| (a) Final conviction or placement on deferred adjudication
for a felony, or final conviction or placement on deferred adjudication
for the following misdemeanors, may subject a licensee or certificate
holder to disciplinary action pursuant to §501.90 of this title
(relating to Discreditable Acts) or disqualify a person from receiving
a license or certificate, or deny a person the opportunity to take
the UCPAE pursuant to §511.70 of this title (relating to Grounds
for Disciplinary Action of Applicants). Licensees and certificate
holders are often placed in a position of trust with respect to client
funds and assets. The public including the business community relies
on the integrity of licensees and certificate holders in providing
professional accounting services or professional accounting work.
The board considers a conviction or placement on deferred adjudication
for a felony or conviction or placement on deferred adjudication for
the following misdemeanor offenses to be evidence of an individual
lacking the integrity necessary to be trusted with client funds and
assets. The repeated failure to follow state and federal criminal
laws directly relates to the integrity required to practice public
accountancy. The board has determined that the following list of misdemeanor
offenses evidence violations of law that involve integrity and directly
relate to the duties and responsibilities involved in providing professional
accounting services or professional accounting work, pursuant to the
provisions of Chapter 53 of the Occupations Code:
(1) dishonesty or fraud:
(A) Unlawful Use of Criminal Instrument;
(B) Unlawful Access to Stored Communications;
(C) Illegal Divulgence of Public Communications;
(D) Burglary of Coin-Operated or Coin Collection Machines;
(E) Burglary of Vehicles;
(F) Theft;
(G) Theft of Service;
(H) Tampering with Identification Numbers;
(I) Theft of or Tampering with Multichannel Video or
Information Services;
(J) Manufacture, Distribution, or Advertisement of
Multichannel Video or Information Services Device;
(K) Sale or Lease of Multichannel Video or Information
Services Device;
(L) Possession, Manufacture, or Distribution of Certain
Instruments Used to Commit Retail Theft;
(M) Forgery;
(N) Criminal Simulation;
(O) Trademark Counterfeiting;
(P) Stealing or Receiving Stolen Check or Similar SightOrder;
(Q) False Statement to Obtain Property or Credit or
in the Provision of Certain Services;
(R) Hindering Secured Creditors;
(S) Fraudulent Transfer of a Motor Vehicle;
(T) Credit Card Transaction Record Laundering;
(U) Issuance of a Bad Check;
(V) Deceptive Business Practices;
(W) Rigging Publicly Exhibited Contest;
(X) Misapplication of Fiduciary Property or Property
of Financial Institution;
(Y) Securing Execution of Document by Deception;
(Z) Fraudulent Destruction, Removal, or Concealment
of Writing;
(AA) Simulating Legal Process;
(BB) Refusal to Execute Release of Fraudulent Lien
or Claim;
(CC) Fraudulent, Substandard, or Fictitious Degree;
(DD) Breach of Computer Security;
(EE) Unauthorized Use of Telecommunications Service;
(FF) Theft of Telecommunications Service;
(GG) Publication of Telecommunications Access Device;
(HH) Insurance Fraud;
(II) Medicaid Fraud;
(JJ) Coercion of Public Servant or Voter;
(KK) Improper Influence;
(LL) Acceptance of Honorarium (by restricted government
employees);
(MM) Gift to Public Servant by Person Subject to his
Jurisdiction;
(NN) Offering Gift to Public Servant;
(OO) Perjury;
(PP) False Report to Police Officer or Law Enforcement
Employee;
(QQ) Tampering with or Fabricating Physical Evidence;
(RR) Tampering with Governmental Record;
(SS) Fraudulent Filing of Financial Statement;
(TT) False Identification as Peace Officer;
(UU) Misrepresentation of Property;
(VV) Record of a Fraudulent Court;
(WW) Bail Jumping and Failure to Appear;
(XX) False Alarm or Report;
(YY) Engaging in Organized Criminal Activity;
(ZZ) Violation of Court Order Enjoining Organized Criminal
Activity;
(AAA) Failing to file license holder's own tax return;
and
(BBB) Evading arrest;
(2) moral turpitude:
(A) Public Lewdness;
(B) Indecent Exposure;
(C) Enticing a Child;
(D) Improper Contact with Victim;
(E) Abuse of Corpse;
(F) Prostitution;
(G) Promotion of Prostitution;
(H) Obscene Display or Distribution;
(I) Obscenity;
(J) Sale, Distribution, or Display of Harmful Material
to Minor; and
(K) Employment Harmful to Children;
(3) alcohol abuse or controlled substances:
(A) Possession of Substance in Penalty Group 3 (less
than 28 grams), under the Texas Health and Safety Code;
(B) Possession of Substance in Penalty Group 4 (less
than 28 grams), under the Texas Health and Safety Code;
(C) Manufacture, Delivery, or Possession with Intent
to Deliver Miscellaneous Substances, under the Texas Health and Safety
Code;
(D) Manufacture, Delivery, or Possession of Miscellaneous
Substances, under the Texas Health and Safety Code;
(E) Delivery of Marijuana, under the Texas Health and
Safety Code;
(F) Possession of Marijuana, under the Texas Health
and Safety Code;
(G) Possession or Transport of Certain Chemicals with
Intent to Manufacture Controlled Substance (for substance listed in
a Schedule but not in a Penalty Group), under the Texas Health and
Safety Code;
(H) Possession or Delivery of Drug Paraphernalia, under
the Texas Health and Safety Code;
(I) Obstructing Highway or Other Passageway; and
(J) Any misdemeanor involving intoxication under the
influence of alcohol or a controlled substance.
(4) physical injury or threats of physical injury to
a person:
(A) Assault;
(B) Deadly Conduct;
(C) Terroristic Threat; and
(D) Leaving a Child in a Vehicle.
(b) A licensee or certificate holder is often placed
in a position of trust with respect to client funds; and the public,
including the business community, relies on the integrity of licensees
and certificate holders in preparing reports and providing professional
accounting services or professional accounting work. The board considers
repeated violations of criminal laws to relate directly to a licensee
or certificate holder providing professional accounting services or
professional accounting work.
(c) A conviction or placement on deferred adjudication
for a violation of any state or federal law that is equivalent to
an offense listed in subsection (a)(1) - (4) of this section is considered
to directly relate to a licensee or certificate holder providing professional
accounting services or professional accounting work and may subject
a certificate or registration holder to discipline by the board.
(d) Misdemeanor convictions in another state will be
analyzed by the general counsel to determine if such out of state
misdemeanor has an equivalency to Texas law prior to opening a complaint
investigation.
|
| Source Note: The provisions of this §519.7 adopted to be effective June 9, 2004, 29 TexReg 5628; amended to be effective June 7, 2006, 31 TexReg 4646; amended to be effective October 15, 2008, 33 TexReg 8518; amended to be effective December 8, 2010, 35 TexReg 10694; amended to be effective February 9, 2012, 37 TexReg 491; amended to be effective December 7, 2016, 41 TexReg 9512; amended to be effective December 6, 2017, 42 TexReg 6797; amended to be effective December 4, 2019, 44 TexReg 7391; amended to be effective February 3, 2021, 46 TexReg 814 |
