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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 83(R)

Senate Bill 228

Senate Author:  Williams

Effective:  9-1-13

House Sponsor:  Otto


            Senate Bill 228 amends the Occupations Code and Government Code to authorize an enforcement committee appointed by the Texas State Board of Public Accountancy to hold a closed meeting to investigate and deliberate a disciplinary action under certain provisions of the Public Accountancy Act relating to the enforcement of the act or board rules.  The bill also expands the categories of information not protected under the accountant-client privilege and clarifies that information not protected under the accountant-client privilege and subject to mandatory disclosure under a court order applies to a court order signed by a judge.

Senate Bill 228 repeals provisions relating to prohibiting the board from waiving the collection of any fee or penalty provided under the Public Accountancy Act, entitling a person who fails a paper CPA examination to inspect the examination questions and the person's answers under certain conditions, and requiring the board to provide a person who fails an examination an analysis of the person's performance on the examination on the person's written request.