Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 523 - CONTINUING PROFESSIONAL EDUCATION
Subchapter B - CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS
Section 523.111 - Required CPE Reporting

Universal Citation: 22 TX Admin Code ยง 523.111

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

(a) To receive or retain a license, a licensee shall earn and is responsible for the accurate reporting of the required CPE credits for the reporting period under § 523.112 of this chapter (relating to Required CPE Participation) and § 523.130 of this chapter (relating to Ethics Course Requirements).

(b) Licensees reporting CPE must document their participation and retain evidence of that documentation for the five most recent reporting periods, including:

(1) sponsor name and identification number;

(2) title or description of content, or both;

(3) date(s) of completion;

(4) location; and

(5) number of CPE credits .

(c) Evidence of completion is the certificate or electronic record supplied by the sponsor. The board may verify CPE reported by licensees and licensees shall submit the supporting evidence to the board within a reasonable amount of time, if such data is requested.

(d) CPE credits earned from sources other than registered sponsors should be submitted on the appropriate form, "Claiming Continuing Professional Education Credits from a Non-Registered Sponsor," justifying the reason the CPE credits are being claimed and the benefit to the licensee or the licensee's employer.

(e) A licensee who fails to report the minimum required CPE credits completed during the accrual period will be subject to suspension and his certificate may be revoked for failing to report the minimum required CPE credits for three consecutive years.

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