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RULE §523.113Exemptions from CPE

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, providing oversight of accounting, 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, proxy statement, 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who has been granted exemptions under paragraph (1)(A), (B), (C), (D), (E) and (F) of this section and the exemption is no longer applicable or has been granted retired or disability status under §515.8 of this title (relating to Retired or Disability Status) and no longer qualifies for retired or disability 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 disability status under §515.8 of this title is not required to report any CPE hours.

Source Note: The provisions of this §523.113 adopted to be effective April 7, 2004, 29 TexReg 3477; amended to be effective February 6, 2013, 38 TexReg 502; amended to be effective October 9, 2013, 38 TexReg 6920

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