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RULE §523.113Exemptions from CPE

The board shall not issue or renew a license to an individual who has not earned the required CPE credits unless an exemption has been granted by the board.

  (1) The board may consider granting an exemption from the CPE requirement during the period for which the exemption is requested on a case-by-case basis if:

    (A) a licensee completes and forwards to the board an affidavit indicating that the licensee is not employed; or

    (B) a licensee completes and forwards to the board an affidavit indicating no association with accounting. The affidavit shall include, as a minimum, a brief description of the duties performed, job title, and verification by the licensee's immediate supervisor. For purposes of this section, the term "association with accounting" shall include the following:

      (i) working, providing oversight of accounting, or supervising work performed in the areas of financial accounting and reporting; tax compliance, planning or advice; management advisory services; accounting information systems; treasury, finance, or audit; or

      (ii) representing to the public, including an employer, that the licensee is a CPA or public accountant in connection with the sale of any services or products involving professional accounting services as defined in the Rules of Professional Conduct, §501.52(22) of this title (relating to Definitions), including such designation on a business card, letterhead, proxy statement, promotional brochure, advertisement, or office; or

      (iii) offering testimony in a court of law purporting to have expertise in accounting and reporting, auditing, tax, or management services; or

      (iv) providing instruction in accounting courses; or

      (v) for purposes of making a determination as to whether the licensee fits one of the categories listed in this clause and clauses (i) - (iv) of this subparagraph, the questions shall be resolved in favor of including the work as having an association with accounting.

    (C) a licensee not residing in Texas, who submits an affidavit to the board that the licensee does not serve Texas clients from out of state;

    (D) a licensee shows reasons of health, certified by a medical doctor, that prevent compliance with the CPE requirement. A licensee must petition the board for the exemption and provide documentation that clearly establishes the period of disability and the resulting physical limitations;

    (E) a licensee who is a military service member during the period for which the exemption is requested, and files a copy of orders to active military duty with the board; or

    (F) a licensee shows reason which prevents compliance that is acceptable to the board.

  (2) A licensee who has been granted the retired or disability status under §515.8 of this title (relating to Retired or Disability Status) is not required to report any CPE credits.

  (3) A licensee who no longer meets the eligibility requirements for an exemption under this section or no longer qualifies for retired or disability status under §515.8 of this title shall be required to report sufficient CPE credits to be in compliance with §523.112 of this chapter (relating to Required CPE Participation). CPE credits shall be earned in the technical area as described in §523.102 of this chapter (relating to CPE Purpose and Definitions) and §523.130 of this chapter (relating to Ethics Course Requirements).

Source Note: The provisions of this §523.113 adopted to be effective April 7, 2004, 29 TexReg 3477; amended to be effective February 6, 2013, 38 TexReg 502; amended to be effective October 9, 2013, 38 TexReg 6920; amended to be effective March 29, 2017, 42 TexReg 1443; amended to be effective December 5, 2018, 43 TexReg 7792

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