Unless otherwise determined by the board, the following are
reasons why an applicant may not be certified as a CPA:
(1) An applicant has been convicted of a felony offense,
which results in incarceration, probation, parole, mandatory supervision
or deferred adjudication.
(2) An applicant has been convicted of a felony or
misdemeanor offense, or granted a deferred adjudication which directly
relates to the practice of public accountancy.
(3) The applicant applying for the issuance of a certificate
who can be identified in paragraph (1) or (2) of this section has
the right to a hearing before the board, to present evidence relative
to the conviction. As a part of the hearing, the board's consideration
shall include the following issues before reaching a decision:
(A) the nature and seriousness of the crime as it applies
to the board's statutory responsibility to ensure that a person maintains
high standards of competence and integrity;
(B) the extent to which the applicant might have an
opportunity to repeat criminal activity of the same type as that in
which the applicant was previously involved;
(C) the relationship of the crime to the ability, capacity,
or fitness required to perform the duties and discharge the responsibilities
of a CPA; and
(D) the additional factors provided in §53.023
of the Texas Occupations Code.
(4) Because a licensee is often placed in a position
of trust, and because the public in general, and the business community
in particular, rely on the reports and other services of the licensee,
the board considers that the following crimes directly relate to the
practice of public accountancy:
(A) a felony offense or misdemeanor offense of which
dishonesty or fraud is an element;
(B) a felony offense or misdemeanor offense which results
in the suspension or revocation of the right to practice before any
state or federal agency for a cause which in the opinion of the board
warrants its action; and
(C) crimes involving moral turpitude, alcohol abuse
or controlled substances, or physical injury or threats of physical
injury to a person.
(5) The following procedures shall apply in the processing
of the application for certification:
(A) The applicant shall respond, under penalty of perjury,
to the question, "Have you ever been convicted of a felony or a misdemeanor,
placed on probation, or granted deferred adjudication in any state
or by the federal government?"
(B) The board shall obtain criminal history record
information on an applicant about whom the executive director finds
evidence to warrant a record search.
(C) The board shall review the application, statements
made by the applicant relating to criminal activity, criminal history
record information, and shall approve or disapprove the application
as the evidence warrants. All applications disapproved under these
conditions shall be scheduled for a hearing upon written request of
the applicant.
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