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Texas Statutes (Last Updated: January 4, 2014) |
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OCCUPATIONS CODE |
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Title 5. REGULATION OF FINANCIAL AND LEGAL SERVICES |
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Subtitle A. FINANCIAL SERVICES |
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Chapter 901. ACCOUNTANTS |
| Subchapter A. GENERAL PROVISIONS |
| § 901.001. SHORT TITLE |
| § 901.002. GENERAL DEFINITIONS |
| § 901.0021. MEANING AND IMPLICATION OF REPORT |
| § 901.003. PRACTICE OF PUBLIC ACCOUNTANCY |
| § 901.004. CONSTRUCTION; LIMITATIONS |
| § 901.005. FINDINGS; PUBLIC POLICY; PURPOSE |
| § 901.006. APPLICATION OF SUNSET ACT |
| Subchapter B. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY |
| § 901.051. BOARD MEMBERSHIP |
| § 901.052. ELIGIBILITY OF PUBLIC MEMBERS |
| § 901.053. MEMBERSHIP AND EMPLOYEE RESTRICTIONS |
| § 901.054. TERMS |
| § 901.055. OFFICERS; EXECUTIVE COMMITTEE |
| § 901.056. GROUNDS FOR REMOVAL |
| § 901.057. PER DIEM; REIMBURSEMENT |
| § 901.058. MEMBER EQUALITY |
| § 901.059. TRAINING |
| Subchapter C. EXECUTIVE DIRECTOR AND OTHER BOARD PERSONNEL |
| § 901.101. EXECUTIVE DIRECTOR AND PERSONNEL |
| § 901.102. DIVISION OF RESPONSIBILITIES |
| § 901.103. QUALIFICATIONS AND STANDARDS OF CONDUCT INFORMATION |
| § 901.104. CAREER LADDER PROGRAM; PERFORMANCE EVALUATIONS |
| § 901.105. EQUAL EMPLOYMENT OPPORTUNITY POLICY; REPORT |
| Subchapter D. BOARD POWERS AND DUTIES |
| § 901.151. GENERAL POWERS AND DUTIES OF BOARD |
| § 901.152. ADVISORY COMMITTEES |
| § 901.1525. APPOINTMENT OF BOARD COMMITTEES |
| § 901.153. ENFORCEMENT COMMITTEES |
| § 901.154. FEES |
| § 901.155. SCHOLARSHIP TRUST FUND FOR FIFTH-YEAR ACCOUNTING STUDENTS |
| § 901.156. RULES OF PROFESSIONAL CONDUCT |
| § 901.1565. RULES ON CONSEQUENCES OF CRIMINAL CONVICTION |
| § 901.157. RULES FOR SPECIALIZATION |
| § 901.158. RULES RESTRICTING COMPETITIVE PRACTICES |
| § 901.159. PEER REVIEW |
| § 901.160. AVAILABILITY AND CONFIDENTIALITY OF CERTAIN BOARD FILES |
| § 901.161. PRIVILEGE FOR CERTAIN INFORMATION |
| § 901.162. IMMUNITY FROM LIABILITY |
| § 901.163. STATISTICAL ANALYSIS OF COMPLAINTS |
| § 901.165. RULES FOR ATTEST SERVICES |
| § 901.166. AUTHORITY TO ISSUE SUBPOENA, ADMINISTER OATH, AND RECEIVE EVIDENCE |
| § 901.167. NEGOTIATED RULEMAKING AND ALTERNATIVE DISPUTE RESOLUTION POLICY |
| § 901.168. TECHNOLOGY POLICY |
| Subchapter E. PUBLIC INTEREST INFORMATION AND COMPLAINT PROCEDURES |
| § 901.201. PUBLIC INTEREST INFORMATION |
| § 901.202. COMPLAINTS |
| § 901.203. COMPLAINT INFORMATION |
| § 901.204. PUBLIC PARTICIPATION |
| Subchapter F. CERTIFICATE REQUIREMENTS |
| § 901.251. CERTIFICATE REQUIRED |
| § 901.252. ELIGIBILITY REQUIREMENTS |
| § 901.253. CHARACTER INVESTIGATION |
| § 901.254. EDUCATION REQUIREMENTS |
| § 901.255. SPECIAL EDUCATION REQUIREMENTS FOR PART-TIME STUDENT |
| § 901.256. WORK EXPERIENCE REQUIREMENTS |
| § 901.257. OATH AND CERTIFICATE FEE |
| § 901.258. TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES |
| § 901.259. CERTIFICATION BASED ON RECIPROCITY |
| § 901.260. CERTIFICATE BASED ON FOREIGN CREDENTIALS |
| Subchapter G. UNIFORM CPA EXAMINATION |
| § 901.301. ADMINISTRATION; BOARD RULES |
| § 901.302. APPLICATION OF INTENT |
| § 901.303. FILING FEE |
| § 901.304. EXAMINATION FEE |
| § 901.305. FREQUENCY OF EXAMINATION |
| § 901.306. CONTENT AND SECURITY OF EXAMINATION |
| § 901.307. GRADING EXAMINATION |
| § 901.308. EXAMINATION RESULTS |
| § 901.309. REEXAMINATION |
| § 901.310. CONDITIONAL EXAMINATION CREDIT |
| § 901.311. RESTRUCTURE OF EXAMINATION |
| § 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES |
| Subchapter H. FIRM LICENSE REQUIREMENTS |
| § 901.351. FIRM LICENSE REQUIRED |
| § 901.352. APPLICATION FOR FIRM LICENSE OR REGISTRATION |
| § 901.353. RESIDENT MANAGER |
| § 901.354. FIRM LICENSE INFORMATION AND ELIGIBILITY |
| § 901.355. REGISTRATION FOR CERTAIN FOREIGN APPLICANTS |
| Subchapter I. LICENSE REQUIREMENTS, ISSUANCE, AND RENEWAL |
| § 901.401. LICENSE REQUIRED |
| § 901.402. ELIGIBILITY REQUIREMENTS; GENERAL PROHIBITION |
| § 901.403. APPLICATION FOR AND RENEWAL OF LICENSE |
| § 901.404. NOTICE OF LICENSE EXPIRATION |
| § 901.405. PROCEDURE FOR RENEWAL |
| § 901.406. FEE INCREASE |
| § 901.407. ADDITIONAL FEE |
| § 901.408. CONSEQUENCE OF FAILURE TO PAY CERTAIN FEES |
| § 901.409. FEE REDUCTION FOR RETIRED OR DISABLED PERSONS |
| § 901.410. FEE EXEMPTION FOR CERTAIN LICENSE HOLDERS |
| § 901.411. CONTINUING PROFESSIONAL EDUCATION |
| Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY |
| § 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." |
| § 901.452. USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT." |
| § 901.453. USE OF OTHER TITLES OR ABBREVIATIONS |
| § 901.454. TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS |
| § 901.455. NAME REQUIREMENTS AND RESTRICTIONS |
| § 901.456. REPORTS ON FINANCIAL STATEMENTS; USE OF NAME OR SIGNATURE ON CERTAIN DOCUMENTS |
| § 901.457. ACCOUNTANT-CLIENT PRIVILEGE |
| § 901.458. LOSS OF INDEPENDENCE |
| § 901.459. APPLICABILITY OF PARTNERSHIP REQUIREMENTS TO PARTNER |
| § 901.460. PERFORMING ATTEST SERVICES |
| § 901.461. PRACTICE BY CERTAIN OUT-OF-STATE FIRMS |
| § 901.462. PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS |
| Subchapter K. PROHIBITED PRACTICES AND DISCIPLINARY PROCEDURES |
| § 901.501. DISCIPLINARY POWERS OF BOARD |
| § 901.502. GROUNDS FOR DISCIPLINARY ACTION |
| § 901.503. BOARD ACTION INVOLVING APPLICANT |
| § 901.504. LICENSE REVOCATION BASED ON VIOLATION OF CHAPTER |
| § 901.5045. EMERGENCY SUSPENSION |
| § 901.505. PROCEDURE PENDING FINAL CONVICTION OF CERTAIN OFFENSES |
| § 901.506. VOLUNTARY SURRENDER OF CERTIFICATE OR FIRM LICENSE |
| § 901.507. REINSTATEMENT |
| § 901.508. RIGHT TO HEARING |
| § 901.509. NOTICE OF HEARING |
| § 901.510. LEGAL REPRESENTATION AT HEARING |
| § 901.511. DISCIPLINARY ACTION FOR ACT COMMITTED IN ANOTHER STATE |
| Subchapter L. ADMINISTRATIVE PENALTY |
| § 901.551. IMPOSITION OF ADMINISTRATIVE PENALTY |
| § 901.552. AMOUNT OF PENALTY |
| § 901.553. REPORT AND NOTICE OF VIOLATION AND PENALTY |
| § 901.554. PENALTY TO BE PAID OR HEARING REQUESTED |
| § 901.555. HEARING |
| § 901.556. OPTIONS FOLLOWING DECISION: PAY OR APPEAL |
| § 901.557. COLLECTION OF PENALTY |
| § 901.558. REMITTANCE OF PENALTY AND INTEREST |
| Subchapter M. OTHER PENALTIES AND ENFORCEMENT PROVISIONS |
| § 901.601. CEASE AND DESIST ORDER |
| § 901.6015. RESTITUTION |
| § 901.602. CRIMINAL PENALTY |
| § 901.603. INTERVENTION IN ACTION |
| § 901.604. SINGLE ACT AS EVIDENCE OF PRACTICE |
| § 901.605. APPOINTMENT OF SECRETARY OF STATE AS AGENT |
| § 901.606. IMMUNITY FROM LIABILITY |
| Subchapter N. SCHOLARSHIPS FOR FIFTH-YEAR ACCOUNTING STUDENTS |
| § 901.651. DEFINITION |
| § 901.652. PUBLIC PURPOSE |
| § 901.653. SCHOLARSHIPS |
| § 901.654. FACTORS |
| § 901.655. RULES |
| § 901.656. SCHOLARSHIP REGULATIONS |
| § 901.657. ADVISORY COMMITTEE |
| § 901.658. FUNDING |
| § 901.659. MINORITY AND DISADVANTAGED STUDENT INTERNSHIPS |
| § 901.660. REPORT ON ACCOUNTANT SCHOLARSHIP PROGRAM |