Overview
Texas State Board of Public Accountancy.
Records
1947-1988, undated
(bulk 1980-1987)
Types of records
include board orders, minutes, resolutions, correspondence, memos, copies of
lawsuits, reports, newsletters, newspaper clippings, budget worksheets, and
open meeting notices. Records date 1947-1988, undated, primarily from 1980 to
1987. Records are from the Texas State Board of Public Accountancy, its
executive director, administrative staff, and the Enforcement Division.
12 cubic
ft.
English.
Restrictions on Access
None.
Restrictions on Use
None.
Preferred Citation
(Identify the item), Records, Texas State Board of Public
Accountancy. Archives and Information Services Division, Texas State Library
and Archives Commission.
Agency History
The basic purpose of the Texas State Board of Public Accountancy,
created in 1945, is to ensure that individuals or firms licensed to practice
public accounting are qualified to do so and that the licensees maintain high
standards of professional competence. The board administers the Uniform
Certified Public Accountant (CPA) Examination semiannually, issues CPA
certificates and licenses to individuals and firms meeting statutory
requirements, and enforces the Rules of Professional Conduct and the Public
Accountancy Act of 1979 as amended. In addition, the board registers offices of
individuals, partnerships, and professional corporations engaged in public
accounting; registers individuals holding certificates issued by foreign
jurisdictions; and issues the Texas CPA certificate by reciprocity to
individuals in other states. The board has the statutory authority to establish
fees, promulgate rules, administer programs of quality review and mandatory
continuing education, take appropriate disciplinary action against individuals
or firms licensed by the board, and pursue lawsuits against nonlicensees who
operate in violation of the act. The board is composed of fifteen members,
appointed by the governor with concurrence of the Senate.
The Enforcement Division administers certain provisions of the Public
Accountancy Act and provides general legal advice and research to the Board.
The Enforcement Division also processes, investigates, and resolves complaints
against licensed accountants; proposes, drafts, and files substantive rules and
amendments; and acts as a liaison with entities who perform legal services for
the Board and with licensing and regulatory agencies.
Scope and Contents of the Records
Types of records include board orders, minutes, resolutions,
correspondence, memos, copies of lawsuits, reports, newsletters, newspaper
clippings, budget worksheets, and open meeting notices. Records date 1947-1988,
undated, primarily from 1980 to 1987. Records are from the Texas State Board of
Public Accountancy, its executive director, administrative staff, and the
Enforcement Division. Memos, action files, annual reports, and resolutions are
some of the records that document the activities of the Board in its
administration of the agency. Other records, such as memos, audit and
accounting files, licensing, long-range plans, and examination and exam
candidate data reflect the administrative work of the executive director and
staff. Records of the Enforcement Division as it performed its duties include
legal research files, copies of lawsuits, and Board orders relating to
disciplinary action against certified public accountants.
To prepare this inventory, the described materials were cursorily
reviewed to delineate series, to confirm the accuracy of contents lists, to
provide an estimate of dates covered, and to determine record types.
Arrangement of the Records
These records are divided into Executive and Enforcement Division
files. Some of the Executive Division files are in alphabetical order; others
are in no apparent order. The Enforcement Division Files are in alphabetical
order.
Index Terms
The terms listed here were used to catalog the
records. The terms can be used to find similar or related records.
Corporate Names:
Texas State Board of
Public Accountancy--Management.
Subjects:
Accounting--Texas--Examinations.
Accountants--Texas.
Document Types:
Agendas--Texas--Accounting--c. 1980-1987.
Correspondence--Texas--Accounting--c. 1980-1987.
Administrative
regulations--Texas--Accounting--1947-1987.
Minutes--Texas--Accounting--c. 1980-1987.
Judicial
records--Texas--Accounting--c. 1980-1987.
Resolutions--Texas--Accounting--c. 1980-1987.
Examinations--Texas--Accounting--c. 1980-1987.
Financial
records--Texas--Accounting--1947-1987.
Functions:
Regulating accountants.
Related Material
The following materials are offered as
possible sources of further information on the agencies and subjects covered by
the records. The listing is not exhaustive.
Texas State
Archives
State Board of Public Accountancy, Minutes, July 1981-April
1991 and May 1991-March 1992, 1.24 cubic ft. [There is no finding aid for this
unprocessed collection. The call numbers are 1998/180-1 and 2.]
Processing Information
Paul B. Beck, September 1993
Accession Information
Accession numbers: 1993/171 and 1993/206
These records were transferred to the Archives and Information
Services Division of the Texas State Library and Archives Commission by the
Texas State Board of Accountancy on May 27, 1993 and July 7, 1993.
Detailed Description of the Records
Records,
1947-1988, undated
(bulk 1980-1987),
12 cubic ft.
Executive Division - Alphabetical
1993/206-3
AICPA [American Institute of Certified Public
Accountants],
1984-1986
1993/206-3
Accounting,
1986-1987
1993/206-3
Activity summaries,
1984-1987
1993/206-3
Administration,
1980-1987
1993/206-3
Appropriations,
1983-1987
1993/206-3
Audits,
1985-1987
1993/206-2
Board:
1993/206-2
Action items,
1979-1987
1993/206-2
Meetings,
1983-1987
1993/206-2
Reports,
1980-1987
1993/206-2
Budget,
1983-1987
1993/206-2
Committees,
1985-1987
1993/206-7
Emergency grants,
1982-1985
1993/206-7
Enforcement Advisory Committee,
1986
1993/206-7
Enforcement,
1986
1993/206-7
Examination,
1983-1986
1993/206-7
Exam CPA lost papers,
1982
1993/206-7
Exam committee,
1985
1993/206-7
Exam candidate characteristics and performance data,
1985-1987
1993/206-7
Exam candidate character survey,
1984
1993/206-4
Licensing,
1983-1984; 1986-1987
1993/206-4
Litigation:
1993/206-4
Hurd v. Board,
1985
1993/206-4
Love v. Board,
1985
1993/206-4
Long-range planning,
1984-1987
1993/206-4
Long-range plan committee,
1985-1987
1993/206-4
Meeting schedules for Board,
1987
1993/206-4
Memos for record,
1983-1987
1993/206-4
Miscellaneous,
1983-1987
1993/206-5
NASBA [National Association of State Boards of
Accountancy]:
1993/206-5
Annual meeting,
1986-1987
1993/206-5
Committee,
1986-1987
1993/206-5
Regional meeting,
1986-1987
1993/206-5
Special committee on relationships with government
agencies,
1986-1987
1993/206-5
Miscellaneous,
1987
1993/206-6
Open meeting notices,
1987-1988
1993/206-6
Meeting planning binder,
1986-1987
Executive Division - Random
Order
1993/206-1
Board's Annual Report,
1984
1993/206-1
Proposed Legislation,
1973-1975
1993/206-1
Board Action files,
1965
1993/206-1
List of unsuccessful CPA's under 1915 Act
1993/206-1
Declarations on file to qualify under 1945
Act
1993/206-8
Appointments of Board members,
1985-1987
1993/206-8
Former board members,
1985-1987
1993/206-8
Board - Miscellaneous,
1981-1983
1993/206-8
Resolutions:
1993/206-8
Original,
1982-1986
1993/206-8
General,
1981-1982
1993/206-8
Legislature, Report to Sunset Advisory Commission,
1978
1993/206-8
Office of Board at 1033 La Posada,
1985-1987
1993/206-9
Obsolete Rulings,
1947-1950
1993/206-9
Retail Merchants Association,
1959
1993/206-9
Transfer of records,
1958
1993/206-9
Professional Ethics Committee,
1956
1993/206-9
National Bookkeepers Society,
1958
1993/206-9
Notices of special projects and suspension of permits,
1957-1959
1993/206-9
National Association of State Board of Accountants,
1968
1993/206-9
Legislation,
1970-1973
1993/206-9
American Institute of Accountants,
1947-1956
Enforcement
Division
1993/171-1
AICPA [American Institute of Certified Public
Accountants]:
1993/171-1
Exposure Drafts,
1980-1981
1993/171-1
Legislative Reports,
1981
1993/171-1
Affidavit Samples,
1983-1985
1993/171-1
American Society of Mechanical Engineers,
1982
1993/171-1
Approved Advertisements,
1983-1984
1993/171-1
Arizona, Hoover v.
Ronwin,
1984
1993/171-1
Attorney General:
1993/171-1
Bill Conover, Assistant Attorney General,
1985
1993/171-1
Files sent to Attorney General,
1985
1993/171-1
Assistant Attorney General, Bill Campbell,
1983
1993/171-1
Miscellaneous,
1983-1985
1993/171-1
Opinion No. MW-562,
1982
1993/171-1
Audit Reports,
1981-1983
1993/171-1
Becker CPA Review Course of
California v. TSBPA,
1982
1993/171-1
Board Orders - Disciplinary Actions,
1980-1983
1993/171-1
Budget - Enforcement Division,
1983
1993/171-1
CMA's [Certificate in Management Accounting],
1984
1993/171-1
Certificates - Licenses,
1983
1993/171-1
Certificate of non-licensee Status,
1983
1993/171-1
Certificates (copies),
1981
1993/171-1
City of Austin, Audit Proposals,
1983
1993/171-1
Committees [TSBPA]:
1993/171-1
Ad Hoc Policy Advisory Committee,
1984
1993/171-1
Enforcement Committee:
1993/171-1
Agenda,
1980-1981; 1986
1993/171-1
Reports,
1983
1993/171-1
Report Recommendations,
1985-1986
1993/171-1
Special Meetings - Advertising,
1985
1993/171-1
Entry & Rentry Committee,
1980-1981
1993/171-1
Technical Standards Committee, Recommendations,
1980-1983
1993/171-1
Connecticut Accountancy Kit,
1981
1993/171-1
Consulting Firms,
1980
1993/171-1
Contracts,
1982-1983
1993/171-1
Criminal Expungement,
1983
1993/171-1
Deposition of Board Members,
1982
1993/171-1
Deposition Forms,
1980
1993/171-2
Enforcement Procedures,
1981
1993/171-2
Enforcement Division, Summary,
1983
1993/171-2
Entertainment Marketing Company,
1982
1993/171-2
Examination,
1984
1993/171-2
Expenditure Approval,
1984
1993/171-2
Expert Witness Fees,
1983
1993/171-2
Expungement File,
1983-1984
1993/171-2
Federal Trade Commission,
1984
1993/171-2
Felony Conviction Report,
1984
1993/171-2
First Amendment Argument,
1980
1993/171-2
W.L. Fulcher v. TSBPA,
1983-1984
1993/171-2
Fulcher - Legal Memorandum,
1974-1978
1993/171-2
Guidelines & Minimum Standards for Operation of
Texas Proprietary Schools,
1977
1993/171-2
Guidelines for Cost Reporting to Department of Human
Resources by Nursing Home Owners,
1983
1993/171-2
Hurdman v. TSBPA,
1982-1985
1993/171-2
Informal Conferences,
1985-1986
1993/171-2
IRS [Internal Revenue Service], Disciplinary Actions,
1980-1985
[2 folders]
1993/171-2
Inter-Office Memos:
1993/171-2
Board Minutes,
1981-1986
1993/171-2
Chairman:
1993/171-2
Incoming,
1981
1993/171-2
Outgoing,
1981; 1985
1993/171-2
Data Processing - Incoming,
1983-1986
1993/171-2
Executive Director - Outgoing,
1980-1983
1993/171-2
Licensing & Exam:
1993/171-2
Incoming,
1981-1985
1993/171-2
Outgoing,
1980-1986
1993/171-2
Inventory Check List,
1984
1993/171-2
CPA Investigative Consultants Manual,
1983
1993/171-2
Legal Advice During Course of Audit,
1981
1993/171-2
Louisiana Rules of State Board of Certified
Accountants,
1983
1993/171-2
Medicaid Fraud Control Unit,
1983
1993/171-2
Member Services of Houston,
1985
1993/171-2
Minnesota State Board of Public Accountancy,
1983
1993/171-2
Minutes of Meetings [TSBPA] - Drafts,
1984-1985
1993/171-2
CPA Missing Examination Papers,
1982-1983
1993/171-2
NASBA [National Association of State Boards of
Accountancy],
1983
1993/171-2
National Clearinghouse on Licensure, Enforcement &
Regulation,
1984
1993/171-2
National Law Firms,
1983
1993/171-2
Newsletter Material,
[1982?]
1993/171-2
Newsletter - Out-of-State,
1983-1986
1993/171-2
Nevada State Board of Accountancy,
1983-1986
1993/171-3
Notices of Hearings,
1980-1983
1993/171-3
Notice of Informal Conference,
1980-1985
1993/171-3
Notice of Setting,
1981
1993/171-3
Oklahoma State Board of Public Accountancy,
1982
1993/171-3
Order of Dismissal,
1982
1993/171-3
Open Meetings,
1974-1976
1993/171-3
Open Records Decisions,
1982-1984
1993/171-3
Opella, et. al. v. TSBPA,
1984-1986
1993/171-3
Out-of-State Revocations,
1981
1993/171-3
Panel Orders,
1982
1993/171-3
Pre-complaint Compliance Letters,
1983-1984
1993/171-3
Probation - Effect on License Suspension under Section
21,
1980
1993/171-3
Professional Corporation Act,
[undated]
1993/171-3
Professional Services Procurement Act,
[undated]
1993/171-3
Proposal for Decision,
1982
1993/171-3
Proposed Amendments [Public Accountancy Act of 1979],
1981
1993/171-3
Proposed Consent Orders,
1981-1983
1993/171-3
Replies to Exceptions to Proposal for Decision,
1980
1993/171-3
Report of Special Committee on Solicitation, American
Institute of Certified Public Accountants,
1981
1993/171-3
Requests for Admission,
1982
1993/171-3
Request for Attorney General Opinion,
1983-1984
1993/171-3
Requests for Information,
1980-1981
1993/171-3
Revocation of License for Felony Conviction,
1984
1993/171-3
Rose, Howard - Legal Opinions,
1982-1986
1993/171-3
Standards - Education and Ethics in the 70s,
1979
1993/171-3
State Boards of Accountancy ,
1982-1983
[2 folders]
1993/171-3
Statutory Interpretations,
[undated]
1993/171-3
Texas Symposium,
1985
1993/171-3
TEA [Texas Education Agency] Guidelines,
1980-1982
1993/171-3
Technical Standards Review - Recommendations,
1986
1993/171-3
Technical Standards Report - Recommendations,
1985
1993/171-3
Texas Society of CPA's - Delinquent with State Board,
1983
1993/171-3
Texas Society of Philippine American CPA's,
1984
1993/171-3
Texas Poll Omnibus Service,
1984
1993/171-3
Texas State Board Reports,
1980-1981
1993/171-3
Toomey, Representative Mike - Correspondence,
1985
1993/171-3
U.S. Department of Housing and Urban Development -
Research File,
1981