Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 519 - PRACTICE AND PROCEDURE
Subchapter C - PROCEEDINGS AT SOAH
Section 519.41 - Disciplinary Powers of the Board

Universal Citation: 22 TX Admin Code ยง 519.41

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

(a) On a determination that a ground for discipline exists under § 901.502 of the Act (relating to Grounds for Disciplinary Action), the board may:

(1) revoke a certificate, firm license, or practice privilege issued or granted under this title;

(2) suspend under any terms a certificate, firm license, practice privilege, or license issued or granted under this title for a period not to exceed five years;

(3) refuse to renew a license;

(4) place a licensee or certificate holder on probation;

(5) reprimand a licensee or certificate holder;

(6) limit the scope of a licensee or certificate holder's practice;

(7) require a licensee or certificate holder to complete a peer review program conducted in the manner prescribed by the board;

(8) require a licensee or certificate holder to complete CPE specified by the board;

(9) impose on a licensee or certificate holder the direct administrative costs incurred by the board in taking action under paragraphs (1) - (8) of this subsection;

(10) require a licensee or certificate holder to pay restitution as provided by § 901.6015 of the Act (relating to Restitution);

(11) impose an administrative penalty under Subchapter L of the Act; or

(12) impose any combination of the sanctions provided by this subsection.

(b) If a person's license suspension is probated, the board may require the person to:

(1) report regularly to the board on matters that are the basis of the probation;

(2) limit practice to the areas prescribed by the board; or

(3) continue or renew professional education until the license holder attains a degree of skill satisfactory to the board in those areas that are the basis of the probation.

(c) The following applies to a CPA that has been suspended from the practice of public accountancy:

(1) May not continue to provide accounting related services to the public as a CPA in the State of Texas.

(2) The suspended licensee's name must be removed from any firm name licensed with the board.

(3) The suspended licensee may perform accounting related services as a non-licensee employee of a licensed CPA firm or as an employee of a business not providing accounting services to the public but may not use the CPA credential during the term of the suspension.

(4) A suspended licensee remains a certificate holder and is subject to the board's rules of professional conduct.

(5) Licensing fees do not accrue during the term of a non-administrative suspension or revocation and are not owed the board upon reinstatement.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.