Public Accountancy Act

Texas · OC · §§ 901.001 to 901.660 · 127 sections

Overview

The Public Accountancy Act regulates the practice of public accountancy, defining what that practice covers and what it means for an accountant to issue a report, and declaring the public policy rationale for overseeing the profession. It creates a state accountancy board as the administering authority, setting its membership, terms, officers, staffing, committees, and grounds for removal, and it funds the board's operations through fees. The board is given rulemaking power over professional conduct, specialization, competitive practices, and attest services, along with enforcement tools including subpoena and oath-taking authority, peer review, confidentiality protections for certain board files, and immunity from liability for those participating in its processes.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

In the courts

Sections of this act have been cited in 20 court decisions.

Most-cited authority: 366 S.W.3d 751 - Texas State Board of Public Accountancy v. Bass

Sections covered

Tex. Occ. Code § 901.001SHORT TITLE
Tex. Occ. Code § 901.002GENERAL DEFINITIONS2 cites
Tex. Occ. Code § 901.0021MEANING AND IMPLICATION OF REPORT
Tex. Occ. Code § 901.003PRACTICE OF PUBLIC ACCOUNTANCY
Tex. Occ. Code § 901.004CONSTRUCTION; LIMITATIONS
Tex. Occ. Code § 901.005FINDINGS; PUBLIC POLICY; PURPOSE2 cites
Tex. Occ. Code § 901.006APPLICATION OF SUNSET ACT
Tex. Occ. Code § 901.051BOARD MEMBERSHIP
Tex. Occ. Code § 901.052ELIGIBILITY OF PUBLIC MEMBERS
Tex. Occ. Code § 901.053MEMBERSHIP AND EMPLOYEE RESTRICTIONS
Tex. Occ. Code § 901.054TERMS
Tex. Occ. Code § 901.055OFFICERS; EXECUTIVE COMMITTEE
Tex. Occ. Code § 901.056GROUNDS FOR REMOVAL
Tex. Occ. Code § 901.057PER DIEM; REIMBURSEMENT
Tex. Occ. Code § 901.058MEMBER EQUALITY
Tex. Occ. Code § 901.059TRAINING
Tex. Occ. Code § 901.101EXECUTIVE DIRECTOR AND PERSONNEL
Tex. Occ. Code § 901.102DIVISION OF RESPONSIBILITIES
Tex. Occ. Code § 901.103QUALIFICATIONS AND STANDARDS OF CONDUCT INFORMATION
Tex. Occ. Code § 901.104CAREER LADDER PROGRAM; PERFORMANCE EVALUATIONS
Tex. Occ. Code § 901.105EQUAL EMPLOYMENT OPPORTUNITY POLICY; REPORT
Tex. Occ. Code § 901.151GENERAL POWERS AND DUTIES OF BOARD1 cite
Tex. Occ. Code § 901.152ADVISORY COMMITTEES
Tex. Occ. Code § 901.1525APPOINTMENT OF BOARD COMMITTEES
Tex. Occ. Code § 901.153ENFORCEMENT COMMITTEES
Tex. Occ. Code § 901.154FEES
Tex. Occ. Code § 901.155SCHOLARSHIP TRUST FUND FOR ACCOUNTING STUDENTS
Tex. Occ. Code § 901.156RULES OF PROFESSIONAL CONDUCT
Tex. Occ. Code § 901.1565RULES ON CONSEQUENCES OF CRIMINAL CONVICTION
Tex. Occ. Code § 901.157RULES FOR SPECIALIZATION
Tex. Occ. Code § 901.158RULES RESTRICTING COMPETITIVE PRACTICES
Tex. Occ. Code § 901.159PEER REVIEW
Tex. Occ. Code § 901.160AVAILABILITY AND CONFIDENTIALITY OF CERTAIN BOARD FILES1 cite
Tex. Occ. Code § 901.161PRIVILEGE FOR CERTAIN INFORMATION
Tex. Occ. Code § 901.162IMMUNITY FROM LIABILITY
Tex. Occ. Code § 901.164OUTSIDE LEGAL COUNSEL
Tex. Occ. Code § 901.165RULES FOR ATTEST SERVICES
Tex. Occ. Code § 901.166AUTHORITY TO ISSUE SUBPOENA, ADMINISTER OATH, AND RECEIVE EVIDENCE1 cite
Tex. Occ. Code § 901.167NEGOTIATED RULEMAKING AND ALTERNATIVE DISPUTE RESOLUTION POLICY
Tex. Occ. Code § 901.168TECHNOLOGY POLICY
Tex. Occ. Code § 901.169CRIMINAL HISTORY RECORD INFORMATION
Tex. Occ. Code § 901.201PUBLIC INTEREST INFORMATION
Tex. Occ. Code § 901.202COMPLAINTS
Tex. Occ. Code § 901.203COMPLAINT INFORMATION
Tex. Occ. Code § 901.204PUBLIC PARTICIPATION
Tex. Occ. Code § 901.251CERTIFICATE REQUIRED1 cite
Tex. Occ. Code § 901.252ELIGIBILITY REQUIREMENTS
Tex. Occ. Code § 901.253BACKGROUND INVESTIGATION
Tex. Occ. Code § 901.254EDUCATION REQUIREMENTS
Tex. Occ. Code § 901.256WORK EXPERIENCE REQUIREMENTS
Tex. Occ. Code § 901.257OATH AND CERTIFICATE FEE
Tex. Occ. Code § 901.258TRANSFER OF COMPLETE EXAMINATION CREDIT BETWEEN STATES
Tex. Occ. Code § 901.259CERTIFICATION BASED ON RECIPROCITY
Tex. Occ. Code § 901.260CERTIFICATE BASED ON FOREIGN CREDENTIALS
Tex. Occ. Code § 901.301ADMINISTRATION; BOARD RULES
Tex. Occ. Code § 901.302APPLICATION OF INTENT
Tex. Occ. Code § 901.303FILING FEE
Tex. Occ. Code § 901.304EXAMINATION FEE
Tex. Occ. Code § 901.305FREQUENCY OF EXAMINATION
Tex. Occ. Code § 901.306CONTENT AND SECURITY OF EXAMINATION
Tex. Occ. Code § 901.307GRADING EXAMINATION
Tex. Occ. Code § 901.308EXAMINATION RESULTS
Tex. Occ. Code § 901.309REEXAMINATION
Tex. Occ. Code § 901.310PASSAGE OF EXAMINATION
Tex. Occ. Code § 901.311RESTRUCTURE OF EXAMINATION
Tex. Occ. Code § 901.312TRANSFER OF PARTIAL EXAMINATION CREDIT BETWEEN STATES
Tex. Occ. Code § 901.351FIRM LICENSE REQUIRED
Tex. Occ. Code § 901.352APPLICATION FOR FIRM LICENSE OR REGISTRATION
Tex. Occ. Code § 901.353RESIDENT MANAGER
Tex. Occ. Code § 901.354FIRM LICENSE INFORMATION AND ELIGIBILITY
Tex. Occ. Code § 901.355REGISTRATION FOR CERTAIN FOREIGN APPLICANTS
Tex. Occ. Code § 901.401LICENSE REQUIRED
Tex. Occ. Code § 901.402ELIGIBILITY REQUIREMENTS; GENERAL PROHIBITION
Tex. Occ. Code § 901.403APPLICATION FOR AND RENEWAL OF LICENSE
Tex. Occ. Code § 901.404NOTICE OF LICENSE EXPIRATION
Tex. Occ. Code § 901.405PROCEDURE FOR RENEWAL
Tex. Occ. Code § 901.408CONSEQUENCE OF FAILURE TO PAY CERTAIN FEES
Tex. Occ. Code § 901.409FEE REDUCTION FOR RETIRED PERSONS OR PERSONS WITH DISABILITIES
Tex. Occ. Code § 901.411CONTINUING PROFESSIONAL EDUCATION
Tex. Occ. Code § 901.451USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT."
Tex. Occ. Code § 901.452USE OF TITLE OR ABBREVIATION FOR "PUBLIC ACCOUNTANT."
Tex. Occ. Code § 901.453USE OF OTHER TITLES OR ABBREVIATIONS
Tex. Occ. Code § 901.454TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS
Tex. Occ. Code § 901.455NAME REQUIREMENTS AND RESTRICTIONS
Tex. Occ. Code § 901.456REPORTS ON FINANCIAL STATEMENTS; USE OF NAME OR SIGNATURE ON CERTAIN DOCUMENTS
Tex. Occ. Code § 901.457ACCOUNTANT-CLIENT CONFIDENTIALITY2 cites
Tex. Occ. Code § 901.458LOSS OF INDEPENDENCE
Tex. Occ. Code § 901.459APPLICABILITY OF PARTNERSHIP REQUIREMENTS TO PARTNER
Tex. Occ. Code § 901.460PERFORMING ATTEST SERVICES
Tex. Occ. Code § 901.461PRACTICE BY CERTAIN OUT-OF-STATE FIRMS
Tex. Occ. Code § 901.462PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS
Tex. Occ. Code § 901.501DISCIPLINARY POWERS OF BOARD4 cites
Tex. Occ. Code § 901.502GROUNDS FOR DISCIPLINARY ACTION
Tex. Occ. Code § 901.503BOARD ACTION INVOLVING APPLICANT
Tex. Occ. Code § 901.504LICENSE REVOCATION BASED ON VIOLATION OF CHAPTER
Tex. Occ. Code § 901.5045EMERGENCY SUSPENSION
Tex. Occ. Code § 901.505PROCEDURE PENDING FINAL CONVICTION OF CERTAIN OFFENSES
Tex. Occ. Code § 901.506VOLUNTARY SURRENDER OF CERTIFICATE OR FIRM LICENSE
Tex. Occ. Code § 901.507REINSTATEMENT1 cite
Tex. Occ. Code § 901.508RIGHT TO HEARING2 cites
Tex. Occ. Code § 901.509NOTICE OF HEARING
Tex. Occ. Code § 901.510LEGAL REPRESENTATION AT HEARING
Tex. Occ. Code § 901.511DISCIPLINARY ACTION FOR ACT COMMITTED IN ANOTHER STATE
Tex. Occ. Code § 901.551IMPOSITION OF ADMINISTRATIVE PENALTY
Tex. Occ. Code § 901.552AMOUNT OF PENALTY
Tex. Occ. Code § 901.553REPORT AND NOTICE OF VIOLATION AND PENALTY
Tex. Occ. Code § 901.554PENALTY TO BE PAID OR HEARING REQUESTED
Tex. Occ. Code § 901.555HEARING
Tex. Occ. Code § 901.556OPTIONS FOLLOWING DECISION: PAY OR APPEAL3 cites
Tex. Occ. Code § 901.557COLLECTION OF PENALTY
Tex. Occ. Code § 901.558REMITTANCE OF PENALTY AND INTEREST
Tex. Occ. Code § 901.601CEASE AND DESIST ORDER
Tex. Occ. Code § 901.6011INJUNCTIVE RELIEF
Tex. Occ. Code § 901.6015RESTITUTION
Tex. Occ. Code § 901.602CRIMINAL PENALTY
Tex. Occ. Code § 901.603INTERVENTION IN ACTION
Tex. Occ. Code § 901.604SINGLE ACT AS EVIDENCE OF PRACTICE
Tex. Occ. Code § 901.605APPOINTMENT OF SECRETARY OF STATE AS AGENT
Tex. Occ. Code § 901.606IMMUNITY FROM LIABILITY
Tex. Occ. Code § 901.652PUBLIC PURPOSE
Tex. Occ. Code § 901.653SCHOLARSHIPS
Tex. Occ. Code § 901.654FACTORS
Tex. Occ. Code § 901.655RULES
Tex. Occ. Code § 901.656SCHOLARSHIP REGULATIONS
Tex. Occ. Code § 901.658FUNDING
Tex. Occ. Code § 901.659MINORITY AND DISADVANTAGED STUDENT INTERNSHIPS
Tex. Occ. Code § 901.660REPORT ON ACCOUNTANT SCHOLARSHIP PROGRAM

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