| (a) This section applies to all board regulated public
accountancy practice requirements, other than the examination requirement,
by a military service member or military spouse not requiring a license.
(b) A military service member or military spouse:
(1) may practice accounting in Texas during the period
the military service member or military spouse is stationed at a military
installation in Texas for a period not to exceed the third anniversary
of the date the military service member or military spouse receives
confirmation of authorization to practice by the board, if the military
service member or military spouse:
(A) notifies the board of an intent to practice public
accountancy in this state;
(B) submits proof of residency in this state along
with a copy of their military identification card;
(C) receives from the board confirmation that the board
has verified the license in the other jurisdiction and that the other
jurisdiction has licensing requirements that are substantially equivalent
to the board's licensing requirements; and
(D) receives confirmation of authorization to practice
public accountancy in Texas from the board;
(2) may not practice in Texas with a restricted license
issued by another jurisdiction nor practice with an unacceptable criminal
history according to Chapter 53 of the Texas Occupations Code (relating
to Consequences of Criminal Conviction); and
(3) shall comply with all other laws and regulations
applicable to the practice of public accountancy in this state including,
but not limited to, providing attest services through a licensed accounting
firm.
(c) The board, in no less than 30 days following the
receipt of notice of intent, will provide confirmation of authorization
to practice to a military service member or military spouse, who has
satisfied the board's rules.
(d) In the event of a divorce or similar event that
affects a person's status as a military spouse, the spouse may continue
to engage in the business or occupation under the authority of this
section until the third anniversary of the date the spouse received
the confirmation described by subsection (b)(1)(D) of this section.
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