Texas Occupations Code 901.503 – Board Action Involving Applicant
(a) On a determination that a ground for discipline exists under Subsection (b), after notice and hearing as provided by § 901.509, the board may:
(1) deny an individual’s application to take the uniform CPA examination;
(2) prohibit an individual from taking the uniform CPA examination for a period not to exceed five years; or
(3) void an individual’s uniform CPA examination grades.
(b) The board may discipline an individual under Subsection (a) for:
(1) fraud or deceit on an application for the uniform CPA examination;
(2) cheating on the uniform CPA examination;
(3) a final conviction of or the imposition of deferred adjudication for an offense under the laws of any state or the United States that:
(A) is a felony; or
(B) includes fraud or dishonesty as an element of the offense; or
(4) conduct indicating lack of fitness to serve the public as a professional accountant.
Terms Used In Texas Occupations Code 901.503
- Conviction: A judgement of guilt against a criminal defendant.
- Fraud: Intentional deception resulting in injury to another.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) The board shall provide for the refund of the examination fee paid by a person whose application for examination is denied under this section.