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Texas State Board of Public Accountancy (TSBPA)

The Texas State Board of Public Accountancy (Board) operates pursuant to the authority of Chapter 901 of the Texas Occupations Code, short titled the Public Accountancy Act (Act). As provided in the Act, the terms “accountant” and “auditor” and any derivations of those terms imply competence in the practice of public accountancy. The public relies on that implication of competence when it employs a certified public accountant (CPA). The Board, in order to protect the public and ensure competence in the practice by the profession, examines, certifies, and licenses CPAs and restricts the use of these terms to its licensees.

Agency Mission

The mission of the Texas State Board of Public Accountancy is to protect the public by ensuring that persons issued certificates as certified public accountants possess the necessary education, skills, and capabilities and that they perform competently in the profession of public accountancy.

Agency Structure

The Texas State Board of Public Accountancy has the responsibility and authority to regulate the practice of public accountancy in Texas.

Executive

The Executive Director reports directly to the Board and is responsible for overseeing all of the Board's operations. The Executive Director coordinates meetings and prepares the Board's meeting agenda, and serves as liaison to the Executive Committee.

Qualifications

The Qualifications Division is responsible for evaluating the education of all prospective applicants for the CPA Exam and also investigates candidates' backgrounds to take the exam and for issuance of the CPA certificate. Qualifications evaluates the work experience of CPA certificate applicants, issues the CPA certificate, and establishes and collects fees for these services. This division also manages the Accounting Student Scholarship Program and the Examination Fee Financial Aid Program.

Licensing

Licensing oversees the registration and licensure of individuals and entities engaged in public accountancy in Texas, including CPAs, public accountants, and firms, as well as qualified out-of-state and foreign practitioners through reciprocity. It enforces ongoing professional standards through mandatory continuing professional education, a triennial peer review program for firms providing key accounting services, and a sponsor review program to ensure CPE providers meet quality and compliance requirements, all in accordance with the Public Accountancy Act.

Enforcement

When an individual or firm licensed by the Board violates statutory provisions related to the practice of public accountancy or the Rules of Professional Conduct, the Board has the authority to reprimand; place on probation; limit the scope of practice; suspend; revoke; refuse to renew a license or registration; or take other disciplinary action. In addition, the Board has the authority to assess administrative costs or penalties and require the payment of restitution. The Board also has the authority to enforce specific statutory prohibitions against practicing or offering to practice public accountancy without a license.

Publications

The Board uses communications to anticipate and address public opinion and issues that might impact the administration of the Act. This is accomplished through a variety of channels, including the Board's website, emails, forms, infographics, press releases, posters, social media, and publications, such as FAQs, the Texas State Board Report, and the agency's Strategic Plan.

Administrative Services / Accounting

Administrative Services oversees the daily operations of the mail room, the reception function, purchasing, personnel, and the office facility. Accounting is responsible for all financial activities of the Board and prepares all related reports and other documentation.

Information Resources

This division coordinates with all Board divisions and outside entities while reporting directly to the Executive Director to determine development and production priorities for computer systems.

The Act

The Public Accountancy Act provides for 15 Board members appointed by the Governor, with the advice and consent of the Senate, for six-year staggered terms. Board members are required to be citizens of the United States and residents of Texas. Board membership is structured in the following manner:

must be licensed CPAs who are in public practice at the time of their appointments to the Board;

must be other licensed CPAs who may or may not be in public practice at the time of their appointments to the Board; and

must be public members who are not licensed under the Act and who are not financially involved in an organization subject to regulation by the Board.