TITLE 22. EXAMINING BOARDS

PART 11. TEXAS BOARD OF NURSING

CHAPTER 216. CONTINUING COMPETENCY

Introduction. The Texas Board of Nursing (Board) adopts amendments to 22 Texas Administrative Code §§216.1, 216.5, 216.7, 216.8, 216.9, and 216.11, without changes to the proposed text published in the March 20, 2026, issue of the Texas Register (51 TexReg 1789), as corrected by the Texas Register's Correction of Error (51 TexReg 4612). The rule will not be republished.

Reasoned Justification. The Texas Board of Nursing (Board) adopts amendments to Board Rules §§216.1, 216.5, 216.7 - 216.9 and 216.11 to implement the requirements of Senate Bill 912, which added Texas Occupations Code §§112.101-112.106. This bill requires the Board to establish a continuing education tracking system to verify that licensees have complied with continuing competency requirements prior to renewal of a license. The amendments to 22 Texas Administrative Code Chapter 216, relating to Continuing Competency, implement Senate Bill 912 by establishing and integrating a continuing education tracking system for verifying licensee compliance.

Section by Section Overview.

Section 216.1 contains definitions for Chapter 216. The Board revises the definition of "Audit" to clarify that audits may involve a general review of licensees and monitoring of the continuing education tracking system vendor, rather than being limited to a random sampling conducted during a biennial licensing period. The amendments also add a new definition for "Continuing education tracking system," defined as an electronic system established by the Board in accordance with Texas Occupations Code §§112.104 and 112.105. Existing definitions in the section are renumbered as necessary to accommodate the addition of the new term.

Section 216.5 establishes additional methods by which a licensee may demonstrate compliance with continuing competency requirements, other than by submitting evidence of completed continuing nursing education (CNE) hours or an approved national nursing certification. The amendments to §216.5 transition documentation requirements for these alternative methods from the current reactive, audit-based submission process to a proactive requirement that licensees upload sufficient documentation and information to the continuing education tracking system. Under the amendments, licensees are required to upload documentation verifying completion of qualifying academic courses, development or presentation of approved programs, and publication of eligible manuscripts, rather than submitting documentation only upon audit.

Section 216.7 establishes the responsibilities of individual licensees with respect to recordkeeping and verification of continuing competency activities. The amendments to §216.7 clarify these responsibilities by maintaining the requirement that licensees retain records of general continuing nursing education activities for a minimum of three consecutive licensing periods, while proposing removal of language specifying forms of documentation to be submitted upon audit. The amendments also add a provision requiring licensees to upload all documentation and information necessary to verify completion of continuing competency requirements to the continuing education tracking system prior to license renewal or reactivation.

Section 216.8 establishes the process for renewal, reactivation, and other forms of relicensure. The amendments to §216.8 incorporate use of the continuing education tracking system into the relicensure framework by proposing that licensees attest, upon renewal, that they have complied with the requirement to upload verification documentation to the tracking system. The amendments further require that licensees seeking renewal of a delinquent license or reactivation of an inactive license upload sufficient documentation to the tracking system to verify completion of required continuing education or maintenance of approved national nursing certification. Additional conforming amendments align the renewal, delinquency, and reactivation processes with the verification framework.

Section 216.9 establishes the Board's audit process for verifying compliance with continuing competency requirements. The amendments to §216.9 align the audit process with the continuing education tracking system by proposing that the Board review documentation and information previously uploaded to the system and request additional materials as necessary to verify compliance. The amendments also remove obsolete provisions describing prior random sampling procedures and specific submission formats in order to comport with the proposed continuing education tracking system procedures.

Section 216.11 establishes the consequences of noncompliance with continuing competency requirements. The amendments to §216.11 clarify that failure to demonstrate compliance upon audit, falsely attesting to completion of continuing competency requirements, or falsification of records would constitute unprofessional conduct and grounds for disciplinary action, in addition to denial of license renewal.

Public Comment. The Board received no comments on the adoption of these amendments.

Statutory Authority. These amendments are adopted under the authority of Texas Occupations Code §§301.151, 301.303, 112.104 & 112.106.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on July 13, 2026.

TRD-202602878

James W. Johnston

General Counsel

Texas Board of Nursing

Effective date: September 1, 2026

Proposal publication date: March 20, 2026

For further information, please call: (512) 305-6879

PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 501. RULES OF PROFESSIONAL CONDUCT

SUBCHAPTER D. RESPONSIBILITIES TO THE PUBLIC

The Texas State Board of Public Accountancy adopts an amendment to §501.81 concerning Firm Licensing, with changes to the proposed text as published in May 29, 2026 issue of the Texas Register (51 TexReg 3671) and will be republished.

CPAs providing accounting services in a non-licensed firm may use their CPA designation so long as they provide the disclaimer that the firm they are practicing in is not a CPA firm. The proposed revision reduces the location of the disclaimer and the font size of the disclaimer.

Four comments were received regarding adoption of the amendment.

Comments received: The TXCPA asks that the Board consider:

Placing the responsibility on the non-CPA firm, as opposed to the individual licensee, to disclose that a licensed CPA is practicing through a non-licensed firm in a non-licensed firm's advertising.

Providing the public with greater direction on what constitutes the practice of public accountancy through the Board's Frequently Asked Questions section of the Board's website.

Removing 501.81 subsection (f) since the proposed revision in 501.81(c) places the responsibility of the disclosure statement on the non-CPA firm as opposed to the licensee.

Comments Received:

The AICPA has made a similar comment as the TXCPA. Their comment states they strongly support licensee's being able to use their CPA title regardless of their employer.

Comment Received:

Jennifer Johnson, CPA, Dallas, Texas provided a comment in support of the proposed rule revision. She stated that she is in favor of the proposed revision as a practical change to remove the overly burdensome formatting in the current rule.

Comment Received:

Tonya M. Payne, CPA, Pipe Creek, Texas, stated that she believes the current rule is clear and is preferable to the proposed language and would open the door to unlicensed CPA firms and non-CPA firms being able to advertise as if they were a CPA firm if they have a CPA on staff. She is concerned that Private Equity is driving the rule change.

Response:

In response to the comments the Board is proposing to revise the proposed rule to place the responsibility on the non-registered entity to assure the public is made aware that the non-registered entity is not a CPA firm.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act. No other article, statute or code is affected by the adoption.

§501.81. Firm Licensing.

(a) A firm, may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. A firm license is not valid for any date or for any period prior to the date it is issued by the board and it automatically expires and is no longer valid after the end of the period for which it is issued. A firm license does not expire when the application for license renewal is received by the board prior to its expiration date. An expiration date for a firm license may be extended by the board, in its sole discretion, upon a demonstration of extenuating circumstances that prevented the firm from timely applying for or renewing a firm license.

(b) A firm is required to hold a license issued by the board if the firm establishes or maintains an office in this state.

(c) When a CPA providing professional accounting services, as defined in §501.52(22) of the board's rules, exclusive of the attest service, holds out to the public in a non-registered entity, the non-registered entity must display the following disclaimer language: This firm is not a CPA firm and its services are not regulated by the Texas State Board of Public Accountancy.

(d) The requirement of subsection (c) of this section does not apply to a licensee performing services:

(1) as a licensed attorney at law of this state while in the practice of law or as an employee of a licensed attorney when acting within the scope of the attorney's practice of law;

(2) as an employee, officer, or director of a federally-insured depository institution, when lawfully acting within the scope of the legally permitted activities of the institution's trust department; or

(3) pursuant to a practice privilege.

(e) On the determination by the board that a person has practiced without a license or through an unlicensed firm in violation of subsection (c) of this section, the person's certificate shall be subject to revocation and may not be reinstated for at least 12 months from the date of the revocation.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on July 9, 2026.

TRD-202602805

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: July 29, 2026

Proposal publication date: May 29, 2026

For further information, please call: (512) 305-7848

CHAPTER 515. LICENSES

The Texas State Board of Public Accountancy adopts an amendment to §515.8 concerning Retired or Disability Status, without changes to the proposed text as published in May 29, 2026 issue of the Texas Register (51 TexReg 3672) and will not be republished.

The proposed revised language clarifies that a faculty member of an educational institution providing accounting services to the public is associated with accounting services and therefore does not qualify for the CPA retired status.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on July 9, 2026.

TRD-202602806

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: July 29, 2026

Proposal publication date: May 29, 2026

For further information, please call: (512) 305-7848

CHAPTER 518. UNAUTHORIZED PRACTICE OF PUBLIC ACCOUNTANCY

The Texas State Board of Public Accountancy adopts an amendment to §518.5 concerning Unlicensed Entities, without changes to the proposed text as published in May 29, 2026 issue of the Texas Register (51 TexReg 3674) and will not be republished.

Eliminates the font size and locations of the disclaimer advising the public that the licensed CPA is providing accounting services in a non-licensed firm.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on July 9, 2026.

TRD-202602807

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: July 29, 2026

Proposal publication date: May 29, 2026

For further information, please call: (512) 305-7848

CHAPTER 523. CONTINUING PROFESSIONAL EDUCATION

SUBCHAPTER B. CONTINUING PROFESSIONAL EDUCATION RULES FOR INDIVIDUALS

The Texas State Board of Public Accountancy adopts an amendment to §523.113 concerning Exemptions from CPE, without changes to the proposed text as published in May 29, 2026 issue of the Texas Register (51 TexReg 3675) and will not be republished.

Section 901.003(c)(2) of the Public accountancy Act provides that faculty members of an educational institution, are not in the practice of public accountancy when they are performing duties as a faculty member. They may refer to themselves as a CPA if they are in fact a CPA of another state without the need for an individual license or firm license and are not required to obtain Continuing Professional Education.

No comments were received regarding adoption of the amendment.

The amendment is adopted under the Public Accountancy Act (Act), Texas Occupations Code, §901.151 and §901.655 which provides the agency with the authority to amend, adopt and repeal rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by the adoption.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on July 9, 2026.

TRD-202602808

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Effective date: July 29, 2026

Proposal publication date: May 29, 2026

For further information, please call: (512) 305-7848