SECTION 525.2. Renewal of a License for Licensees with Criminal Backgrounds

(a) The following shall apply when renewing a license annually.

(1) Each licensee shall be asked in their license renewal application to affirm, under penalty of perjury, whether or not the licensee has ever been convicted of a felony or misdemeanor of which the board has not previously been informed.

(2) The board may consider an individual to have been convicted of an offense regardless of having received deferred adjudication and having the charges dismissed if the individual has not completed the period of supervision or the individual completed the supervision less than five years before the individual applied for license renewal.

(3) If the licensee has been convicted, as provided in paragraph (2) of this subsection, of an offense listed in Article 42A.054 of the Texas Code of Criminal Procedure, a sexually violent offense as defined by Article 62.001 of the Texas Code of Criminal Procedure, or a criminal offense which directly relates to the duties and responsibilities of the practice of public accountancy, the licensee may be subject to disciplinary action.

(4) In determining whether the felony or misdemeanor conviction directly relates to the duties and responsibilities of the practice of public accountancy, the board shall consider:

(A) the nature and seriousness of the crime;

(B) the relationship of the crime to the purposes for requiring a licensee to engage in the practice of public accountancy;

(C) the extent to which a license to practice public accountancy might offer an opportunity to engage in further criminal activity of the same type as that in which the licensee was previously involved;

(D) the relationship of the crime to the ability, capacity, or fitness required to perform the duties and discharge the responsibilities of a CPA or public accountant; and

(E) any correlation between the elements of the crime and the duties and responsibilities of the practice of public accountancy.

(b) In determining the fitness to perform the duties and discharge the responsibilities of the licensed occupation of a licensee who has been convicted of a crime, the board shall consider, in addition to the factors listed in subsection (a)(4) of this section:

(1) the extent and nature of the licensee's past criminal activity;

(2) the age of the licensee when the crime was committed;

(3) the amount of time that has elapsed since the licensee's last criminal activity;

(4) the conduct and work activity of the licensee before and after the criminal activity;

(5) evidence of the licensee's rehabilitation or rehabilitative effort while incarcerated or after release;

(6) evidence of the licensee's compliance with any conditions of community supervision, parole, or mandatory supervision; and

(7) other evidence of the licensee's fitness, including letters of recommendation from:

(A) prosecutors and law enforcement and correctional officers who prosecuted, arrested, or had custodial responsibility for the licensee;

(B) the sheriff or chief of police in the community where the licensee resides; and

(C) any other person in contact with the convicted licensee.

(c) It is the applicant's responsibility to obtain and provide to the board evidence regarding the factors listed in subsection (b) of this section.

(d) In addition to fulfilling the requirements of subsection (c) of this section, the licensee shall furnish proof in the form required by the board that the licensee has:

(1) maintained a record of steady employment;

(2) supported the licensee's dependents;

(3) maintained a record of good conduct; and

(4) paid all outstanding court costs, supervision fees, fines and restitution ordered in any criminal case in which the licensee has been convicted.

(e) As provided in §901.005(c) and (e)(3) of the Act (relating to Findings; Public Policy; Purpose), the public including the business community relies on the integrity of licensees and certificate holders in providing professional accounting services or professional accounting work. The board considers a conviction or placement on deferred adjudication for a felony or conviction or placement on deferred adjudication for the misdemeanor offenses listed in §519.7 of this title (relating to Criminal Offenses that May Subject a Licensee or Certificate Holder to Discipline or Disqualify a Person from Receiving a License) to be evidence of an individual lacking the integrity necessary to be trusted with confidential client information, client funds and assets which directly relates to the duties and responsibilities of a licensee in the practice of public accountancy. A licensee who is convicted of a felony or repeatedly violates the law may lack the integrity to enjoy the public's trust and the privilege of being a CPA.

(f) The board shall require each licensee on a one-time basis seeking renewal of their license to arrange to provide to the Texas Department of Public Safety a complete and legible set of fingerprints from a vendor approved by the Texas Department of Public Safety for the purpose of obtaining the licensee's criminal history record information unless fingerprints have been previously submitted for licensure on or after September 1, 2014 by the licensee.

Source Note: The provisions of this §525.2 adopted to be effective February 17, 2008, 33 TexReg 1118; amended to be effective April 10, 2013, 38 TexReg 2226; amended to be effective October 11, 2017, 42 TexReg 5440; amended to be effective February 5, 2020, 45 TexReg 762