The board shall not issue or renew a license to an individual
who has not earned the required CPE credit hours unless an exemption
has been granted by the board.
(1) The board may consider granting an exemption from
the CPE requirement on a case-by-case basis if:
(A) a licensee completes and forwards to the board
a sworn affidavit indicating that the licensee will not be employed
during the period for which the exemption is requested;
(B) a licensee completes and forwards to the board
a sworn affidavit indicating no association with accounting work.
The affidavit shall include, as a minimum, a brief description of
the duties performed, job title, and verification by the licensee's
immediate supervisor, if applicable;
(i) For purposes of this section, the term "association
with accounting work" shall include the following:
(I) working 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; or
(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, including such designation on a business card, letterhead,
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
services; or
(IV) for purposes of making a determination as to whether
the licensee fits one of the categories listed in this subclause and
subclauses (I) - (III) of this clause, the questions shall be resolved
in favor of including the work as professional accounting services.
(ii) Prior to providing professional accounting services,
a licensee who has been granted exemptions under paragraph (1)(A),
(B), (C), (D), (E) and (F) of this section and the exemption is no
longer applicable or has been granted retired or disabled status under §515.8
of this title (relating to Retirement Status or Permanent Disability)
and no longer qualifies for retired or disabled status shall be required
to report CPE hours 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). Based on
the CPE hours previously reported, the licensee must report the minimum
number of required CPE hours as described in this section.
(C) a licensee not residing in Texas, who submits a
sworn statement 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
physical limitations;
(E) a licensee is on active military duty 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
disabled status under §515.8 of this title is not required to
report any CPE hours.
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