Section 519.27 - Factors Considered in Certification ApplicationUnless otherwise determined by the board, the following are reasons why an applicant may not be certified as a CPA:
(1) An applicant has been convicted of a felony offense, which results in incarceration, probation, parole, mandatory supervision or deferred adjudication.(2) An applicant has been convicted of a felony or misdemeanor offense, or granted a deferred adjudication which directly relates to the practice of public accountancy.(3) The applicant applying for the issuance of a certificate who can be identified in paragraph (1) or (2) of this section has the right to a hearing before the board, to present evidence relative to the conviction. As a part of the hearing, the board's consideration shall include the following issues before reaching a decision: (A) the nature and seriousness of the crime as it applies to the board's statutory responsibility to ensure that a person maintains high standards of competence and integrity;(B) the extent to which the applicant might have an opportunity to repeat criminal activity of the same type as that in which the applicant was previously involved;(C) the relationship of the crime to the ability, capacity, or fitness required to perform the duties and discharge the responsibilities of a CPA; and(D) the additional factors provided in § 53.023 of the Texas Occupations Code.(4) Because a licensee is often placed in a position of trust, and because the public in general, and the business community in particular, rely on the reports and other services of the licensee, the board considers that the following crimes directly relate to the practice of public accountancy: (A) a felony offense or misdemeanor offense of which dishonesty or fraud is an element;(B) a felony offense or misdemeanor offense which results in the suspension or revocation of the right to practice before any state or federal agency for a cause which in the opinion of the board warrants its action; and(C) crimes involving moral turpitude, alcohol abuse or controlled substances, or physical injury or threats of physical injury to a person.(5) The following procedures shall apply in the processing of the application for certification: (A) The applicant shall respond, under penalty of perjury, to the question, "Have you ever been convicted of a felony or a misdemeanor, placed on probation, or granted deferred adjudication in any state or by the federal government?"(B) The board shall obtain criminal history record information on an applicant about whom the executive director finds evidence to warrant a record search.(C) The board shall review the application, statements made by the applicant relating to criminal activity, criminal history record information, and shall approve or disapprove the application as the evidence warrants. All applications disapproved under these conditions shall be scheduled for a hearing upon written request of the applicant.22 Tex. Admin. Code § 519.27
The provisions of this §519.27 adopted to be effective August 8, 2012, 37 TexReg 5783; Amended by Texas Register, Volume 41, Number 49, December 2, 2016, TexReg 9514, eff. 12/7/2016