Texas Statutes
Subtitle A - Financial Services
Chapter 901 - Accountants

Section 901.103. Qualifications and Standards of Conduct Information - Sec. 901.103. QUALIFICATIONS AND STANDARDS OF CONDUCT INFORMATION. The board...

Section 901.104. Career Ladder Program; Performance Evaluations - Sec. 901.104. CAREER LADDER PROGRAM; PERFORMANCE EVALUATIONS. (a) The executive...

Section 901.105. Equal Employment Opportunity Policy; Report - Sec. 901.105. EQUAL EMPLOYMENT OPPORTUNITY POLICY; REPORT. (a) The executive...

Subchapter D. Board Powers and Duties

Section 901.151. General Powers and Duties of Board - Sec. 901.151. GENERAL POWERS AND DUTIES OF BOARD. (a) The...

Section 901.152. Advisory Committees - Sec. 901.152. ADVISORY COMMITTEES. (a) The board may appoint advisory...

Section 901.1525. Appointment of Board Committees - Sec. 901.1525. APPOINTMENT OF BOARD COMMITTEES. (a) The board may...

Section 901.153. Enforcement Committees - Sec. 901.153. ENFORCEMENT COMMITTEES. (a) The board may appoint enforcement...

Section 901.154. Fees - Sec. 901.154. FEES. (a) The board shall set the fee...

Section 901.155. Scholarship Trust Fund for Fifth-Year Accounting Students - Sec. 901.155. SCHOLARSHIP TRUST FUND FOR FIFTH-YEAR ACCOUNTING STUDENTS. (a)...

Section 901.156. Rules of Professional Conduct - Sec. 901.156. RULES OF PROFESSIONAL CONDUCT. The board shall adopt...

Section 901.1565. Rules on Consequences of Criminal Conviction - Sec. 901.1565. RULES ON CONSEQUENCES OF CRIMINAL CONVICTION. (a) The...

Section 901.157. Rules for Specialization - Sec. 901.157. RULES FOR SPECIALIZATION. The board by rule may...

Section 901.158. Rules Restricting Competitive Practices - Sec. 901.158. RULES RESTRICTING COMPETITIVE PRACTICES. The board in its...

Section 901.159. Peer Review - Sec. 901.159. PEER REVIEW. (a) The board by rule shall...

Section 901.160. Availability and Confidentiality of Certain Board Files - Sec. 901.160. AVAILABILITY AND CONFIDENTIALITY OF CERTAIN BOARD FILES. (a)...

Section 901.161. Privilege for Certain Information - Sec. 901.161. PRIVILEGE FOR CERTAIN INFORMATION. (a) Any statement or...

Section 901.162. Immunity From Liability - Sec. 901.162. IMMUNITY FROM LIABILITY. (a) Each board member and...

Section 901.164. Outside Legal Counsel - Sec. 901.164. OUTSIDE LEGAL COUNSEL. The board may not contract...

Section 901.165. Rules for Attest Services - Sec. 901.165. RULES FOR ATTEST SERVICES. (a) The board by...

Section 901.166. Authority to Issue Subpoena, Administer Oath, and Receive Evidence - Sec. 901.166. AUTHORITY TO ISSUE SUBPOENA, ADMINISTER OATH, AND RECEIVE...

Section 901.167. Negotiated Rulemaking and Alternative Dispute Resolution Policy - Sec. 901.167. NEGOTIATED RULEMAKING AND ALTERNATIVE DISPUTE RESOLUTION POLICY. (a)...

Section 901.168. Technology Policy - Sec. 901.168. TECHNOLOGY POLICY. The board shall develop and implement...

Section 901.169. Criminal History Record Information - Sec. 901.169. CRIMINAL HISTORY RECORD INFORMATION. (a) The board shall...

Subchapter E. Public Interest Information and Complaint Procedures

Section 901.201. Public Interest Information - Sec. 901.201. PUBLIC INTEREST INFORMATION. (a) The board shall prepare...

Section 901.202. Complaints - Sec. 901.202. COMPLAINTS. The board by rule shall establish methods...

Section 901.203. Complaint Information - Sec. 901.203. COMPLAINT INFORMATION. (a) The board shall maintain a...

Section 901.204. Public Participation - Sec. 901.204. PUBLIC PARTICIPATION. (a) The board shall develop and...

Subchapter F. Certificate Requirements

Section 901.251. Certificate Required - Sec. 901.251. CERTIFICATE REQUIRED. (a) A person who is an...

Section 901.252. Eligibility Requirements - Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to receive a...

Section 901.253. Background Investigation - Sec. 901.253. BACKGROUND INVESTIGATION. (a) The board shall ensure that...

Section 901.254. Education Requirements - Sec. 901.254. EDUCATION REQUIREMENTS. To be eligible to take the...

Section 901.255. Special Education Requirements for Part-Time Student - Sec. 901.255. SPECIAL EDUCATION REQUIREMENTS FOR PART-TIME STUDENT. (a) This...

Section 901.256. Work Experience Requirements - Sec. 901.256. WORK EXPERIENCE REQUIREMENTS. (a) To be eligible to...

Section 901.257. Oath and Certificate Fee - Sec. 901.257. OATH AND CERTIFICATE FEE. Before the board issues...

Section 901.258. Transfer of Complete Examination Credit Between States - Sec. 901.258. TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES. (a)...

Section 901.259. Certification Based on Reciprocity - Sec. 901.259. CERTIFICATION BASED ON RECIPROCITY. (a) The board shall...

Section 901.260. Certificate Based on Foreign Credentials - Sec. 901.260. CERTIFICATE BASED ON FOREIGN CREDENTIALS. (a) The board...

Subchapter G. Uniform Cpa Examination

Section 901.301. Administration; Board Rules - Sec. 901.301. ADMINISTRATION; BOARD RULES. (a) The board shall conduct...

Section 901.302. Application of Intent - Sec. 901.302. APPLICATION OF INTENT. (a) The board may establish...

Section 901.303. Filing Fee - Sec. 901.303. FILING FEE. The board by rule may set...

Section 901.304. Examination Fee - Sec. 901.304. EXAMINATION FEE. (a) For each examination or reexamination,...

Section 901.305. Frequency of Examination - Sec. 901.305. FREQUENCY OF EXAMINATION. A uniform CPA examination shall...

Section 901.306. Content and Security of Examination - Sec. 901.306. CONTENT AND SECURITY OF EXAMINATION. (a) The board...

Section 901.307. Grading Examination - Sec. 901.307. GRADING EXAMINATION. (a) The board by rule shall:...

Section 901.308. Examination Results - Sec. 901.308. EXAMINATION RESULTS. (a) The board shall send to...

Section 901.309. Reexamination - Sec. 901.309. REEXAMINATION. A person who fails all or part...

Section 901.310. Conditional Examination Credit - Sec. 901.310. CONDITIONAL EXAMINATION CREDIT. (a) The board by rule...

Section 901.311. Restructure of Examination - Sec. 901.311. RESTRUCTURE OF EXAMINATION. If the uniform CPA examination...

Section 901.312. Transfer of Partial Examination Credit Between States - Sec. 901.312. TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES. (a)...

Subchapter H. Firm License Requirements

Section 901.351. Firm License Required - Sec. 901.351. FIRM LICENSE REQUIRED. (a) A firm may not...

Section 901.352. Application for Firm License or Registration - Sec. 901.352. APPLICATION FOR FIRM LICENSE OR REGISTRATION. (a) An...

Section 901.353. Resident Manager - Sec. 901.353. RESIDENT MANAGER. (a) An office established or maintained...

Section 901.354. Firm License Information and Eligibility - Sec. 901.354. FIRM LICENSE INFORMATION AND ELIGIBILITY. (a) An applicant...

Section 901.355. Registration for Certain Foreign Applicants - Sec. 901.355. REGISTRATION FOR CERTAIN FOREIGN APPLICANTS. (a) The holder...

Subchapter I. License Requirements, Issuance, and Renewal

Section 901.401. License Required - Sec. 901.401. LICENSE REQUIRED. (a) An individual who holds a...

Section 901.402. Eligibility Requirements; General Prohibition - Sec. 901.402. ELIGIBILITY REQUIREMENTS; GENERAL PROHIBITION. (a) On payment of...

Section 901.403. Application for and Renewal of License - Sec. 901.403. APPLICATION FOR AND RENEWAL OF LICENSE. (a) The...

Section 901.404. Notice of License Expiration - Sec. 901.404. NOTICE OF LICENSE EXPIRATION. (a) Not later than...

Section 901.405. Procedure for Renewal - Sec. 901.405. PROCEDURE FOR RENEWAL. (a) A person who is...

Section 901.408. Consequence of Failure to Pay Certain Fees - Sec. 901.408. CONSEQUENCE OF FAILURE TO PAY CERTAIN FEES. (a)...

Section 901.409. Fee Reduction for Retired Persons or Persons With Disabilities - Sec. 901.409. FEE REDUCTION FOR RETIRED PERSONS OR PERSONS WITH...

Section 901.411. Continuing Professional Education - Sec. 901.411. CONTINUING PROFESSIONAL EDUCATION. (a) A license holder who...

Subchapter J. Practice of Public Accountancy

Section 901.451. Use of Title or Abbreviation for "Certified Public Accountant - Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC...

Section 901.452. Use of Title or Abbreviation for "Public Accountant - Sec. 901.452. USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT."...

Section 901.453. Use of Other Titles or Abbreviations - Sec. 901.453. USE OF OTHER TITLES OR ABBREVIATIONS. (a) Except...

Section 901.454. Title Used by Certain Out-of-State or Foreign Accountants - Sec. 901.454. TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS....

Section 901.455. Name Requirements and Restrictions - Sec. 901.455. NAME REQUIREMENTS AND RESTRICTIONS. (a) The name or...

Section 901.456. Reports on Financial Statements; Use of Name or Signature on Certain Documents - Sec. 901.456. REPORTS ON FINANCIAL STATEMENTS; USE OF NAME OR...

Section 901.457. Accountant-Client Privilege - Sec. 901.457. ACCOUNTANT-CLIENT PRIVILEGE. (a) A license holder or a...

Section 901.458. Loss of Independence - Sec. 901.458. LOSS OF INDEPENDENCE. (a) In this section, "direct...

Section 901.459. Applicability of Partnership Requirements to Partner - Sec. 901.459. APPLICABILITY OF PARTNERSHIP REQUIREMENTS TO PARTNER. Each partner...

Section 901.460. Performing Attest Services - Sec. 901.460. PERFORMING ATTEST SERVICES. (a) A certificate holder may...

Section 901.461. Practice by Certain Out-of-State Firms - Sec. 901.461. PRACTICE BY CERTAIN OUT-OF-STATE FIRMS. (a) A certified...

Section 901.462. Practice by Out-of-State Practitioner With Substantially Equivalent Qualifications - Sec. 901.462. PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS....

Subchapter K. Prohibited Practices and Disciplinary Procedures

Section 901.501. Disciplinary Powers of Board - Sec. 901.501. DISCIPLINARY POWERS OF BOARD. (a) On a determination...

Section 901.502. Grounds for Disciplinary Action - Sec. 901.502. GROUNDS FOR DISCIPLINARY ACTION. The board may discipline...

Section 901.503. Board Action Involving Applicant - Sec. 901.503. BOARD ACTION INVOLVING APPLICANT. (a) On a determination...

Section 901.504. License Revocation Based on Violation of Chapter - Sec. 901.504. LICENSE REVOCATION BASED ON VIOLATION OF CHAPTER. After...

Section 901.5045. Emergency Suspension - Sec. 901.5045. EMERGENCY SUSPENSION. (a) On determining that a license...

Section 901.505. Procedure Pending Final Conviction of Certain Offenses - Sec. 901.505. PROCEDURE PENDING FINAL CONVICTION OF CERTAIN OFFENSES. (a)...

Section 901.506. Voluntary Surrender of Certificate or Firm License - Sec. 901.506. VOLUNTARY SURRENDER OF CERTIFICATE OR FIRM LICENSE. (a)...

Section 901.507. Reinstatement - Sec. 901.507. REINSTATEMENT. On receipt of a written application, and...

Section 901.508. Right to Hearing - Sec. 901.508. RIGHT TO HEARING. (a) If the board proposes...

Section 901.509. Notice of Hearing - Sec. 901.509. NOTICE OF HEARING. (a) The board shall provide...

Section 901.510. Legal Representation at Hearing - Sec. 901.510. LEGAL REPRESENTATION AT HEARING. The attorney general or...

Section 901.511. Disciplinary Action for Act Committed in Another State - Sec. 901.511. DISCIPLINARY ACTION FOR ACT COMMITTED IN ANOTHER STATE....

Subchapter L. Administrative Penalty

Section 901.551. Imposition of Administrative Penalty - Sec. 901.551. IMPOSITION OF ADMINISTRATIVE PENALTY. The board may impose...

Section 901.552. Amount of Penalty - Sec. 901.552. AMOUNT OF PENALTY. (a) The amount of an...

Section 901.553. Report and Notice of Violation and Penalty - Sec. 901.553. REPORT AND NOTICE OF VIOLATION AND PENALTY. (a)...

Section 901.554. Penalty to Be Paid or Hearing Requested - Sec. 901.554. PENALTY TO BE PAID OR HEARING REQUESTED. (a)...

Section 901.555. Hearing - Sec. 901.555. HEARING. (a) If the person requests a hearing,...

Section 901.556. Options Following Decision: Pay or Appeal - Sec. 901.556. OPTIONS FOLLOWING DECISION: PAY OR APPEAL. (a) Not...

Section 901.557. Collection of Penalty - Sec. 901.557. COLLECTION OF PENALTY. If the person does not...

Section 901.558. Remittance of Penalty and Interest - Sec. 901.558. REMITTANCE OF PENALTY AND INTEREST. (a) If after...

Subchapter M. Other Penalties and Enforcement Provisions

Section 901.601. Cease and Desist Order - Sec. 901.601. CEASE AND DESIST ORDER. (a) If it appears...

Section 901.6011. Injunctive Relief - Sec. 901.6011. INJUNCTIVE RELIEF. (a) The attorney general at the...

Section 901.6015. Restitution - Sec. 901.6015. RESTITUTION. (a) The board may order a license...

Section 901.602. Criminal Penalty - Sec. 901.602. CRIMINAL PENALTY. (a) A person commits an offense...

Section 901.603. Intervention in Action - Sec. 901.603. INTERVENTION IN ACTION. Subject to approval by the...

Section 901.604. Single Act as Evidence of Practice - Sec. 901.604. SINGLE ACT AS EVIDENCE OF PRACTICE. In an...

Section 901.605. Appointment of Secretary of State as Agent - Sec. 901.605. APPOINTMENT OF SECRETARY OF STATE AS AGENT. A...

Section 901.606. Immunity From Liability - Sec. 901.606. IMMUNITY FROM LIABILITY. (a) A person acting in...

Subchapter N. Scholarships for Fifth-Year Accounting Students

Section 901.651. Definition - Sec. 901.651. DEFINITION. In this subchapter, "fifth-year accounting student" means...

Section 901.652. Public Purpose - Sec. 901.652. PUBLIC PURPOSE. The scholarships required by this subchapter...

Section 901.653. Scholarships - Sec. 901.653. SCHOLARSHIPS. The board shall establish and administer, using...

Section 901.654. Factors - Sec. 901.654. FACTORS. (a) Scholarships shall be established and administered...

Section 901.655. Rules - Sec. 901.655. RULES. (a) The board shall adopt rules as...

Section 901.656. Scholarship Regulations - Sec. 901.656. SCHOLARSHIP REGULATIONS. (a) The board shall determine the...

Section 901.658. Funding - Sec. 901.658. FUNDING. The board may: (1) use without appropriation,...

Section 901.659. Minority and Disadvantaged Student Internships - Sec. 901.659. MINORITY AND DISADVANTAGED STUDENT INTERNSHIPS. (a) The board...

Section 901.660. Report on Accountant Scholarship Program - Sec. 901.660. REPORT ON ACCOUNTANT SCHOLARSHIP PROGRAM. (a) Before January...

Texas Statutes Subtitle A - Financial Services Chapter 901 - Accountants

Texas Statutes
Subtitle A - Financial Services
Chapter 901 - Accountants