TITLE 22. EXAMINING BOARDS

PART 3. TEXAS BOARD OF CHIROPRACTIC EXAMINERS

CHAPTER 72. BOARD FEES, LICENSE APPLICATIONS, AND RENEWALS

The Texas Board of Chiropractic Examiners (Board) proposes an amendment to 22 TAC §72.1 (Fees). This rulemaking action will correct a numbering error in the current rule. As it currently reads, 22 TAC §72.1 jumps from 22 TAC §72.1(14) to §72.1(16), excluding the number 15. In turn, this error causes all subsequent numbers to be incorrect. This amendment corrects that numbering error so that all provisions in this section are numbered correctly.

FISCAL NOTE: The Board's Executive Director, Dr. Boyd Bush, Ed.D., has determined that for the first five-year period the proposed amendments are in effect there will be no fiscal implications for state or local government. There will be no adverse effect on small businesses or rural communities, micro-businesses, or local or state employment. There will be no additional economic costs to persons required to comply with the amendments as proposed. An Economic Impact Statement and Regulatory Flexibility Analysis is not required because the proposed amendments will not have an adverse economic effect on small businesses or rural communities as defined in Texas Government Code §2006.001(1-a) and (2).

PUBLIC BENEFIT -COST NOTE: Dr. Bush has determined that for each year of the first five years the proposed amendments will be in effect the public benefit is to remove numerical errors in the current rule and have an accurate publication of the rule.

LOCAL EMPLOYMENT IMPACT STATEMENT: Dr. Bush has determined that the proposed rule does not affect local economies and employment.

SMALL AND MICRO-BUSINESS, RURAL COMMUNITY IMPACT STATEMENT: Dr. Bush has determined that no economic impact statement and regulatory flexibility analysis for small businesses, micro-businesses, and rural communities is necessary for this proposed rule.

The Board provides this Government Growth Impact Statement, pursuant to Texas Government Code §2001.0221, for the proposed amendments of 22 TAC §72.1. For each year of the first five years the proposed amendments are in effect, Dr. Bush has determined:

(1) The proposed amendments do not create or eliminate a government program.

(2) Implementation of the proposed amendments does not require the creation of new employee positions or the elimination of existing employee positions.

(3) Implementation of the proposed amendments does not require an increase or decrease in future legislative appropriations to the Board.

(4) The proposed amendments do not require a decrease or increase in fees paid to the Board.

(5) The proposed amendments do not create a new regulation.

(6) The proposal amends an existing Board rule for an administrative process.

(7) The proposed amendments do not decrease the number of individuals subject to the rule's applicability.

(8) The proposed amendments do not positively or adversely affect the state economy.

This proposed rulemaking will not impact private real property as defined by Texas Government Code §2007.003, so a takings impact assessment under Government Code §2001.043 is not required. Additionally, Government Code §2001.0045 (Requirement for Rule Increasing Costs to Regulated Persons) does not apply to this rulemaking as it will not increase costs to regulated persons.

Comments on the proposed amendments or a request for a public hearing may be submitted to Rudy Calderon, General Counsel, Texas Board of Chiropractic Examiners, 1801 North Congress Avenue, Suite 10.500, Austin, Texas 78701-1319, via email: rules@tbce.state.tx.us; or fax: (512) 305-6705, no later than 30 days from the date that these proposed amendments is published in the Texas Register. Please include the rule name and number in the subject line of any comments submitted by email.

The amendments are proposed under Texas Occupations Code §201.152 (which authorizes the Board to adopt rules necessary to perform the Board's duties and to regulate the practice of chiropractic).

No other statutes or rules are affected by these proposed amendments.

§72.1. Fees.

(a) Current Board fees:

(1) License application -- $200 (includes online jurisprudence education course)

(2) Initially issued license -- $10 - $120 (prorated)

(3) Biennial license renewal -- $300

(4) Late license renewal:

(A) Less than 90 days -- $450

(B) 90 days up to 1 year -- $600

(C) 1 year to 3 years -- calculated (only for good cause)

(5) Reinstatement -- $145

(6) Inactive status request -- $0

(7) Renewal from inactive -- $300

(8) Duplicate wall certificate -- $25

(9) Duplicate pocket certificate -- $10

(10) College faculty license -- $75

(11) College faculty license renewal -- $75

(12) Online jurisprudence exam -- $150

(13) Repeat jurisprudence exam -- $250 ($100 to the Board, $150 to vendor)

(14) Jurisprudence education course -- $55

(15) [(16)] Letter of good standing -- $25

(16) [(17)] Criminal history eligibility letter -- $150

(17) [(18)] Continuing education course approval -- $100

(18) [(19)] Returned check -- $25

(b) Fees for a returned check may only be paid by cashier's check, certified check, money order, or online.

(c) All other fees may be paid by cashier's check, certified check, money order, personal or company check, or online.

(d) All payments shall be made out to the Texas Board of Chiropractic Examiners.

(e) No checks from foreign financial institutions will be accepted.

(f) Any fees paid will first be applied to any outstanding fees, previously assessed costs, or penalties owed to the Board.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 8, 2026.

TRD-202602792

Rudy Calderon

General Counsel

Texas Board of Chiropractic Examiners

Earliest possible date of adoption: August 23, 2026

For further information, please call: (512) 305-6706

The Texas Board of Chiropractic Examiners (Board) proposes an amendment to 22 TAC §72.3 (Qualifications). This rulemaking action will correct the names of two education accreditation organizations in the current rule. The rule currently identifies the Councils on Chiropractic International and Council on Chiropractic Education International. These names are incorrect. They should ready Council on Chiropractic Education and Councils on Chiropractic Education International.

FISCAL NOTE: The Board's Executive Director, Dr. Boyd Bush, Ed.D., has determined that for the first five-year period the proposed amendments are in effect there will be no fiscal implications for state or local government. There will be no adverse effect on small businesses or rural communities, micro-businesses, or local or state employment. There will be no additional economic costs to persons required to comply with the amendments as proposed. An Economic Impact Statement and Regulatory Flexibility Analysis is not required because the proposed amendments will not have an adverse economic effect on small businesses or rural communities as defined in Texas Government Code §2006.001(1-a) and (2).

PUBLIC BENEFIT -COST NOTE: Dr. Bush has determined that, for each year of the first five years the amended rule will be in effect, the public benefit is to update the accrediting entities for chiropractic schools recognized by the Board.

LOCAL EMPLOYMENT IMPACT STATEMENT: Dr. Bush has determined that the proposed rule does not affect local economies and employment.

SMALL AND MICRO-BUSINESS, RURAL COMMUNITY IMPACT STATEMENT: Dr. Bush has determined that no economic impact statement and regulatory flexibility analysis for small businesses, micro-businesses, and rural communities is necessary for this proposed rule.

The Board provides this Government Growth Impact Statement, pursuant to Texas Government Code §2001.0221, for the proposed amended 22 TAC §72.3. For each year of the first five years the proposed amended rule is in effect, Dr. Bush has determined:

(1) The amended rule does not create or eliminate a government program.

(2) Implementation of the proposed amended rule does not require the creation of new employee positions or the elimination of existing employee positions.

(3) Implementation of the proposed amended rule does not require an increase or decrease in future legislative appropriations to the Board.

(4) The proposed amended rule does not require a decrease or increase in fees paid to the Board.

(5) The proposed amended rule does not create a new regulation.

(6) The proposed amended rule does not repeal existing Board rules for an administrative process.

(7) The proposed amended rule does not decrease the number of individuals subject to the rule's applicability.

(8) The proposed amended rule does not positively or adversely affect the state economy.

This proposed rulemaking will not impact private real property as defined by Texas Government Code §2007.003, so a takings impact assessment under Government Code §2001.043 is not required. Additionally, Government Code §2001.0045 (Requirement for Rule Increasing Costs to Regulated Persons) does not apply to this rulemaking as it will not increase costs to regulated persons.

Comments on the proposed amendments or a request for a public hearing may be submitted to Rudy Calderon, General Counsel, Texas Board of Chiropractic Examiners, 1801 North Congress Avenue, Suite 10.500, Austin, Texas 78701-1319, via email: rules@tbce.state.tx.us; or fax: (512) 305-6705, no later than 30 days from the date that these proposed amendments is published in the Texas Register. Please include the rule name and number in the subject line of any comments submitted by email.

The amended rule is proposed under Texas Occupations Code §201.152, which authorizes the Board to adopt rules necessary to perform the Board's duties and to regulate the practice of chiropractic.

No other statutes or rules are affected by this proposed amended rule.

§72.3. Qualifications.

(a) An individual applying for a chiropractic license shall comply with all application and license requirements in Texas Occupations Code Chapter 201.

(b) An individual, who was admitted to study chiropractic with academic credit from a United States institution, shall submit proof of earning at least 90 credit hours from a nationally accredited institution whose hours are transferrable to the University of Texas at Austin, not including courses included in a doctor of chiropractic degree program.

(c) An individual applying for a license must present proof of graduation from a chiropractic college accredited by an educational accrediting body that is a member of the Council [Councils] on Chiropractic Education [International] (CCE) or the Councils [Council] on Chiropractic Education International (CCEI).

(d) A chiropractic college shall inform each student when admitted the possible limitations of practice location and licensing.

(e) A chiropractic college shall document in each student's file how the student was judged qualified for admission.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 8, 2026.

TRD-202602793

Rudy Calderon

General Counsel

Texas Board of Chiropractic Examiners

Earliest possible date of adoption: August 23, 2026

For further information, please call: (512) 305-6706

CHAPTER 75. BUSINESS PRACTICES

The Texas Board of Chiropractic Examiners (Board) proposes amendments to 22 TAC §75.5 (Prepaid Treatment Plans). This rulemaking action will expand the scope of the current rule to incorporate prepaid care packages, wellness plans, payment plans, membership models, and concierge care models. The amended rule also prescribes the manner in which such financial arrangements and prepaid treatment plans must be documented and communicated to the patient, as well as the ability for the patient to cancel the financial arrangement at any time without penalty.

FISCAL NOTE ON STATE AND LOCAL GOVERNMENTS: The Board's Executive Director, Dr. Boyd Bush, Ed.D., has determined that for the first five-year period the proposed amendments are in effect, there will be no fiscal impact to state or local governments as a result of enforcing or administering these amendments as proposed under Texas Government Code §2001.024(a)(4) because the amendments do not impose a cost on state or local governments.

LOCAL EMPLOYMENT IMPACT: Dr. Bush has determined that the proposed rule does not affect local economies and employment. Therefore, a local employment impact statement is not required under Texas Government Code §2001.022 and §2001.024(a)(6).

PUBLIC BENEFIT-COST NOTE: Dr. Bush has determined that, for each year of the first five years the amended rule will be in effect, the public benefit is to provide clarity as to what financial arrangements and prepaid treatment plans are available to consumers and to provide consumers the ability to cancel such arrangements at any time with no penalty.

SMALL AND MICRO-BUSINESS, RURAL COMMUNITY IMPACT STATEMENT: Dr. Bush has determined there would be no costs or adverse economic effects on small businesses, micro-businesses, or rural communities. Therefore, no economic impact statement or regulatory flexibility analysis is required under Texas Government Code §2006.002.

TAKINGS IMPACT: Dr. Bush has determined that no private real property interests are affected by these proposed amendments and that these amendments do not restrict, limit, or impose a burden on an owner's rights to his or her private real property that would otherwise exist in the absence of government action. As a result, these amendments do not constitute a taking under Texas Government Code §2007.043.

GOVERNMENT GROWTH IMPACT STATEMENT: Dr. Bush has determined under Texas Government Code §2001.0221 that during the first five years the rules would be in effect:

(1) The amended rule does not create or eliminate a government program.

(2) Implementation of the proposed amended rule does not require the creation of new employee positions or the elimination of existing employee positions.

(3) Implementation of the proposed amended rule does not require an increase or decrease in future legislative appropriations to the Board.

(4) The proposed amended rule does not require a decrease or increase in fees paid to the Board.

(5) The proposed amended rule does not create a new regulation.

(6) The proposed amended rule does not repeal existing Board rules for an administrative process.

(7) The proposed amended rule does not decrease the number of individuals subject to the rule's applicability.

(8) The proposed amended rule does not positively or adversely affect the state economy.

COSTS TO REGULATED PERSONS: Dr. Bush has determined that the rules are not subject to Texas Government Code §2001.0045 as the rules do not impose a cost on regulated persons. In addition, the rules do not impose a cost on another state agency, a special district, or a local government.

ENVIRONMENTAL IMPACT STATEMENT: Dr. Bush has determined that the proposed amendments do not require an environmental impact analysis because the amendments are not major environmental rules under Texas Government Code §2001.0225.

PUBLIC COMMENT: Comments on the proposed amendments or a request for a public hearing may be submitted to Rudy Calderon, General Counsel, Texas Board of Chiropractic Examiners, 1801 North Congress Avenue, Suite 10.500, Austin, Texas 78701-1319, via email: rules@tbce.state.tx.us; or fax: (512) 305-6705, no later than 30 days from the date that these proposed amendments is published in the Texas Register. Please include the rule name and number in the subject line of any comments submitted by email.

STATUTORY AUTHORITY: The amended rule is proposed under Texas Occupations Code §201.152, which authorizes the Board to adopt rules necessary to perform the Board's duties and to regulate the practice of chiropractic.

CROSS REFERENCE TO STATUTE: No other statutes or rules are affected by this proposed amended rule.

§75.5. Financial Arrangements and Prepayment for Services [Prepaid Treatment Plans].

(a) [A licensee may accept prepayment for services planned but not yet delivered, but must provide the following:]

[(6)] A licensee or other person may offer patients financial arrangements for chiropractic services, including but not limited to prepaid care packages, wellness plans, payment plans, membership models, or concierge care models, so long as the arrangement complies with all applicable laws and the provisions of this section [If nutritional products or other hard goods including braces, supports, or patient aids are to be used during the proposed treatment plan, the patient documents must state whether these items are included in the gross treatment costs or if they constitute a separate and distinct service or fee].

(b) All financial arrangements must be voluntary, clearly disclosed, and ethically administered. A licensee or other person may not engage in any deceptive, misleading, or coercive practices related to such arrangements [This rule does not create any exemptions from any requirements applicable under the Texas Insurance Code].

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

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

TRD-202602821

Rudy Calderon

General Counsel

Texas Board of Chiropractic Examiners

Earliest possible date of adoption: August 23, 2026

For further information, please call: (512) 305-6706

PART 22. TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY

CHAPTER 511. ELIGIBILITY

SUBCHAPTER C. EDUCATIONAL REQUIREMENTS

The Texas State Board of Public Accountancy (Board) proposes an amendment to §511.57 concerning Courses in an Accounting Concentration to Take the UCPAE.

Background, Justification and Summary

A typographical error misnamed the reference as a subparagraph when it should have been identified as a paragraph.

Fiscal Note

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed amendment is in effect, there will be no additional estimated cost to the state, no estimated reduction in costs to the state and to local governments, and no estimated loss or increase in revenue to the state, as a result of enforcing or administering the amendment.

Public Benefit

The adoption of the proposed rule amendment will assist the public understanding and locating the material referenced in the rule.

Probable Economic Cost and Local Employment Impact

Mr. Treacy, Executive Director, has determined that there will be no probable economic cost to persons required to comply with the amendment and a Local Employment Impact Statement is not required because the proposed amendment will not affect a local economy.

Small Business, Rural Community and Micro-Business Impact Analysis

William Treacy, Executive Director, has determined that the proposed amendment will not have an adverse economic effect on small businesses, rural communities or micro-businesses because the amendment does not impose any duties or obligations upon small businesses, rural communities or micro-businesses; therefore, an Economic Impact Statement and a Regulatory Flexibility Analysis are not required.

Government Growth Impact Statement

William Treacy, Executive Director, has determined that for the first five-year period the amendment is in effect, the proposed rule: does not create or eliminate a government program; does not create or eliminate employee positions; does not increase or decrease future legislative appropriations to the Board; does not increase or decrease fees paid to the Board; does not create a new regulation; limits the existing regulation; does not increase or decrease the number of individuals subject to the proposed rule's applicability; and does not positively or adversely affect the state's economy.

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

The requirement related to a rule increasing costs to regulated persons does not apply to the Texas State Board of Public Accountancy because the rule is being proposed by a self-directed semi-independent agency. (§2001.0045(c)(8))

Public Comment

Written comments may be submitted to J. Randel (Jerry) Hill, General Counsel, Texas State Board of Public Accountancy, 505 E. Huntland Dr., Suite 380, Austin, Texas 78752 or faxed to his attention at (512) 305-7854, no later than noon on August 24, 2026.

The Board specifically invites comments from the public on the issues of whether or not the proposed amendment will have an adverse economic effect on small businesses. If the proposed rule is believed to have an adverse effect on small businesses, estimate the number of small businesses believed to be impacted by the rule, describe and estimate the economic impact of the rule on small businesses, offer alternative methods of achieving the purpose of the rule; then explain how the Board may legally and feasibly reduce that adverse effect on small businesses considering the purpose of the statute under which the proposed rule is to be adopted; and finally, describe how the health, safety, environmental, and economic welfare of the state will be impacted by the various proposed methods. See Texas Government Code, §2006.002(c).

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§511.57. Courses in an Accounting Concentration to Take the UCPAE.

(a) To take the UCPAE, a minimum of 12 semester hours of upper level accounting courses, with at least three semester hours from each of paragraphs [subparagraphs] (1) through (4) of this subsection is required. The courses must meet the board's standards: contain sufficient accounting knowledge and application to be useful to candidates taking the UCPAE; include subject-matter content derived from the UCPAE Blueprint; and must be completed at a board recognized institution of higher education and shown on an official transcript from the institution:

(1) financial accounting and reporting for business organizations or intermediate accounting;

(2) financial statement auditing;

(3) taxation; and

(4) accounting information systems or accounting data analytics.

(b) In addition to subsection (a) of this section, effective through July 31, 2026, a minimum of 9 semester hours in any of the following accounting course content areas is required; effective August 1, 2026, a minimum of 12 semester hours in any of the following accounting course content areas is required:

(1) financial accounting and reporting for business organizations or intermediate accounting;

(2) advanced accounting;

(3) accounting theory;

(4) managerial or cost accounting (excluding introductory level courses);

(5) auditing and attestation services;

(6) internal accounting control and risk assessment;

(7) financial statement analysis;

(8) accounting research and analysis;

(9) taxation (including tax research and analysis);

(10) financial accounting and reporting for governmental and/or other nonprofit entities;

(11) accounting information systems, including management information systems ("MIS"), provided the MIS courses are listed or cross-listed as accounting courses, and the institution of higher education accepts these courses as satisfying the accounting course requirements for graduation with a degree in accounting;

(12) accounting data analytics;

(13) fraud examination;

(14) international accounting and financial reporting;

(15) mergers and acquisitions;

(16) financial planning;

(17) at its discretion, the board may accept up to three semester hours of credit of accounting course work with substantial merit in the context of a career in public accounting, provided the course work is predominantly accounting or auditing in nature but not included in paragraphs (1) - (16) of this subsection. For any course submitted under this provision, the Accounting Faculty Head or Chair must affirm to the board in writing the course's merit and content; and

(18) at its discretion, the board may accept up to three semester credit hours of independent study in accounting selected or designed by the student under faculty supervision. The curriculum for the course shall not repeat the curriculum of another accounting course that the student has completed.

(c) The semester hours from a course that has been repeated will be counted only once toward the required semester hours.

(d) The following types of introductory courses do not meet the accounting course definition in subsections (a) and (b) of this section:

(1) elementary accounting;

(2) principles of accounting;

(3) financial and managerial accounting;

(4) introductory accounting courses; and

(5) accounting software courses.

(e) Any CPA review course offered by an institution of higher education or a proprietary organization shall not be used to meet the accounting course requirement.

(f) CPE courses shall not be used to meet the accounting course requirement.

(g) An ethics course required in §511.58(c) of this chapter (relating to Related Business Subjects) shall not be used to meet the accounting course requirement in subsections (a) and (b) of this section.

(h) Accounting courses completed through an extension school of a board recognized educational institution may be accepted by the board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.

(i) The board may review the content of accounting courses and determine if they meet the requirements of this section.

(j) Credits may not be awarded for coursework taken through the following organizations and shown on a transcript from an institution of higher education to meet the requirements of this chapter:

(1) American College Education (ACE);

(2) Prior Learning Assessment (PLA);

(3) Defense Activity for Non-Traditional Education Support (DANTES);

(4) Defense Subject Standardized Test (DSST); and

(5) Straighterline.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

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

TRD-202602809

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: August 23, 2026

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

CHAPTER 523. CONTINUING PROFESSIONAL EDUCATION

SUBCHAPTER D. STANDARDS FOR CONTINUING PROFESSIONAL EDUCATION PROGRAMS AND RULES FOR SPONSORS

The Texas State Board of Public Accountancy (Board) proposes an amendment to §523.147 concerning Sponsor Review Program.

Background, Justification and Summary

To maintain the competence of Texas licensees offering accounting services, the Board's Presiding Officer currently appoints three committee members responsible for monitoring Board approved Sponsors offering continuing education to licensees. The Board staff has been administratively monitoring the Sponsor Review Program. By the staff working directly with the sponsors, concerns are addressed immediately and more efficiently. The Sponsor Review Program Committee is no longer necessary.

Fiscal Note

William Treacy, Executive Director of the Board, has determined that for the first five-year period the proposed amendment is in effect, there will be no additional estimated cost to the state, no estimated reduction in costs to the state and to local governments, and no estimated loss or increase in revenue to the state, as a result of enforcing or administering the amendment.

Public Benefit

The adoption of the proposed rule amendment will be a more efficiently and timely run monitoring program.

Probable Economic Cost and Local Employment Impact

Mr. Treacy, Executive Director, has determined that there will be no probable economic cost to persons required to comply with the amendment and a Local Employment Impact Statement is not required because the proposed amendment will not affect a local economy.

Small Business, Rural Community and Micro-Business Impact Analysis

William Treacy, Executive Director, has determined that the proposed amendment will not have an adverse economic effect on small businesses, rural communities or micro-businesses because the amendment does not impose any duties or obligations upon small businesses, rural communities or micro-businesses; therefore, an Economic Impact Statement and a Regulatory Flexibility Analysis are not required.

Government Growth Impact Statement

William Treacy, Executive Director, has determined that for the first five-year period the amendment is in effect, the proposed rule: does not create or eliminate a government program; does not create or eliminate employee positions; does not increase or decrease future legislative appropriations to the Board; does not increase or decrease fees paid to the Board; does not create a new regulation; limits the existing regulation; does not increase or decrease the number of individuals subject to the proposed rule's applicability; and does not positively or adversely affect the state's economy.

Takings Impact Assessment

No takings impact assessment is necessary because there is no proposed use of private real property as a result of the proposed rule revision.

The requirement related to a rule increasing costs to regulated persons does not apply to the Texas State Board of Public Accountancy because the rule is being proposed by a self-directed semi-independent agency. (§2001.0045(c)(8))

Public Comment

Written comments may be submitted to J. Randel (Jerry) Hill, General Counsel, Texas State Board of Public Accountancy, 505 E. Huntland Dr., Suite 380, Austin, Texas 78752 or faxed to his attention at (512) 305-7854, no later than noon on August 24, 2026.

The Board specifically invites comments from the public on the issues of whether or not the proposed amendment will have an adverse economic effect on small businesses. If the proposed rule is believed to have an adverse effect on small businesses, estimate the number of small businesses believed to be impacted by the rule, describe and estimate the economic impact of the rule on small businesses, offer alternative methods of achieving the purpose of the rule; then explain how the Board may legally and feasibly reduce that adverse effect on small businesses considering the purpose of the statute under which the proposed rule is to be adopted; and finally, describe how the health, safety, environmental, and economic welfare of the state will be impacted by the various proposed methods. See Texas Government Code, §2006.002(c).

Statutory Authority

The amendment is proposed under the Public Accountancy Act ("Act"), Texas Occupations Code §901.151, which authorizes the Board to adopt rules deemed necessary or advisable to effectuate the Act.

No other article, statute or code is affected by this proposed amendment.

§523.147. Sponsor Review Program.

(a) A sponsor review program is established for the purpose of monitoring the compliance by board registered CPE sponsors and the courses they offer with the registration requirements, CPE standards and/or applicable board rules. The program shall emphasize high quality education and compliance with professional standards. In the event a sponsor does not comply with the registration requirements, CPE standards, or applicable board rules, the board shall take appropriate action.

(b) [(c)] The board shall contract with qualified persons selected by the CPE committee to review the courses of sponsors ("reviewers"). The board will compensate reviewers from revenue received from sponsors' registration fees.

(1) If the reviewer is a CPA, the reviewer must be in good standing with the licensing board.

(2) A reviewer must recuse himself from service if the reviewer has an interest in the sponsoring organization under review or if the reviewer believes he cannot be impartial or objective.

(3) A reviewer may not concurrently serve as a member of the board or one of its committees.

(c) [(d)] The reviewers shall:

(1) assess board-registered sponsors of CPE to provide reasonable assurance that quality CPE is being offered in accordance with registration requirement, CPE standards, or applicable board rules;

(2) review the policies and procedures of board registered CPE sponsors as to their conformity with the rules;

(3) when necessary, prescribe actions designed to assure correction of the deficiencies in the program or CPE.[;]

(d) [(e)] The procedures used by the reviewers in monitoring of sponsors of CPE may include, but not be limited to:

(1) random visits of sponsors as deemed appropriate, and review of course materials;

(2) meetings with the sponsor;

(3) reviewing educational materials and record keeping documents;

(4) reviewing the sponsor's educational philosophy;

(5) reviewing, on the basis of a random selection, the course evaluations from licensees to determine whether the materials have received adverse comments;

(6) expanding the review of records if significant deficiencies, problems, or inconsistencies are encountered during the review of the materials; and

(7) determining that courses offered by board-registered CPE sponsors comply with all applicable board rules including §523.102 of this chapter (relating to CPE Purpose and Definitions) and this subchapter and provide that:

(A) educational content meets the course objectives;

(B) course material is up-to-date and relevant; and

(C) adequate documentation procedures are in place;

(8) other procedures as deemed necessary by the board so that the CPE sponsor is in compliance with the registration requirements, CPE standards and applicable board rules.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

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

TRD-202602810

J. Randel (Jerry) Hill

General Counsel

Texas State Board of Public Accountancy

Earliest possible date of adoption: August 23, 2026

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