TITLE 22. EXAMINING BOARDS

PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 507. EMPLOYEES OF THE BOARD

22 TAC §507.6

The Texas State Board of Public Accountancy adopts an amendment to §507.6, concerning Employee Training and Education Assistance Program, without changes to the proposed text as published in the July 28, 2017, issue of the Texas Register (42 TexReg 3735) and will not be republished.

The amendment to §507.6 no longer lists a specific dollar amount but clarifies that the fees will be established by the Board.

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 September 21, 2017.

TRD-201703733

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: October 11, 2017

Proposal publication date: July 28, 2017

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


CHAPTER 525. CRIMINAL BACKGROUND INVESTIGATIONS

22 TAC §525.1

The Texas State Board of Public Accountancy adopts an amendment to §525.1, concerning Applications for the UCPAE, Issuance of the CPA Certificate, or Initial License, without changes to the proposed text as published in the July 28, 2017, issue of the Texas Register (42 TexReg 3735). The rule text will not be republished.

The amendment to §525.1 incorporates language from Chapter 53 of the Occupations Code regarding criminal convictions with additional revisions so that the rule addresses only individuals applying to take the UCPAE.

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 September 21, 2017.

TRD-201703736

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: October 11, 2017

Proposal publication date: July 28, 2017

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


22 TAC §525.2

The Texas State Board of Public Accountancy adopts an amendment to §525.2, concerning Applications for or Renewal of a License for Applicants or Licensees with Criminal Backgrounds, with changes to the proposed text as published in the July 28, 2017, issue of the Texas Register (42 TexReg 3737) and will be republished. The word "Article" will be added to subsection (c) before 62.001.

The amendment to §525.2 incorporates language from Chapter 53 of the Occupations Code regarding criminal convictions with additional revisions so that the rule addresses licensees applying for license renewal.

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.

§525.2.Applications for or Renewal of a License for Licensees with Criminal Backgrounds.

(a) The following procedure shall apply when renewing a license annually.

(1) Each licensee shall be asked to respond, under penalty of perjury, to the question if he or she has ever been convicted of a felony or misdemeanor of which the board has not previously been informed. If the licensee responds in the negative and pays the required license fee, a renewal license shall be issued in accordance with established procedures. If the licensee responds affirmatively and pays the required license fee, the board may submit identifying information to the Texas Department of Public Safety and other appropriate agencies requesting conviction records on the licensee.

(2) The board shall review the conviction records and either approve or deny the application for a renewal license as the evidence warrants. The board shall refund any renewal fee submitted if the application is denied. The board may suspend or revoke or refuse to renew an annual license on the basis of a prior conviction pursuant to a hearing as provided for in the Act.

(b) The board may suspend the license or revoke the certificate as a result of a licensee's prior conviction of a crime relevant to the license and/or certificate following the opportunity for a hearing as provided for in the Act. The board shall notify the person in writing of the reasons for the suspension, revocation, denial or disqualification.

(c) The board shall revoke a certificate for a felony offense that does not relate to the duties and responsibilities of a licensee when the felony conviction occurred less than five years before the date the person applies for a license renewal or the board becomes aware of the conviction and shall revoke a certificate for an offense listed in Article 42A.054 of the Code of Criminal Procedure or a sexually violent offense as defined in Article 62.001 of the Code of Criminal Procedure.

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 September 21, 2017.

TRD-201703737

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: October 11, 2017

Proposal publication date: July 28, 2017

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