| (a) A person shall substantively respond in writing,
within 30 days or less as specified by the board, to any communication
from the board requesting a response. It is not a substantive response
for a person to simply reply that they do not intend to respond or
provide the records or documents requested. The time to respond shall
commence on the date the communication was mailed to the last address
furnished to the board by the person.
(b) When requested, and at no expense to the board,
the written response shall include:
(1) copies of the person's documentation, reports and/or
work papers related to issues in a complaint investigation; and
(2) copies of documents and reports or access to documents
and reports related to the issues in a complaint investigation of
the person's professional accounting work or ethical issues conducted
by state and federal regulatory bodies and professional organizations,
that the board may determine is related to the board's investigation.
(c) Failure to timely respond substantively to written
communications, or failure to furnish requested documentation and/or
work papers, constitutes conduct indicating lack of fitness to serve
the public as a professional accountant.
(d) Each applicant and each person required to be registered
with the board under the Act shall notify the board, either in writing
or through the board's website, of any and all changes in either such
person's mailing address or telephone number and the effective date
thereof within 30 days before or after such effective date.
(e) Interpretive Comment. This section should be read
in conjunction with §519.6 of this title (relating to Subpoenas).
(f) Interpretive Comment. In this section, the term
board includes board staff.
|
| Source Note: The provisions of this §501.93 adopted to be effective June 11, 2000, 25 TexReg 5342; amended to be effective February 6, 2002, 27 TexReg 748; amended to be effective October 16, 2002, 27 TexReg 9573; amended to be effective February 4, 2004, 29 TexReg 964; amended to be effective August 4, 2004, 29 TexReg 7304; amended to be effective June 1, 2005, 30 TexReg 3100; amended to be effective February 17, 2008, 33 TexReg 1098; amended to be effective August 17, 2008, 33 TexReg 6373; amended to be effective December 7, 2011, 36 TexReg 8238; amended to be effective December 7, 2016, 41 TexReg 9511; amended to be effective June 6, 2018, 43TexReg 3593 |
