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A BILL TO BE ENTITLED
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AN ACT
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relating to the regulation of the practice of public accountancy. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 901.002(a)(7), Occupations Code, is |
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amended to read as follows: |
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(7) "Corporation" has the meaning assigned by Section |
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1.002, Business Organizations Code. The term includes an entity |
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[means a corporation] authorized by [a statute applicable to this |
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state or by] an equivalent law of another state or a foreign country |
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[, including a professional public accounting corporation |
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organized under The Texas Professional Corporation Act (Article |
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1528e, Vernon's Texas Civil Statutes)]. |
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SECTION 2. Section 901.404, Occupations Code, is amended to |
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read as follows: |
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Sec. 901.404. NOTICE OF LICENSE EXPIRATION. (a) Not later |
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than the 30th day before the expiration date of a person's license, |
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the board shall send written or electronic notice of the impending |
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license expiration to the person at the person's last known address |
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or e-mail address according to the board's records. |
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(b) The board shall determine the amount of the renewal fee |
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and shall provide written or electronic [mail] notice of that |
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amount to the person within the time provided by Subsection (a). |
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SECTION 3. The heading to Section 901.457, Occupations |
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Code, is amended to read as follows: |
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Sec. 901.457. ACCOUNTANT-CLIENT CONFIDENTIALITY |
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[PRIVILEGE]. |
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SECTION 4. Section 901.656(b), Occupations Code, is amended |
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to read as follows: |
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(b) The board may award a scholarship under this subchapter |
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only to an eligible student who intends to take the uniform CPA |
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[written] examination conducted by the board for the purpose of |
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granting a certificate of "certified public accountant." An |
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applicant for a scholarship under this subchapter shall state such |
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an intent by filing a form provided by the board stating an intent |
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to take the examination. |
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SECTION 5. Section 33.01(15-a), Penal Code, is amended to |
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read as follows: |
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(15-a) "Privileged information" means: |
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(A) protected health information, as that term is |
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defined by Section 182.002, Health and Safety Code; |
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(B) information that is subject to the |
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attorney-client privilege; or |
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(C) information that is subject to [the] |
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accountant-client confidentiality [privilege] under Section |
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901.457, Occupations Code, or other law, if the information is on a |
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computer, computer network, or computer system owned by a person |
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possessing a license issued under Subchapter H, Chapter 901, |
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Occupations Code. |
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SECTION 6. Section 901.054(b), Occupations Code, is |
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repealed. |
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SECTION 7. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |