|(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
(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