Bill Text: TX HB2217 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the regulation of the practice of public accountancy.
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Passed) 2023-06-09 - Effective immediately [HB2217 Detail]
Download: Texas-2023-HB2217-Comm_Sub.html
Bill Title: Relating to the regulation of the practice of public accountancy.
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Passed) 2023-06-09 - Effective immediately [HB2217 Detail]
Download: Texas-2023-HB2217-Comm_Sub.html
By: Button, et al. (Senate Sponsor - Perry) | H.B. No. 2217 | |
(In the Senate - Received from the House April 24, 2023; | ||
April 24, 2023, read first time and referred to Committee on | ||
Business & Commerce; May 10, 2023, reported favorably by the | ||
following vote: Yeas 11, Nays 0; May 10, 2023, sent to printer.) | ||
COMMITTEE VOTE | ||
YeaNayAbsentPNV | ||
SchwertnerX | ||
KingX | ||
BirdwellX | ||
CampbellX | ||
CreightonX | ||
JohnsonX | ||
KolkhorstX | ||
MenéndezX | ||
MiddletonX | ||
NicholsX | ||
ZaffiriniX | ||
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relating to the regulation of the practice of public accountancy. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 901.002(a)(7), Occupations Code, is | ||
amended to read as follows: | ||
(7) "Corporation" has the meaning assigned by Section | ||
1.002, Business Organizations Code. The term includes an entity | ||
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SECTION 2. Section 901.252, Occupations Code, is amended to | ||
read as follows: | ||
Sec. 901.252. ELIGIBILITY REQUIREMENTS. To be eligible to | ||
receive a certificate, a person must: | ||
(1) satisfy the requirements of Section 901.253; | ||
(2) meet the education requirements established under | ||
Section 901.254 [ |
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(3) pass the uniform CPA examination; | ||
(4) meet the work experience requirements established | ||
under Section 901.256; and | ||
(5) pass an examination on the rules of professional | ||
conduct as determined by board rule. | ||
SECTION 3. Section 901.304(a), Occupations Code, is amended | ||
to read as follows: | ||
(a) For each examination or reexamination, the board by rule | ||
shall apportion an amount of the total examination fee among the | ||
parts of the examination that an applicant is eligible to take on a | ||
particular examination date. For each examination or | ||
reexamination, the board shall collect from each applicant a fee | ||
set by board rule not to exceed the cost of administering the parts | ||
of the examination that the applicant is eligible to take. | ||
SECTION 4. The heading to Section 901.310, Occupations | ||
Code, is amended to read as follows: | ||
Sec. 901.310. PASSAGE OF [ |
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[ |
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SECTION 5. Section 901.310(c), Occupations Code, is amended | ||
to read as follows: | ||
(c) The board shall consider a person to have passed an | ||
examination if the person receives credit for each subject within | ||
the time prescribed by the board [ |
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SECTION 6. Section 901.311, Occupations Code, is amended to | ||
read as follows: | ||
Sec. 901.311. RESTRUCTURE OF EXAMINATION. On the | ||
restructuring of [ |
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which credit for a subject is integrated into the new structure. | ||
SECTION 7. Section 901.355(a), Occupations Code, is amended | ||
to read as follows: | ||
(a) The holder of a certificate, license, or degree | ||
authorizing the person to practice public accountancy in a foreign | ||
country who on or before September 1, 2023, registered [ |
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degree issued by the foreign country may continue to practice in | ||
this state under that registration for as long as the person stays | ||
in compliance with the provisions of this chapter and board rules | ||
applicable to the person[ |
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SECTION 8. Section 901.404, Occupations Code, is amended to | ||
read as follows: | ||
Sec. 901.404. NOTICE OF LICENSE EXPIRATION. (a) Not later | ||
than the 30th day before the expiration date of a person's license, | ||
the board shall send written or electronic notice of the impending | ||
license expiration to the person at the person's last known address | ||
or e-mail address according to the board's records. | ||
(b) The board shall determine the amount of the renewal fee | ||
and shall provide written or electronic [ |
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amount to the person within the time provided by Subsection (a). | ||
SECTION 9. The heading to Section 901.457, Occupations | ||
Code, is amended to read as follows: | ||
Sec. 901.457. ACCOUNTANT-CLIENT CONFIDENTIALITY | ||
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SECTION 10. Section 901.656(b), Occupations Code, is | ||
amended to read as follows: | ||
(b) The board may award a scholarship under this subchapter | ||
only to an eligible student who intends to take the uniform CPA | ||
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granting a certificate of "certified public accountant." An | ||
applicant for a scholarship under this subchapter shall state such | ||
an intent by filing a form provided by the board stating an intent | ||
to take the examination. | ||
SECTION 11. Section 33.01(15-a), Penal Code, is amended to | ||
read as follows: | ||
(15-a) "Privileged information" means: | ||
(A) protected health information, as that term is | ||
defined by Section 182.002, Health and Safety Code; | ||
(B) information that is subject to the | ||
attorney-client privilege; or | ||
(C) information that is subject to [ |
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accountant-client confidentiality [ |
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901.457, Occupations Code, or other law, if the information is on a | ||
computer, computer network, or computer system owned by a person | ||
possessing a license issued under Subchapter H, Chapter 901, | ||
Occupations Code. | ||
SECTION 12. The following provisions of the Occupations | ||
Code are repealed: | ||
(1) Section 901.054(b); | ||
(2) Section 901.255; | ||
(3) Sections 901.310(a) and (b); and | ||
(4) Sections 901.355(b) and (c). | ||
SECTION 13. This Act takes effect immediately if it | ||
receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for immediate | ||
effect, this Act takes effect September 1, 2023. | ||
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