Texas State Board of Public Accountancy:
An Inventory of Records at the Texas State Archives,
1947-1988, undated (bulk 1980-1987)
|
|
|
|
|
Creator: |
Texas State Board of Public Accountancy.
|
|
Title: |
Records |
|
Dates: |
1947-1988, undated |
|
Dates: |
(bulk 1980-1987) |
|
Abstract: |
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.
|
|
Quantity: |
12 cubic
ft. |
|
Language |
English. |
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.
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. |
Restrictions on Access
None.
Restrictions on Use
None.
|
|
|
|
|
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.
|
|
|
|
|
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.] |
(Identify the item), Records, Texas State Board of Public
Accountancy. Archives and Information Services Division, Texas State Library
and Archives Commission.
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.
Paul B. Beck, September 1993
Detailed Description of the Records
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
Records,
1947-1988, undated (bulk 1980-1987),
12 cubic ft. |
|
|
|
Executive Division - Alphabetical
|
| box |
| 1993/206-3 |
|
|
|
AICPA [American Institute of Certified Public
Accountants],
1984-1986 |
|
|
|
|
Accounting,
1986-1987 |
|
|
|
|
Activity summaries,
1984-1987 |
|
|
|
|
Administration,
1980-1987 |
|
|
|
|
Appropriations,
1983-1987 |
|
|
|
|
Audits,
1985-1987 |
| box |
| 1993/206-2 |
|
|
|
Board: |
|
|
|
|
|
Action items,
1979-1987 |
|
|
|
|
|
Meetings,
1983-1987 |
|
|
|
|
|
Reports,
1980-1987 |
|
|
|
|
Budget,
1983-1987 |
|
|
|
|
Committees,
1985-1987 |
| box |
| 1993/206-7 |
|
|
|
Emergency grants,
1982-1985 |
|
|
|
|
Enforcement Advisory Committee,
1986 |
|
|
|
|
Enforcement,
1986 |
|
|
|
|
Examination,
1983-1986 |
|
|
|
|
Exam CPA lost papers,
1982 |
|
|
|
|
Exam committee,
1985 |
|
|
|
|
Exam candidate characteristics and performance data,
1985-1987 |
|
|
|
|
Exam candidate character survey,
1984 |
| box |
| 1993/206-4 |
|
|
|
Licensing,
1983-1984; 1986-1987 |
|
|
|
|
Litigation:
|
|
|
|
|
|
Hurd v. Board, 1985 |
|
|
|
|
|
Love v. Board, 1985 |
|
|
|
|
Long-range planning,
1984-1987 |
|
|
|
|
Long-range plan committee,
1985-1987 |
|
|
|
|
Meeting schedules for Board,
1987 |
|
|
|
|
Memos for record,
1983-1987 |
|
|
|
|
Miscellaneous,
1983-1987 |
| box |
| 1993/206-5 |
|
|
|
NASBA [National Association of State Boards of
Accountancy]: |
|
|
|
|
|
Annual meeting,
1986-1987 |
|
|
|
|
|
Committee,
1986-1987 |
|
|
|
|
|
Regional meeting,
1986-1987 |
|
|
|
|
|
Special committee on relationships with government
agencies,
1986-1987 |
|
|
|
|
|
Miscellaneous,
1987 |
| box |
| 1993/206-6 |
|
|
|
Open meeting notices,
1987-1988 |
|
|
|
|
Meeting planning binder,
1986-1987 |
|
|
|
Executive Division - Random
Order |
| box |
| 1993/206-1 |
|
|
|
Board's Annual Report,
1984 |
|
|
|
|
Proposed Legislation,
1973-1975 |
|
|
|
|
Board Action files,
1965 |
|
|
|
|
List of unsuccessful CPA's under 1915 Act |
|
|
|
|
Declarations on file to qualify under 1945
Act |
| box |
| 1993/206-8 |
|
|
|
Appointments of Board members,
1985-1987 |
|
|
|
|
Former board members,
1985-1987 |
|
|
|
|
Board - Miscellaneous,
1981-1983 |
|
|
|
|
Resolutions: |
|
|
|
|
|
Original,
1982-1986 |
|
|
|
|
|
General,
1981-1982 |
|
|
|
|
Legislature, Report to Sunset Advisory Commission,
1978 |
|
|
|
|
Office of Board at 1033 La Posada,
1985-1987 |
| box |
| 1993/206-9 |
|
|
|
Obsolete Rulings,
1947-1950 |
|
|
|
|
Retail Merchants Association,
1959 |
|
|
|
|
Transfer of records,
1958 |
|
|
|
|
Professional Ethics Committee,
1956 |
|
|
|
|
National Bookkeepers Society,
1958 |
|
|
|
|
Notices of special projects and suspension of permits,
1957-1959 |
|
|
|
|
National Association of State Board of Accountants,
1968 |
|
|
|
|
Legislation,
1970-1973 |
|
|
|
|
American Institute of Accountants,
1947-1956 |
|
|
|
Enforcement
Division |
| box |
| 1993/171-1 |
|
|
|
AICPA [American Institute of Certified Public
Accountants]: |
|
|
|
|
|
Exposure Drafts,
1980-1981 |
|
|
|
|
|
Legislative Reports,
1981 |
|
|
|
|
Affidavit Samples,
1983-1985 |
|
|
|
|
American Society of Mechanical Engineers,
1982 |
|
|
|
|
Approved Advertisements,
1983-1984 |
|
|
|
|
Arizona, Hoover v.
Ronwin,
1984 |
|
|
|
|
Attorney General: |
|
|
|
|
|
Bill Conover, Assistant Attorney General,
1985 |
|
|
|
|
|
Files sent to Attorney General,
1985 |
|
|
|
|
|
Assistant Attorney General, Bill Campbell,
1983 |
|
|
|
|
|
Miscellaneous,
1983-1985 |
|
|
|
|
|
Opinion No. MW-562,
1982 |
|
|
|
|
Audit Reports,
1981-1983 |
|
|
|
|
Becker CPA Review Course of
California v. TSBPA,
1982 |
|
|
|
|
Board Orders - Disciplinary Actions,
1980-1983 |
|
|
|
|
Budget - Enforcement Division,
1983 |
|
|
|
|
CMA's [Certificate in Management Accounting],
1984 |
|
|
|
|
Certificates - Licenses,
1983 |
|
|
|
|
Certificate of non-licensee Status,
1983 |
|
|
|
|
Certificates (copies),
1981 |
|
|
|
|
City of Austin, Audit Proposals,
1983 |
|
|
|
|
Committees [TSBPA]: |
|
|
|
|
|
Ad Hoc Policy Advisory Committee,
1984 |
|
|
|
|
|
Enforcement Committee: |
|
|
|
|
|
|
Agenda,
1980-1981; 1986 |
|
|
|
|
|
|
Reports,
1983 |
|
|
|
|
|
|
Report Recommendations,
1985-1986 |
|
|
|
|
|
|
Special Meetings - Advertising,
1985 |
|
|
|
|
|
Entry & Rentry Committee,
1980-1981 |
|
|
|
|
|
Technical Standards Committee, Recommendations,
1980-1983 |
|
|
|
|
Connecticut Accountancy Kit,
1981 |
|
|
|
|
Consulting Firms,
1980 |
|
|
|
|
Contracts,
1982-1983 |
|
|
|
|
Criminal Expungement,
1983 |
|
|
|
|
Deposition of Board Members,
1982 |
|
|
|
|
Deposition Forms,
1980 |
| box |
| 1993/171-2 |
|
|
|
Enforcement Procedures,
1981 |
|
|
|
|
Enforcement Division, Summary,
1983 |
|
|
|
|
Entertainment Marketing Company,
1982 |
|
|
|
|
Examination,
1984 |
|
|
|
|
Expenditure Approval,
1984 |
|
|
|
|
Expert Witness Fees,
1983 |
|
|
|
|
Expungement File,
1983-1984 |
|
|
|
|
Federal Trade Commission,
1984 |
|
|
|
|
Felony Conviction Report,
1984 |
|
|
|
|
First Amendment Argument,
1980 |
|
|
|
|
W.L. Fulcher v. TSBPA,
1983-1984 |
|
|
|
|
Fulcher - Legal Memorandum,
1974-1978 |
|
|
|
|
Guidelines & Minimum Standards for Operation of
Texas Proprietary Schools,
1977 |
|
|
|
|
Guidelines for Cost Reporting to Department of Human
Resources by Nursing Home Owners,
1983 |
|
|
|
|
Hurdman v. TSBPA,
1982-1985 |
|
|
|
|
Informal Conferences,
1985-1986 |
|
|
|
|
IRS [Internal Revenue Service], Disciplinary Actions,
1980-1985
[2 folders] |
|
|
|
|
Inter-Office Memos: |
|
|
|
|
|
Board Minutes,
1981-1986 |
|
|
|
|
|
Chairman: |
|
|
|
|
|
|
Incoming,
1981 |
|
|
|
|
|
|
Outgoing,
1981; 1985 |
|
|
|
|
|
Data Processing - Incoming,
1983-1986 |
|
|
|
|
|
Executive Director - Outgoing,
1980-1983 |
|
|
|
|
|
Licensing & Exam: |
|
|
|
|
|
|
Incoming,
1981-1985 |
|
|
|
|
|
|
Outgoing,
1980-1986 |
|
|
|
|
Inventory Check List,
1984 |
|
|
|
|
CPA Investigative Consultants Manual,
1983 |
|
|
|
|
Legal Advice During Course of Audit,
1981 |
|
|
|
|
Louisiana Rules of State Board of Certified
Accountants,
1983 |
|
|
|
|
Medicaid Fraud Control Unit,
1983 |
|
|
|
|
Member Services of Houston,
1985 |
|
|
|
|
Minnesota State Board of Public Accountancy,
1983 |
|
|
|
|
Minutes of Meetings [TSBPA] - Drafts,
1984-1985 |
|
|
|
|
CPA Missing Examination Papers,
1982-1983 |
|
|
|
|
NASBA [National Association of State Boards of
Accountancy],
1983 |
|
|
|
|
National Clearinghouse on Licensure, Enforcement &
Regulation,
1984 |
|
|
|
|
National Law Firms,
1983 |
|
|
|
|
Newsletter Material,
[1982?] |
|
|
|
|
Newsletter - Out-of-State,
1983-1986 |
|
|
|
|
Nevada State Board of Accountancy,
1983-1986 |
| box |
| 1993/171-3 |
|
|
|
Notices of Hearings,
1980-1983 |
|
|
|
|
Notice of Informal Conference,
1980-1985 |
|
|
|
|
Notice of Setting,
1981 |
|
|
|
|
Oklahoma State Board of Public Accountancy,
1982 |
|
|
|
|
Order of Dismissal,
1982 |
|
|
|
|
Open Meetings,
1974-1976 |
|
|
|
|
Open Records Decisions,
1982-1984 |
|
|
|
|
Opella, et. al. v. TSBPA,
1984-1986 |
|
|
|
|
Out-of-State Revocations,
1981 |
|
|
|
|
Panel Orders,
1982 |
|
|
|
|
Pre-complaint Compliance Letters,
1983-1984 |
|
|
|
|
Probation - Effect on License Suspension under Section
21,
1980 |
|
|
|
|
Professional Corporation Act,
[undated] |
|
|
|
|
Professional Services Procurement Act,
[undated] |
|
|
|
|
Proposal for Decision,
1982 |
|
|
|
|
Proposed Amendments [Public Accountancy Act of 1979],
1981 |
|
|
|
|
Proposed Consent Orders,
1981-1983 |
|
|
|
|
Replies to Exceptions to Proposal for Decision,
1980 |
|
|
|
|
Report of Special Committee on Solicitation, American
Institute of Certified Public Accountants,
1981 |
|
|
|
|
Requests for Admission,
1982 |
|
|
|
|
Request for Attorney General Opinion,
1983-1984 |
|
|
|
|
Requests for Information,
1980-1981 |
|
|
|
|
Revocation of License for Felony Conviction,
1984 |
|
|
|
|
Rose, Howard - Legal Opinions,
1982-1986 |
|
|
|
|
Standards - Education and Ethics in the 70s,
1979 |
|
|
|
|
State Boards of Accountancy ,
1982-1983
[2 folders] |
|
|
|
|
Statutory Interpretations,
[undated] |
|
|
|
|
Texas Symposium,
1985 |
|
|
|
|
TEA [Texas Education Agency] Guidelines,
1980-1982 |
|
|
|
|
Technical Standards Review - Recommendations,
1986 |
|
|
|
|
Technical Standards Report - Recommendations,
1985 |
|
|
|
|
Texas Society of CPA's - Delinquent with State Board,
1983 |
|
|
|
|
Texas Society of Philippine American CPA's,
1984 |
|
|
|
|
Texas Poll Omnibus Service,
1984 |
|
|
|
|
Texas State Board Reports,
1980-1981 |
|
|
|
|
Toomey, Representative Mike - Correspondence,
1985 |
|
|
|
|
U.S. Department of Housing and Urban Development -
Research File,
1981 |
|
