The Lento Law Firm Defends Texas CPAs
The Texas State Board of Public Accountancy regulates CPA practice in the state, licensing CPAs but suspending and revoking those licenses for various wrongs. To continue to pursue your accounting practice in Texas, you must maintain your CPA license in good standing. If you face Texas State Board of Public Accountancy disciplinary charges, then retain the Lento Law Firm's premier Professional License Defense Team for the skilled and experienced defense you need to preserve and protect your accounting practice. Call 888.535.3686 or chat with us now for Texas CPA license defense.
The Value of Texas CPA Practice
Texas can be a great state in which to practice public accountancy. The state has large and economically vibrant metropolitan areas like Dallas, Fort Worth, Austin, Houston, San Antonio, El Paso, Corpus Christi, Plano, Lubbock, Laredo, Irving, Garland, Frisco, Amarillo, and Arlington, with abundant businesses and other entities needing CPA services. Texas also has leading CPA firms, including large firms like Deloitte, Marcum, Forvis, TransPerfect, Warren Averett, Protiviti, Invensis, and Grant Thornton, each with over one thousand employees and many quality mid-sized and small firms. The accounting practice is certainly there, while so are the charms of a beautiful natural environment, rich culture and history, and fine communities with affordable housing. You know the substantial value of your Texas CPA practice. Protect it against license discipline with our attorney defense services.
Texas CPA Disciplinary Charge Nationwide Stakes
The Texas State Board of Public Accountancy recognizes CPA license reciprocity with other participating states. You may have earned your first CPA license in another state and gained your Texas CPA license by endorsement, saving you substantial time, trouble, testing, and expense. But if you suffer CPA license discipline in Texas, the same reciprocity that worked in your favor can work against you. You will likely lose the right and privilege to gain reciprocal CPA endorsement in other states. You thus may lose not only your Texas accounting practice but also your ability to license, maintain a license, and practice accounting in other states. The stakes of your Texas CPA license disciplinary proceeding are nationwide stakes. Defend and defeat your Texas charges with our help rather than face nationwide consequences later.
Texas CPA Licensure
The Texas State Board of Public Accountancy has statutory authority and responsibility under the state's Public Accountancy Act to license and regulate accountancy practice. When facing disciplinary charges, you must deal with the State Board of Public Accountancy, whether you like it or not. Texas Statutes Section 901.151 authorizes the State Board to promulgate rules for CPA practice in the state, which the State Board has done in Part 22 of the Texas Administrative Code. Rule 515.1 of the Texas Administrative Code requires CPAs to obtain and renew a license to practice accountancy in the state. Rule 518.2 authorizes the State Board to obtain and enforce a cease and desist order against any person practicing accountancy in the state without a valid license. Texas Statutes Section 901.601 grants the State Board the statutory authority to conduct a hearing against anyone practicing without a valid license and to enforce the resulting cease and desist order with $25,000 administrative penalties. You must retain your valid CPA certification and license if you intend to continue your Texas CPA practice.
Texas CPA Qualifications
The Texas State Board of Accountancy also has the statutory authority to set the terms and conditions for your CPA certification and licensure. Texas Statutes Sections 901.251 et seq. state those terms and conditions, as further detailed by corresponding administrative rules. You must meet the State Board's eligibility standards, education requirements, work experience requirements, and CPA exam requirements to obtain and retain your Texas CPA license. You know the time, investment, and effort qualifying for the CPA exam, studying for the exam, and passing the exam took. You also know the cost and effort you invested to satisfy the other CPA certification and license requirements. Don't waste that effort by ignoring or minimizing Texas State Board of Accountancy disciplinary charges. Instead, retain our Professional License Defense Team to help you defend those charges.
Texas CPA Disciplinary Authority
The Texas State Board of Accountancy has the statutory and regulatory authority not only to license CPAs for accountancy practice in the state but also to discipline CPA licenses. Texas Administrative Code Rule 501.53 applies the rules of professional conduct to CPAs. Rules 519.20 to 519.29 authorize the State Board's disciplinary officials to accept or bring complaints for rules violations, investigate those complaints, hold disciplinary hearings, and take other enforcement action. Texas Statutes Section 901.501 and the corresponding rules expressly authorize the State Board to suspend, revoke, or otherwise sanction your Texas CPA license for misconduct after the required due process hearing. Let us help you defend any such disciplinary charges. Your CPA license is on the line.
Texas CPA Disciplinary Decisions
The Texas State Board of Public Accountancy has the personnel, other resources, and commitment to regularly exercise its disciplinary authority against CPAs who violate its professional conduct rules. You will also not be able to conceal your discipline from your employer, clients, other licensing boards, professional colleagues, family members, and friends. The State Board publishes its disciplinary decisions online in periodic reports. Those reports include the names, license number, and discipline imposed for each CPA suffering disciplinary sanctions before the State Board's disciplinary committee. Discipline is not confidential but public. Preserve your CPA license, employment, income, and reputation. Retain our skilled and experienced help.
Texas CPA Disciplinary Sanctions
As mentioned briefly above, the Texas State Board of Public Accountancy has the authority under Texas Statutes Section 901.501 to suspend or revoke your Texas CPA license for violating the rules of professional conduct. The same statute authorizes other sanctions, including the refusal to renew your license, placing your license on probation subject to the State Board's terms and conditions, making a public or private reprimand, limiting the scope of your practice to certain clients, tasks, or supervision, requiring you to complete additional training or education, requiring you to pay costs or provide restitution, and other actions within the State Board's discretion. Don't doubt the State Board's authority and reach when it comes to disciplinary sanctions. Get our help to defend against disciplinary charges.
Texas CPA License Reinstatement
The Texas State Board of Public Accountancy has the authority under Texas Statutes Section 901.507 to reinstate your CPA license after its suspension or revocation. All hope is not lost if you have already suffered license discipline preventing your current CPA practice in Texas. The statute requires that you make a written application for reinstatement. We can help you prepare a qualifying application. The statute also requires that the State Board conduct a hearing on your application for reinstatement. We can help you appear at the hearing to advocate for reinstatement. Keep in mind that reinstatement is at the State Board's discretion, not automatic. Let us help you make a compelling case.
Grounds for Texas CPA Discipline
The Texas State Board of Public Accountancy cannot discipline on just any grounds it chooses. It must instead plead and prove one or more of the statutory grounds for discipline. Texas Statute Section 901.502 states the grounds for disciplinary sanctions. Consider the following grounds and how our attorneys may help you defend those disciplinary charges.
Credentials Fraud as Grounds for Texas CPA Discipline
Texas Statute Section 901.502 authorizes the State Board to discipline a CPA for “fraud or deceit” in obtaining your CPA license. Credentials fraud may include CPA exam cheating, misrepresenting your CPA education or work experience, or concealing your criminal background or discipline in other states on a license renewal application. Our attorneys may be able to show that you did not commit any disqualifying wrongs, that your applications were accurate, or that any inaccuracies were unintentional and immaterial, among other defenses.
Inappropriate Practice as Grounds for Texas CPA Discipline
Texas Statute Section 901.502 also authorizes the State Board to discipline a CPA for “fraud, dishonesty, or gross negligence” in providing CPA services to a client. Examples of inappropriate practice may include deliberately or recklessly preparing false tax returns or financial statements, whether to benefit a client or for the benefit of others. Our attorneys may be able to show that your tax returns and financial statements were accurate, that you prepared returns and statements based on information you reasonably believed to be accurate, or that others were responsible for the preparation of the disputed returns and statements.
Unprofessional Conduct as Grounds for Texas CPA Discipline
Texas Statute Section 901.502 also authorizes the State Board to discipline a CPA for violating the rules of professional conduct. Texas Administrative Code Rules 501.60 to 501.63 set forth the rules of professional conduct a CPA must meet, including Auditing Standards, Accounting Principles, Other Professional Standards, and Reporting Standards. Determining whether you violated the rules of professional conduct may depend on the testimony of retained and consulting experts. Our attorneys may be able to show that you did not violate the rules of professional conduct, others were responsible for the disputed conduct, you were reasonably following the direction of supervising accountants, or any violations were de minimis and caused no harm, among other defenses.
Practice Violations as Grounds for Texas CPA Discipline
Texas Statute Section 901.502 also authorizes the State Board to discipline a CPA for violating Subchapter J rules on the practice of public accountancy. Those rules, set forth in Texas Statutes Sections 901.451 to 901.462, prohibit using misleading titles and abbreviations, using misleading names, violating client confidentiality, and practicing with an impermissible conflict of interest. Our attorneys may be able to show that you did not commit the alleged violation, that others were responsible for the disputed conduct, that you promptly corrected or reported any violation once you became aware of its existence, or that no client or other person or entity suffered any harm from the nominal or technical violation.
Criminal Conviction as Grounds for Texas CPA Discipline
Texas Statute Section 901.502 also authorizes the State Board to discipline a CPA for a final conviction of a felony or of a misdemeanor crime involving fraud or dishonesty. Felony convictions may include crimes of violence like assault, robbery, or domestic violence under certain circumstances or property crimes such as arson, theft, or burglary, depending on the value of the property and other factors. Crimes of dishonesty may include criminal fraud or criminal conversion. Our attorneys may be able to show that you did not commit the alleged crime, a court reversed the conviction, an executive authority pardoned the conviction, or the alleged crime was not a disqualifying crime within the statute's list.
Texas CPA Disciplinary Procedures
Fortunately, if you face disciplinary charges against your Texas CPA license, you will have due process protections, as the Constitution requires to protect your liberty and property interest in your accounting practice. Texas Statutes Sections 901.501 to 901.511 guarantee those protective procedures. Those procedures include written notice of the charges, your right to a hearing to dispute the charges, and your right to retain us to represent you at the hearing, cross-examining witnesses while presenting your own defense witnesses and exhibits. Related law provides for your right to appeal adverse findings to a higher body and for limited court review in appropriate cases. You must, though, invoke these procedures. The State Board of Public Accountancy will not afford you these protections if you ignore the matter. Let us ensure that you have every opportunity to challenge disciplinary charges with your own exonerating evidence and to mitigate any potential sanction.
Defense Attorney Services for Texas CPAs
The Texas State Board of Public Accountancy administrative procedures for resolving disciplinary charges can be obscure and complex, not only to a CPA with no legal training but even to criminal defense lawyers, civil litigation attorneys, and other lawyers in general practices who lack experience in administrative disciplinary matters. The rules, laws, customs, and conventions differ for those administrative forums. Our attorneys have the skill and experience in professional license defense to put those protective procedures to your best advantage. We can help you obtain a detailed specification of the charges, answer the charges with your explanation and legal defenses, acquire and present your exonerating and mitigating evidence, challenge incriminating evidence, including cross-examining adverse witnesses, conduct hearings and informal resolution conferences, and negotiate for early voluntary dismissal of the charges. If you have already lost your hearing, we can appeal and help you consider court action for review and reversal.
Premier Texas CPA Defense Available
The Lento Law Firm's premier Professional License Defense Team is available across Texas for your CPA certification and license defense. Join the hundreds of professionals nationwide who have trusted the Lento Law Firm for defense of disciplinary charges. Call 888.535.3686 or chat with us now.
