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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 515LICENSES
RULE §515.3License Renewals for Individuals and Firm Offices

(a) License renewals for individuals shall be as follows:

  (1) Licenses for individuals have staggered expiration dates based on the last day of the individual's birth month. The license will be issued for a 12-month period following the initial licensing period.

  (2) An individual's license will not be renewed if the individual has not earned the required CPE credit hours, has not completed all required parts of the renewal, has not completed the affidavit affirming the renewal submitted is correct or has not provided the required fingerprinting unless it has been previously submitted to the board.

  (3) At least 30 days before the expiration of an individual's license, the board shall send notice of the impending license expiration to the individual at the last known address according to board records. Failure to receive notice does not relieve the licensee from the responsibility to timely renew nor excuse, or otherwise affect the renewal deadlines imposed on the licensee.

(b) A licensee is exempt from any penalty or increased fee imposed by the board for failing to renew the license in a timely manner if the individual establishes to the satisfaction of board staff that the individual failed to renew the license because the individual was serving as a military service member. In addition, the military service member has an additional two years to complete any other requirement related to the renewal of the military service member's license.

(c) License renewal requirements for firm offices shall be as follows:

  (1) Licenses for offices of firms have staggered expiration dates for payment of fees, which are due the last day of a board assigned renewal month. All offices of a firm will have the same renewal month. All offices of a firm will be issued a license for a 12-month period following the initial licensing period.

  (2) At least 30 days before the expiration of a firm's office license, the board shall send notice of the impending license expiration to the main office of the firm at the last known address according to the records of the board. Failure to receive notice does not relieve the firm from the responsibility to timely renew nor excuse, or otherwise affect the renewal deadlines imposed on the firm.

  (3) A firm's office license shall not be renewed unless the sole proprietor, each partner, officer, director, or shareholder of the firm who is listed as a member of the firm and who is certified or registered under the Act has a current individual license. This does not apply to firms providing work pursuant to the practice privilege provisions of this title.

  (4) If a firm is subject to peer review, then a firm's office license shall not be renewed unless the office has met the peer review requirements as defined in Chapter 527 of this title (relating to Peer Review).


Source Note: The provisions of this §515.3 adopted to be effective September 24, 1979, 4 TexReg 4508; amended to be effective October 30, 1991, 16 TexReg 5830; amended to be effective June 9, 1994, 19 TexReg 4199; amended to be effective March 30, 1995, 20 TexReg 1890; amended to be effective February 27, 2000, 25 TexReg 1390; amended to be effective February 4, 2004, 29 TexReg 971; amended to be effective June 7, 2006, 31 TexReg 4644; amended to be effective November 29, 2006, 31 TexReg 9614; amended to be effective August 17, 2008, 33 TexReg 6378; amended to be effective October 13, 2010, 35 TexReg 9103; amended to be effective August 8, 2012, 37 TexReg 5781; amendedto be effective June 7, 2017, 42 TexReg 2936; amended to be effective December 5, 2018, 43 TexReg 7789; amended to be effective October 10, 2019, 44 TexReg 5783

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