SECTION 502.2. Texas State Board of Public Accountancy Policy Statement of the Peer Assistance Oversight Committee

(a) The board has established the peer assistance oversight committee to oversee the activities of the TXCPA's peer assistance program as mandated under the Texas Health and Safety Code, Chapter 467.

(b) The peer assistance oversight committee operates under the premise that impairments caused by chemical dependency on drugs or alcohol and mental health issues are treatable.

(c) The peer assistance oversight committee's responsibilities include, but are not limited to:

(1) protecting the public from CPAs whose ethical, behavioral, and technical violations due to chemical dependency on drugs or alcohol and/or mental health issues have harmed, or have the potential to harm, the public;

(2) encouraging CPAs, CPA applicants, and accounting students to seek assistance for impairment due to chemical dependency on drugs or alcohol and/or mental health issues;

(3) cooperating with the TXCPA's peer assistance program in promoting confidential assistance to CPAs, CPA applicants, and accounting students who suffer from chemical dependency on drugs or alcohol and/or mental health issues; and

(4) disseminating information about the peer assistance program to CPAs, CPA applicants, and accounting students.

Source Note: The provisions of this §502.2 adopted to be effective October 15, 2008, 33 TexReg 8513; amended to be effective April 10, 2013, 38 TexReg 2222; amended to be effective February 8, 2023, 48 TexReg 516