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Title 22 - Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

Chapter 501 - RULES OF PROFESSIONAL CONDUCT

Subchapter A - GENERAL PROVISIONS

501.51 - Preamble and General Principles
501.52 - Definitions
501.53 - Applicability of Rules of Professional Conduct
501.55 - Definition of Acronyms

Subchapter B - PROFESSIONAL STANDARDS

501.60 - Auditing Standards
501.61 - Accounting Principles
501.62 - Other Professional Standards
501.63 - Reporting Standards

Subchapter C - RESPONSIBILITIES TO CLIENTS

501.70 - Independence
501.71 - Receipt of Commission, Compensation or Other Benefit
501.72 - Contingency Fees
501.73 - Integrity and Objectivity
501.74 - Competence
501.75 - Confidential Client Communications
501.76 - Records and Work Papers
501.77 - Acting through Others
501.78 - Withdrawal or Resignation
501.79 - Transfer or Return of Files Resulting from the Sale, Transfer, Discontinuation or Acquisition of Practice

Subchapter D - RESPONSIBILITIES TO THE PUBLIC

501.80 - Practice of Public Accountancy
501.81 - Firm Licensing
501.82 - Advertising
501.83 - Firm Names
501.84 - Form of Practice
501.85 - Complaint Notice

Subchapter E - RESPONSIBILITIES TO THE BOARD/PROFESSION

501.90 - Discreditable Acts
501.91 - Reportable Events
501.92 - Frivolous Complaints
501.93 - Responses
501.94 - Mandatory Continuing Professional Education

Chapter 502 - PEER ASSISTANCE

502.1 - Peer Assistance to Licensees
502.2 - Texas State Board of Public Accountancy Policy Statement of the Peer Assistance Oversight Committee

Chapter 505 - THE BOARD

505.1 - Board Seal and Headquarters
505.2 - Duties of the Board
505.3 - Presiding Officer of the Board
505.4 - Assistant Presiding Officer of the Board
505.5 - Secretary of the Board
505.6 - Treasurer of the Board
505.7 - Vacancies in the Board
505.8 - Board Meetings
505.9 - Order of Business
505.10 - Board Committees
505.12 - Enforcement Committees
505.13 - Board Committee Member Recusals

Chapter 507 - EMPLOYEES OF THE BOARD

507.1 - Executive Director
507.2 - Staff
507.3 - Independent Contractors
507.4 - Confidentiality
507.5 - Duties of the Executive Director
507.6 - Employee Training and Education Assistance Program
507.7 - Eligibility
507.8 - Procedures
507.9 - Sick Leave Pool and Family Leave Pool

Chapter 509 - RULEMAKING PROCEDURES

509.2 - Emergency Rulemaking
509.3 - Invalid Portions
509.4 - Effective Date
509.5 - Rules, Identification and Format
509.6 - Rulemaking Procedures

Chapter 511 - ELIGIBILITY

Subchapter A - GENERAL INFORMATION

511.11 - Definitions

Subchapter B - CERTIFICATION BY EXAMINATION

511.21 - Examination Application
511.22 - Initial Filing of the Application of Intent
511.26 - Applications under Prior Acts
511.27 - Evidence from Foreign Residents of a Lack of a History of Dishonest or Felonious Acts
511.29 - Examination Applicant Data

Subchapter C - EDUCATIONAL REQUIREMENTS

511.51 - Educational Definitions
511.52 - Recognized Institutions of Higher Education
511.53 - Evaluation of International Education Documents
511.54 - Recognized Texas Community Colleges
511.56 - Educational Qualifications under the Act to take the UCPAE
511.57 - Qualified Accounting Courses to take the UCPAE
511.58 - Definitions of Related Business Subjects to take the UCPAE
511.59 - Definition of 120 Semester Hours to take the UCPAE
511.60 - Qualified Accounting Courses Prior to January 1, 2024 to take the UCPAE

Subchapter D - CPA EXAMINATION

511.70 - Grounds for Disciplinary Action of Applicants
511.72 - Uniform Examination
511.73 - Notice to Applicant to Schedule Taking a CPA Exam Section
511.76 - Examination Refund Policy
511.77 - Scoring
511.80 - Granting of Credit
511.82 - Application for Transfer of Credits
511.83 - Granting of Credit by Transfer of Credit
511.87 - Loss of Credit
511.91 - Board Responsibilities Regarding Requested Accommodations
511.92 - Definitions
511.93 - Applicant's Responsibility for Requesting Accommodations
511.94 - Documentation of the Need for an Accommodation
511.95 - Evaluation of the Accommodation Request
511.96 - Appeal from Denial of Request
511.97 - Examination of Applicant Approved with Accommodation

Subchapter E - VENDOR REQUIREMENTS

511.103 - Examination Scheduling
511.104 - Test Center Locations
511.105 - Test Center Check-In
511.106 - Compliance with Test Center Rules
511.107 - No-Show, Late Arrival and Late Cancellation

Subchapter F - EXPERIENCE REQUIREMENTS

511.121 - Application for Approval of Experience
511.122 - Acceptable Work Experience
511.123 - Reporting Work Experience
511.124 - Acceptable Supervision

Subchapter H - CERTIFICATION

511.161 - Qualifications for Issuance of a Certificate
511.162 - Application for Issuance of the Certificate by Exam After Completion of the CPA Examination
511.163 - Examination on the Board's Rules of Professional Conduct Requirements
511.164 - Definition of 150 Semester Hours to Qualify for Issuance of a Certificate

Chapter 512 - CERTIFICATION BY RECIPROCITY

512.1 - Certification as a Certified Public Accountant by Reciprocity
512.2 - NASBA Verified Substantially Equivalent Jurisdictions
512.3 - Evaluation of Foreign Credentials by the U.S. IQAB
512.4 - Application for Certification by Reciprocity
512.5 - Examination Authorization
512.6 - Reciprocal Fee

Chapter 513 - REGISTRATION

Subchapter A - REGISTRATION OF CPAS AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES

513.1 - Registration of Foreign Practitioners with Substantially Equivalent Qualifications

Subchapter B - REGISTRATION OF CPA FIRMS

513.10 - Firm License
513.11 - Qualifications for Non-CPA Owners of Firm License Holders
513.12 - Application for Firm License
513.13 - Certification of Texas Franchise Tax Status
513.15 - Firm Offices
513.16 - Death or Incapacitation of Firm Owner

Chapter 514 - CERTIFICATION AS A CPA

514.1 - Names on Certificate
514.2 - Certificate
514.3 - Replacement Certificates

Chapter 515 - LICENSES

515.1 - License
515.2 - Initial License
515.3 - License Renewals for Individuals and Firm Offices
515.4 - License Expiration
515.5 - Reinstatement of a Certificate or License in the Absence of a Violation of the Board's Rules of Professional Conduct
515.8 - Retired or Disability Status
515.9 - Collection of License Fees Following Disciplinary Action

Chapter 516 - MILITARY SERVICE MEMBERS, SPOUSES AND VETERANS

516.1 - Definitions
516.2 - Licensing for Military Service Members and Spouses
516.3 - Licensing for Military Veterans
516.4 - Accounting Practice Notification by Military Service Members and Spouses

Chapter 517 - PRACTICE BY CERTAIN OUT OF STATE FIRMS AND INDIVIDUALS

517.1 - Practice by Certain Out of State Firms
517.2 - Practice by Certain Out of State Individuals
517.3 - Conditions of Practice of Out of State Firms and Individuals

Chapter 518 - UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY

518.1 - Definitions
518.2 - Cease and Desist Orders
518.3 - Violation of a Cease and Desist Order
518.4 - Injunctive Relief and Penalties
518.5 - Unlicensed Entities
518.6 - Administrative Penalty Guidelines for the Unauthorized Practice of Public Accountancy

Chapter 519 - PRACTICE AND PROCEDURE

Subchapter A - GENERAL PROVISIONS

519.1 - Purpose and Scope
519.2 - Definitions
519.3 - Computation of Time
519.4 - Conduct and Decorum
519.5 - Ex Parte Consultations
519.6 - Subpoenas
519.7 - Criminal Offenses that May Subject a Licensee or Certificate Holder to Discipline or Disqualify a Person from Receiving a License
519.8 - Administrative Penalties
519.9 - Administrative Penalty Guidelines
519.10 - Extraordinary Cooperation
519.11 - Cooperation with Regulatory Bodies
519.12 - Emergency Suspension
519.13 - Direct Administrative Costs

Subchapter B - COMPLAINTS AND INVESTIGATIONS

519.20 - Complaints
519.21 - Investigations
519.22 - Committee Considerations
519.23 - Informal Conferences
519.24 - Committee Recommendations
519.25 - Mediation and Alternative Dispute Resolution
519.26 - Complaint and Eligibility of an Applicant for Certification
519.27 - Factors Considered in Certification Application
519.28 - Action Relating to Investigation
519.29 - Voluntary Surrender of Certificate

Subchapter C - PROCEEDINGS AT SOAH

519.40 - General Provisions
519.41 - Disciplinary Powers of the Board
519.42 - Administrative Hearings

Subchapter D - PROCEDURES AFTER HEARING

519.71 - Exceptions and Replies
519.72 - Decisions and Orders

Subchapter E - POST BOARD ORDER PROCEDURES

519.90 - Motions for Rehearing
519.91 - Judicial Review
519.92 - The Record and Assessment of Cost of Preparation
519.93 - Publication of Disciplinary/Administrative Sanctions
519.94 - Compliance with Board Orders
519.95 - Reinstatement

Chapter 520 - PROVISIONS FOR THE ACCOUNTING STUDENTS SCHOLARSHIP PROGRAM

520.1 - Authority and Purpose
520.2 - Definitions
520.3 - Institutions for the Accounting Students Scholarship Program
520.4 - Eligible Students for the Accounting Students Scholarship Program
520.5 - Award Amount and Uses for the Accounting Students Scholarship Program
520.6 - Allocations for the Accounting Students Scholarship Program
520.7 - Disbursements to Institutions for the Accounting Students Scholarship Program
520.8 - Retroactive Disbursements for the Accounting Students Scholarship Program
520.10 - Recognition of Accounting Firms Hiring and Offering Internships
520.11 - Eligible Applicants for Examination Fee Financial Aid (EFFA) Program
520.12 - Award Amounts and Uses Through the Examination Fee Financial Aid (EFFA) Program
520.13 - Documentation for the Examination Fee Financial Aid (EFFA) Program

Chapter 521 - FEE SCHEDULE

521.1 - Annual Individual License Fees
521.3 - Fee for Certification by Reciprocity
521.6 - Duplication and Other Charges and Refund of Board Fees
521.7 - Fee for Transfer of Credits
521.8 - Retired or Disabled Status
521.9 - Certificate Fee
521.11 - Fee for a Replacement Certificate
521.12 - Filing Fee
521.13 - Firm License Fees
521.14 - Eligibility Fee

Chapter 523 - CONTINUING PROFESSIONAL EDUCATION

Subchapter A - CONTINUING PROFESSIONAL EDUCATION PURPOSE AND DEFINITIONS

523.102 - CPE Purpose and Definitions

Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS

523.110 - Establishment of Required CPE Program Standards
523.111 - Required CPE Reporting
523.112 - Required CPE Participation
523.113 - Exemptions from CPE
523.114 - Disciplinary Actions Relating to CPE
523.115 - Credits for Instructors and Discussion Leaders
523.116 - Authors of Published Articles and Books
523.118 - Limitations of Courses
523.119 - Alternative Sources of CPE

Subchapter C - ETHICS RULES: INDIVIDUALS AND SPONSORS

523.130 - Ethics Course Requirements
523.131 - Board Approval of Ethics Course Content
523.132 - Board Authorized Ethics Instructors

Subchapter D - STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION PROGRAMS AND RULES FOR SPONSORS

523.140 - Program Standards
523.141 - Evaluation
523.142 - Program Time Credit Measurement for Sponsors
523.143 - Sponsor's Record
523.144 - Board Registered CPE Sponsors
523.145 - Obligations of the Sponsor
523.146 - Registry of NASBA CPE Sponsors
523.147 - Sponsor Review Program

Chapter 525 - CRIMINAL BACKGROUND INVESTIGATIONS

525.1 - Applications for the UCPAE, Issuance of the CPA Certificate, or Initial License
525.2 - Renewal of a License for Licensees with Criminal Backgrounds
525.3 - Criminal Background Checks

Chapter 526 - BOARD OPINIONS

526.1 - Issuance of Opinions
526.2 - Procedure
526.3 - Advisory Opinions

Chapter 527 - PEER REVIEW

527.1 - Establishment of Peer Review Program
527.2 - Definitions
527.3 - Standards for Peer Reviews and Sponsoring Organizations
527.4 - Enrollment and Participation
527.5 - Deficient Reviews
527.6 - Reporting to the Board
527.7 - Peer Review Oversight Board
527.8 - Retention of Documents
527.9 - Procedures for a Sponsoring Organization
527.10 - Peer Review Report Committee
527.11 - Responsibilities of Peer Review Report Committee
527.12 - Engagement Reviews and System Reviews