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;
(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
(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
(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