Section 514.3 - Replacement Certificates(a) Replacement certificates may be issued by the board in appropriate cases and upon payment by the CPA of the fee as determined by the board in § 521.11 of this title (relating to Fee for a Replacement Certificate). A certificate holder is specifically prohibited from possessing more than one Texas certificate as a CPA.(b) When a replacement certificate is requested, the certificate holder must submit an affidavit describing the occurrence that necessitated the replacement certificate.22 Tex. Admin. Code § 514.3
The provisions of this §514.3 adopted to be effective June 11, 2008, 33 TexReg 4504; amended to be effective August 8, 2012, 37 TexReg 5779; Amended by Texas Register, Volume 42, Number 22, June 2, 2017, TexReg 2936, eff. 6/7/2017