word "toll".

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702003

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §515.4

The Texas State Board of Public Accountancy adopts an amendment to §515.4, concerning License Expiration, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1332) and will not be republished.

The amendment to §515.4 replaces the word "will" with "shall" to clarify that it is required.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702004

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842


22 TAC §515.5

The Texas State Board of Public Accountancy adopts an amendment to §515.5, concerning Reinstatement of a Certificate or License in the Absence of a Violation of the Board's Rules of Professional Conduct, without changes to the proposed text as published in the March 24, 2017, issue of the Texas Register (42 TexReg 1333) and will not be republished.

The amendment to §515.5 clarifies the process by which an individual, in the absence of a violation of a Rules of Professional Conduct, can reinstate their license.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 18, 2017.

TRD-201702005

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: June 7, 2017

Proposal publication date: March 24, 2017

For further information, please call: (512) 305-7842