PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 501. RULES OF PROFESSIONAL CONDUCT
SUBCHAPTER B. PROFESSIONAL STANDARDS
The Texas State Board of Public Accountancy (Board) adopts an amendment to §501.62 concerning Other Professional Standards, without changes to the proposed text as published in the February 2, 2024, issue of the Texas Register (49 TexReg 464) and will not be republished.
The Board attempts to identify, as much as possible, all professional standards that a CPA is expected to adhere to. Forensic services is a professional standard that has not previously been identified.
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 March 21, 2024.
TRD-202401246
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: April 10, 2024
Proposal publication date: February 2, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §521.9 concerning Certificate Fee, without changes to the proposed text as published in the February 2, 2024, issue of the Texas Register (49 TexReg 466) and will not be republished.
Individuals applying for their initial CPA license are assessed a fee to cover the administrative costs of processing an application. The rule amendment clarifies that the fee will not be refunded for any reason.
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 March 21, 2024.
TRD-202401247
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: April 10, 2024
Proposal publication date: February 2, 2024
For further information, please call: (512) 305-7842