Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 511 - ELIGIBILITY
Subchapter D - CPA EXAMINATION
Section 511.70 - Grounds for Disciplinary Action of Applicants

Universal Citation: 22 TX Admin Code ยง 511.70

Current through Reg. 49, No. 38; September 20, 2024

(a) The board may discipline an applicant for any grounds specified in §901.503 Act (relating to Board Action Involving Applicant). Such grounds include but are not limited to the conduct described in subsections (b) - (e) of this section.

(b) The board may discipline an applicant for making a false, fraudulent or materially misleading statement or a material omission on, or in connection with, any application for evaluation, examination or to become a CPA of this state. The withdrawal of any application shall not deprive the board of its authority to take action against an applicant.

(c) The board may discipline an applicant for failing to comply with written guidelines for appropriate conduct by an applicant during the examination or oral guidance by a testing center administrator at any examination location.

(d) The board may discipline an applicant for cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the UCPAE at any location within the state where the examination is given, or where a Texas applicant is taking the UCPAE at a location outside of the state. The voluntary departure or expulsion from an examination shall not deprive the board of its authority to take action against an applicant.

(e) Cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the UCPAE includes, but is not limited to, engaging in, soliciting, or procuring any of the following:

(1) any communication between an applicant and anyone other than a proctor or exam administrator while the examination is in progress;

(2) any communication between an applicant and anyone at any time concerning the content of the examination including, but not limited to, any exam question or answer, unless the examination has been publicly released by the preparer of the examination;

(3) taking by another person all or any part of the examination on behalf of an applicant;

(4) possession or use at any time during the examination or while an applicant is in the examination testing center of any device, material, or document that is not expressly authorized for use by examinees during the examination, including, but not limited to, notes, crib sheets, books, recording and electronic devices; or

(5) using or referring to any device, material, recording or document that is not expressly authorized for use by an applicant at any time after the commencement of the examination and prior to the conclusion of the examination, to include all breaks during the examination.

Disclaimer: These regulations may not be the most recent version. Texas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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