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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 518UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY
RULE §518.2Cease and Desist Orders

(a) Whenever the board, through its executive director, determines that a person is engaging in an act or practice that constitutes the practice of public accountancy without a license issued under the Act, the board, through its executive director, after notice and an opportunity for a hearing, may issue a cease and desist order prohibiting the person from engaging in that activity. The executive director and the person under investigation may agree to a cease and desist order at any time; however, such an agreed cease and desist order must be ratified by the board.

  (1) The executive director may refer an investigation to the Constructive Enforcement Committee for its consideration before taking any action. In such cases, the Constructive Enforcement Committee may recommend that staff dismiss the matter without further action, instruct staff to investigate the matter further or recommend that staff offer the person under investigation a cease and desist order.

  (2) The executive director may enlist the aid of the members of the Constructive Enforcement Advisory Committee in gathering evidence during investigations of the unauthorized practice of public accountancy.

(b) A hearing under this rule shall be conducted in the manner of a contested case pursuant to the Act, the Administrative Procedure Act, the board's rules and SOAH's rules.


Source Note: The provisions of this §518.2 adopted to be effective June 9, 2004, 29 TexReg 5627; amended to be effective October 15, 2008, 33 TexReg 8516; amended to be effective June 7, 2012, 37 TexReg 4051

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