TITLE 22. EXAMINING BOARDS
PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 505. THE BOARD
22 TAC §505.1The Texas State Board of Public Accountancy adopts an amendment to §505.1 concerning Board Seal and Headquarters, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3205) and will not be republished.
The staff recommended that much of Rule 505.1 be repealed. The Board seal is not required to be a rule and any revision to the seal should be an administrative function of the Board and not be required to go through a rulemaking process.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502334
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §505.3 concerning Presiding Officer of the Board, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3206) and will not be republished.
The amendment clarifies that the Presiding Officer of the Board is responsible for official board business and then identifies in detail what constitutes official board business.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502335
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
CHAPTER 507. EMPLOYEES OF THE BOARD
22 TAC §507.2The Texas State Board of Public Accountancy adopts an amendment to §507.2 concerning Staff, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3207) and will not be republished.
The amendment corrects the definition of nepotism to consist of the third degree of consanguinity and not the second degree.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502338
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §507.3 concerning Independent Contractors, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3208) and will not be republished.
The amendment makes it clear that the board may contract with outside legal counsel with the approval of the Office of Attorney General.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502339
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
CHAPTER 509. RULEMAKING PROCEDURES
22 TAC §509.2The Texas State Board of Public Accountancy adopts an amendment to §509.2 concerning Emergency Rulemaking, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3209) and will not be republished.
The amendment makes the public aware that the board, in an emergency, may adopt rules to address an emergency. In an emergency, the board is not required to seek public comment on the rule for 30 days prior to its adoption.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502340
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
CHAPTER 527. PEER REVIEW
22 TAC §527.1The Texas State Board of Public Accountancy adopts an amendment to §527.1 concerning Establishment of Peer Review Program, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3210) and will not be republished.
The amendment makes it clear that the Peer Review Program is designed to address 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 and §901.655 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 July 10, 2025.
TRD-202502344
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §527.2 concerning Definitions, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3211) and will not be republished.
The amendment is designed to better define the scope of an engagement review and be consistent with AICPA rules.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502349
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §527.4 concerning Enrollment and Participation, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3213) and will not be republished.
The amendment makes it clear that failure to properly satisfy Peer Review requirements may subject the licensee to disciplinary action including sanctions. Other proposed revisions are helpful for purposes of clarification of the program requirements.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502352
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §527.6 concerning Reporting to the Board, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3214) and will not be republished.
The amendment identifies important documents to be submitted to the board for the board's access in evaluating peer review.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 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 July 10, 2025.
TRD-202502353
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy adopts an amendment to §527.7 concerning Peer Review Oversight Board, without changes to the proposed text as published in the May 30, 2025 issue of the Texas Register (50 TexReg 3215) and will not be republished.
The amendment removes the requirement that all PRRC meetings must be attended and reviewed by the Peer Review Oversight 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 and §901.655 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 July 10, 2025.
TRD-202502355
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: July 30, 2025
Proposal publication date: May 30, 2025
For further information, please call: (512) 305-7842