PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 511. ELIGIBILITY
SUBCHAPTER H. CERTIFICATION
The Texas State Board of Public Accountancy (Board) adopts an amendment to §511.161 concerning Qualifications for Issuance of a Certificate, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5485) and will not be republished.
An existing Board rule, §511.163, requires an applicant to complete a four-hour CPE ethics course before taking the Uniform Certified Public Accountancy Exam. That rule provision is being transferred to the section of the Board's rules that address Continuing Professional Education.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404535
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.1 concerning Authority and Purpose, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5486) and will not be republished.
The amendment establishes the Examination Fee Financial Aid program to assist applicants who can demonstrate the need for assistance in paying the cost of taking the Uniform Certified Public Accountancy Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404536
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.2 concerning Definitions, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5487) and will not be republished.
The amendment defines the terms used in the creation of the Examination Fee Financial Aid program to assist applicants in need of financial assistance in the costs to take the Uniform Certified Public Accountancy Exam.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404537
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.3 concerning Institutions for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5488) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404538
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.4 concerning Eligible Students for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5490) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404539
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.5 concerning Award Amount and Uses for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5491) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404540
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.6 concerning Allocations for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5492) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404541
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.7 concerning Disbursements to Institutions for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5493) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption. gency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404542
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts an amendment to §520.8 concerning Retroactive Disbursements for the Accounting Students Scholarship Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5494) and will not be republished.
The amendment adds descriptive language to the title of the rule for the reader to understand that the rule applies only to the accounting students scholarship program.
No comments were received regarding adoption of the amendment.
The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404543
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §520.11 concerning Eligible Applicants for Examination Fee Financial Aid (EFFA) Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5495) and will not be republished.
The rule will establish criteria for eligibility for the financialaid.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404544
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §520.12 concerning Award Amounts and Uses Through the Examination Fee Financial Aid (EFFA) Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5496) and will not be republished.
The rule makes it clear that the amount reimbursed is based upon the CPA examination fee and once the applicant has paid for the exam fee and passed the exam the reimbursed amount may be used for other legal purposes.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404545
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842
The Texas State Board of Public Accountancy (Board) adopts new rule §520.13 concerning Documentation for the Examination Fee Financial Aid (EFFA) Program, without changes to the proposed text as published in the July 26, 2024, issue of the Texas Register (49 TexReg 5497) and will not be republished.
The applicant is required to apply to the board for the award and provide evidence of financial need.
No comments were received regarding adoption of the new rule.
The new rule is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.
No other article, statute or code is affected by the adoption.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on September 19, 2024.
TRD-202404546
J. Randel (Jerry) Hill
General Counsel
Texas State Board of Public Accountancy
Effective date: October 9, 2024
Proposal publication date: July 26, 2024
For further information, please call: (512) 305-7842