An official website of the State of Texas
Committees
The Board uses a committee structure to assist in the performance of its duties. The committees generally include two to five Board members, and frequently non-Board CPAs are appointed for their expertise in relevant areas. All committee members are appointed by the presiding officer of the Board. The committees do not have binding authority, but make recommendations to the full Board for consideration and approval. The Board has 11 formal standing committees:
All correspondence pertaining to pending investigations or complaints must as a matter of law be directed to the Board office, and not to committee members.
Behavioral Enforcement Committee
The Behavioral Enforcement Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by at least two non-Board members who serve in an advisory capacity. The committee:
- studies complaints involving suspected violations of the Act and the Board’s rules and makes recommendations to the Board as appropriate
- completes follow-up on Board orders to ensure that certificate or registration holders and others adhere to sanctions prescribed by or agreements with the Board
- makes recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies related to the behavioral restraints of the rules and the Act
9 Members
Susan I. Adams, CPA
Charles B. Allison, CPA
Patrick L. Durio, CPA
Olivia Espinoza-Riley, CPA
Jill A. Holup
Phillip D. Johnson, CPA
Robert Ogle, CPA
Jeannette P. Smith, CPA
James M. “Jim” Trippon, CPA
Constructive Enforcement Committee
The Constructive Enforcement Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by non-Board CPA members who also serve as investigators. At least one committee member is a public member of the Board. The committee approves the constructive enforcement program, coordinates its activities with Board committees and staff, and supervises the training of committee members. A staff attorney of the Board supervises the day to day administration of the constructive enforcement program and activities of the committee’s non-Board members on behalf of the committee chairman. The committee:
- investigates matters forwarded to the committee from any other Board committee or Board staff in accordance with Board instruction and policy
- prepares, as appropriate, investigative reports regarding each referred matter
- informs referring Board committees or Board staff of the results of its investigations
- informs the appropriate committee when possible violations of Board rules and the Public Accountancy Act are observed
- makes recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies relating to the constructive enforcement program
5 Members
Susan I. Adams, CPA
Connie B. Clark, CPA
Christopher “Grant” Coates
Sherri B. Merket
Jeannette P. Smith, CPA
Executive Committee
The Executive Committee is a policy-making committee comprised of the Board’s presiding officer, assistant presiding officer, secretary, treasurer, immediate past presiding officer of the Board if still serving on the Board, and at least one other officer elected by the Board. The Executive Committee is also the Board’s audit committee. The Executive Committee may act on behalf of the full Board in matters of urgency, or when a meeting of the full Board is not feasible; the Executive Committee’s actions are subject to full Board ratification at its next regularly scheduled meeting. The functions of the Executive Committee shall be to advise, consult with, and make recommendations to the Board concerning matters requested by the Board’s presiding officer, including:
- the board’s budget and finances
- litigation
- emergency suspensions
- cease and desist orders and violations of cease and desist orders
- proposed changes in the Board rules of professional conduct (the rules)
- amendments to the Act
- responses/positions relating to papers, reports, and other submissions from national associations or boards
- legislative oversight, including, but not limited to, budget, performance measures, proposed changes in legislation affecting the Board, and computer utilization
- special issues
6 Members
Susan I. Adams, CPA
Olivia Espinoza-Riley, CPA
Renee D. Foshee, Esq., CPA
Ray R. Garcia, CPA
Jeannette P. Smith, CPA
Susan M. Warren, CPA
Licensing Committee
The Licensing Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by at least two non-Board members who serve in an advisory capacity. The committee makes recommendations to the Board regarding:
- applications for certification, registration, and licensure
- requests or applications for reinstatement of any certificate, registration, or license which the Board previously has revoked, suspended, or refused to renew
- recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies as they relate to the licensing process
- the mandatory continuing professional education program as it relates to reporting and attendance requirements, registration and monitoring of continuing professional education sponsors, disciplinary actions, reporting forms, and office procedures
- investigations of sponsor compliance with the terms of the sponsor agreements, including the related record-keeping requirements
- the results of monitoring continuing professional education courses for the purpose of evaluating the facilities, course content as presented, and the adequacy of the course presenter(s)
- recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies related to the mandatory continuing professional education program as it relates to licensees and to relations with sponsors of continuing professional education
8 Members
Connie B. Clark, CPA
Olivia Espinoza-Riley, CPA
Renee D. Foshee, Esq., CPA
Kathy D. Kabell, CPA
Sherri B. Merket
Thomas M. Neuhoff, CPA
Rene D. Peña, CPA
Larry G. Stephens, JD/LL.M, CPA
Peer Assistance Oversight Committee
The Peer Assistance Oversight Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by at least two non-Board members who serve in an advisory capacity. The committee oversees the peer assistance program administered by the Texas Society of Certified Public Accountants as required under the Texas Health and Safety Code, Chapter 467, and ensures that the minimum criteria as set out by the Texas Department of State Health Services are met. It makes recommendations to the Board and the TSCPA regarding modifications to the program and, if warranted, refers cases to other Board committees for consideration of disciplinary or remedial action by the Board. The committee reports to the Board on a semi-annual basis, by case number, on the status of the program.
4 Members
Susan I. Adams, CPA
Omolara A. Akinboye, CPA
John R. Bruce, CPA
Sheila M. Vallés-Pankratz
Peer Review Committee
The Peer Review Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by at least two non-Board members who serve in an advisory capacity. The committee:
- conducts a periodic review and evaluation of reports publicly filed with the State of Texas (or any board, commission, or agency thereof) and of each of the various types of reports, as defined by Board rule, of each practice unit, as defined by Board rule, which is engaged in the practice of public accountancy in the State of Texas
- refers to the Technical Standards Review Committees’ egregious substandard reports issued by practice units for which educational rehabilitation has not been effective
- makes recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies relating to the peer review program
6 Members
Kimberly D. “Kim” Crawford, CPA
Ray R. Garcia, CPA
Laura Lambert, CPA
Robert M. McAdams, CPA
Ben Peña, CPA
Jeannette P. Smith, CPA
Qualifications Committee
The Qualifications Committee is a working committee comprised of at least two Board members, one of whom serves as chair, assisted by at least two non-Board members who serve in an advisory capacity. The committee makes recommendations to the Board regarding:
- the educational qualifications of an applicant for the Uniform Certified Public Accountant Examination
- the administration, security, discipline, and other aspects of the conduct of the Uniform Certified Public Accountant Examination in Texas
- the work experience qualifications of an applicant for the certified public accountant certificate and/or where applicable, the equivalency examination measuring the professional competency of an applicant for a CPA certificate by reciprocity
- recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies relating to the qualifications process
- consideration of courses presented for Board approval to satisfy candidate education requirements
9 Members
Renee D. Foshee, Esq., CPA
Caroline Hartmann, DBA, CPA
Kenneth E. Omoruyi, CPA
Marshall Pitman, Ph.D., CPA
Jeannette P. Smith, CPA
James M. “Jim” Trippon, CPA
Sheila M. Vallés-Pankratz
Veronda F. Willis, CPA
Kathy Zolton, CPA
Rules Committee
The Rules Committee is a policy-making committee comprised of at least three Board members, one of whom serves as chair. The committee makes recommendations to the Board concerning the Board’s rules, opinions and policies. All working committees refer proposed changes to the Board’s rules, opinions and policies to the Rules Committee for consideration for recommendation to the Board.
5 Members
Christopher “Grant” Coates
Renee D. Foshee, Esq., CPA
Ray R. Garcia, CPA
Jeannette P. Smith, CPA
Susan M. Warren, CPA
Technical Standards Review Committee
The Technical Standards Review Committee, by rule, is a working enforcement committee comprised of at least two Board members, one of whom serves as chairperson, assisted by at least three non-Board members who serve in an advisory capacity. The practice has been to have at least four Board members serving on the committee. The committee:
- studies complaints from any source involving suspected violations of the professional standards in attest work, as well as other engagements governed by professional standards and makes recommendations to the Board as appropriate
- reviews violations of peer review rules
- hears applications by former licensees for reinstatement or to remove a licensee from limited scope or suspension
- completes follow-up on Board orders to ensure that certificate or registration holders and others adhere to sanctions prescribed by or agreements with the Board (this is accomplished through our staff monitoring program)
- has the authority to make recommendations to the Board’s policy-making committees (the Executive Committee and the Rules Committee) concerning proposed changes in Board rules, opinions, and policies related to enforcement of technical standards (this is not a major activity of the committee)
- gives direction to the staff as to disciplinary action sought against licensees as the result of the complaint investigation. This can be in the form of a proposed Agreed Consent Order or in the allegations and sanctions contained in the pleadings of a complaint filed with the State Office of Administrative Hearings
The committee does not make final decisions regarding the disposition of a disciplinary matter or on an application to be reinstated or the removal of a suspension or limitation of scope. Instead, it makes recommendations to the Board based upon the committee’s review of investigations. The Board makes the final decision during regularly scheduled meetings.