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Background Requirements
Overview
The Board has a statutory obligation (Section 901.253) to review the background of each person permitted to take the CPA Exam and awarded a Texas CPA certificate.
A background investigation is required to demonstrate a lack of a history of dishonest or felonious acts. The information provided by the applicant is confidential and the Board considers several areas in evaluating an applicant’s background. These include:
- Responses to questions on the application relating to arrests, charges, convictions, probations and/or deferred adjudications of a felony or misdemeanor other than misdemeanor driving offenses such as moving violations (NOTE: DWIs are not considered misdemeanor driving offenses).
- The Board will access the Federal Bureau of Investigation (FBI) database and the Texas Department of Public Safety (DPS) – Crime Records Division files using an established fingerprint process for each person who submits an Application of Intent. The fingerprint process allows the Board to receive information on all arrests, charges, convictions, probations and deferred adjudications of misdemeanor and felony offenses that occur in any U.S. state or territory. Records of these activities are reported to the Board for further investigation. If an applicant was 17 years of age or older at the time of the arrest, it should be reported to the Board. You are not required to report criminal records that have been expunged or sealed by an order of the court. You are required to report criminal records subject to a non-disclosure order. After fingerprinting, the Board will automatically be advised of any subsequent arrest and further investigation will occur.
- The Board also considers the status of any type of professional license and denial of examination privileges by any other state or federal agency.
A felony or misdemeanor conviction does not automatically disqualify you from taking the CPA Exam and becoming a Texas CPA, but you must provide full disclosure to the Board.
If you provided a “yes” response on the Application of Intent, you must complete and submit a Background Statement form for each offense.
Each Eligibility Application, as well as the Issuance Application for the CPA Certificate, asks questions about the applicant’s background. If you provided information about an offense to the Board on a prior application, you need not repeat it on subsequent applications. However, you must report any new offense along with detailed information.
Fingerprinting
Who is required to submit fingerprints?
- A person who submits an Application of Intent
- A person who submits an Application of Intent to Transfer CPA Exam Credits to Texas
- A person who submits an Application for Issuance of the CPA Certificate and who has not previously submitted fingerprints to the Board
- A person who submits a reciprocal application
Applications cannot be finally approved by the Board until the fingerprint process is complete and the Board has received the results. Fingerprints should not be completed before submitting the application.
Information about the fingerprinting process will be included in the communication confirming receipt of your Application of Intent. It is the responsibility of the applicant to pay all fees to the service provider at the time that the appointment for fingerprinting is made. The fees are not collected by the Board and cannot be waived.
NOTE: The generic fingerprint form found on the IdentGo website should not be used. The results of the generic fingerprint form will not be sent to the Board.
Investigations
Each reported offense is investigated. The Board has a number of methods of investigating offenses. An applicant may be asked to:
- complete a telephone interview with a member of the Board staff.
- come to the Board office for an administrative interview with members of the Board staff.
- contact ACAN for consultation.
- comply with a drug screening test.
- have a formal hearing before a judge at the State Office of Administrative Hearings.
The Board may also investigate actions involving an applicant where grounds for discipline exists. For more information, review Section 901.503 – Board Action Involving Applicant – of the Public Accountancy Act.
If you believe that it may be necessary for the Board to investigate your background or a disciplinary matter, you should consult with legal counsel.
Accountants Confidential Assistance Network (ACAN )
The Accountants Confidential Assistance Network (ACAN) is a statutory peer assistance program specifically dedicated to helping Texas CPAs, CPA candidates and accounting students.
If you might be one of the more than 10,000 Texas CPAs, or a person aspiring to be a CPA, who have a problem with alcohol, substance abuse, depression, stress or other mental health issues, ACAN was created just for you.
ACAN is confidential: By law, all information, communications, and reports received, gathered or maintained by ACAN are strictly confidential. There is absolutely no risk to participate in the process of changing your life. The greatest risk is to do nothing.
ACAN is free: There is no charge to obtain information or to participate in ACAN.
ACAN provides assistance: ACAN volunteers gladly assist CPAs, CPA candidates and students who might have a problem and talk about solutions. ACAN volunteers will help you locate the professional resources you need to improve your life. Perhaps most importantly, ACAN provides continuing peer support to CPAs, CPA candidates and students, which is often vital to achieving permanent, sustained recovery.