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 523.114 - Disciplinary Actions Relating to CPE

Universal Citation: 22 TX Admin Code ยง 523.114

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

(a) A licensee who fails to comply with the provisions of § 523.130 of this chapter (relating to Ethics Course Requirements), § 523.111 of this chapter (relating to Required CPE Reporting) or § 523.112 of this chapter (relating to Required CPE Participation) may be subject to disciplinary action under the Act, for a violation of the Rules of Professional Conduct, § 501.94 of this title (relating to Mandatory Continuing Professional Education), which requires compliance with § 523.130 of this chapter, § 523.111 of this chapter, and § 523.112 of this chapter.

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

(c) The board may initiate disciplinary action as authorized in the Act if it finds evidence of falsification, fraud, or deceit in CPE documentation.

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