Tex. Occ. Code § 901.502 · Subchapter K. PROHIBITED PRACTICES AND DISCIPLINARY PROCEDURES
GROUNDS FOR DISCIPLINARY ACTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The board may discipline a person under Section 901.501 for:
(1) fraud or deceit in obtaining a certificate, firm license, or license under this chapter;
(2) fraud, dishonesty, or gross negligence in the performance of services as a license holder, including:
(A) knowingly participating in the preparation of a false or misleading financial statement or tax return; or
(B) failing to file the license holder's own income tax return;
(3) the failure of a person who is certified or required to hold a firm license under this chapter to obtain a license not later than the third anniversary of the date on which the person was certified or required to obtain a firm license;
(4) the failure of a person who is licensed under this chapter to renew the license not later than the third anniversary of the date on which the person most recently obtained or renewed the license;
(5) a violation of Subchapter J;
(6) a violation of a rule of professional conduct adopted by the board;
(7) a revocation or suspension of the certificate or firm license or a revocation, suspension, or refusal to renew the license of the person's partner, member, or shareholder;
(8) a revocation, cancellation, placement on probation, limitation on the scope of practice, or suspension by another state, or a refusal of renewal by another state, of the authority issued by that state to the person, or to the person's partner, member, or shareholder, to engage in the practice of public accountancy for a reason other than the failure to pay the appropriate authorization fee;
(9) a revocation or suspension of, or a voluntary consent decree concerning, the right of the person, or of the person's partner, member, or shareholder, to practice before a state or federal agency for a reason the board determines warrants its action;
(10) a final conviction of or the imposition of deferred adjudication for an offense under the laws of any state or the United States that:
(A) is a felony; or
(B) includes fraud or dishonesty as an element of the offense;
(11) conduct indicating lack of fitness to serve the public as a professional accountant; or
(12) a violation by a license holder or an owner of a certified public accountancy firm who is not a license holder of:
(A) this chapter;
(B) professional standards adopted by the board; or
(C) a rule or order adopted by the board.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 34, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm
- Text hash
- sha256 756c8def2c2376e2e24d633331fbe89009a523e3feaf1cc14d906ddac5670599
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 2 provisions
Provisions in this library whose text cites Tex. Occ. Code § 901.502. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.