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TABLE OF CONTENTS


Overview

Agency History

Scope and Contents of the Records

Arrangement of the Records

Restrictions

Index Terms

Related Material

Administrative Information

Description of Series

State Board of Public Accountancy minutes, 1981-2014,

Texas State Library and Archives Commission

Texas State Board of Public Accountancy:

An Inventory of State Board of Public Accountancy Minutes at the Texas State Archives, 1981-2014



Overview

Creator: Texas State Board of Public Accountancy
Title: State Board of Public Accountancy minutes
Dates: 1981-2014
Abstract: The Texas State Board of Public Accountancy examines applicants, issues certificates in accountancy, ensures that individuals and firms licensed to practice public accounting are qualified to do so, and works to maintain high standards of professional competence, integrity, and learning. These records consist of minutes from meetings of the Texas State Board of Public Accountancy dating 1981-2014.
Quantity: 4.45 cubic ft.
Language: These materials are written in English.
Repository: Texas State Archives

Agency History

The Texas State Board of Public Accountancy was created in 1915 (Senate Bill 222, 34th Texas Legislature, Regular Session) to examine applicants and issue certificates in accountancy. In 1945 the authority of the board was expanded, education and experience requirements were strengthened, and public accounting was restricted to those who had certificates issued by the board. The board ensures that individuals and firms licensed to practice public accounting are qualified to do so, and it works to maintain high standards of professional competence, integrity, and learning. It administers the Uniform Certified Public Accountant (CPA) Examination and the International Uniform CPA Qualification 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. In addition, the board registers offices of individuals, partnerships, and professional corporations engaged in public accounting; registers individuals holding certificates issued by foreign jurisdiction; and issues the Texas CPA certificate by reciprocity to individuals who have passed the Uniform CPA Examination and received CPA certificates in other states. The board has the statutory authority to establish fees, promulgate rules, administer quality review and mandatory continuing professional education programs, take appropriate disciplinary action against individuals or firms licensed by the board, and pursue lawsuits against those who operate without licenses in violation of the act. The board is composed of 15 members (originally five members) appointed by the governor with the consent of the Senate.

(Sources: Guide to Texas State Agencies, various editions; the State Board of Public Accountancy website, accessed on May 1, 2014; and the records themselves.)

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Scope and Contents of the Records

The Texas State Board of Public Accountancy examines applicants, issues certificates in accountancy, ensures that individuals and firms licensed to practice public accounting are qualified to do so, and works to maintain high standards of professional competence, integrity, and learning. These records consist of minutes from meetings of the Texas State Board of Public Accountancy dating 1981-2014. The meeting minutes capture discussion and actions by the board including: nominations, exam policy and security measures, pending legal cases, agreed consent orders, legislative hearings and issues, the Public Accountancy Act, and amendments to the Board Rules. Often included with the minutes are agendas and attachments.

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.

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Arrangement of the Records

The records are arranged chronologically.

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Restrictions

Restrictions on Access

Materials do not circulate, but may be used in the State Archives search room. Materials will be retrieved from and returned to storage areas by staff members.

Restrictions on Use

Most records created by Texas state agencies are not copyrighted. State records also include materials received by, not created by, state agencies. Copyright remains with the creator. The researcher is responsible for complying with U.S. Copyright Law (Title 17 U.S.C.).

Technical Requirements

None.

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Index Terms

The terms listed here were used to catalog the records. The terms can be used to find similar or related records.
Subjects:
Accounting--Texas--Examinations.
Accountants--Texas.
Document Types:
Minutes--Texas--Accounting--1981-2014.
Agendas--Texas--Accounting--1981-2014.
Functions:
Regulating accountants.

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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
Texas State Board of Public Accountancy, Records, 1947-1988, undated (bulk 1980-1987), 12 cubic ft.
Texas State Board of Public Accountancy press releases, 1978-1979, 1984, fractional. [There is no finding aid for these unprocessed records. Call number is 2006/129.]

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Administrative Information

Preferred Citation

(Identify the item), Texas State Board of Public Accountancy minutes. Archives and Information Services Division, Texas State Library and Archives Commission.

Accession Information

Accession numbers: 1998/180, 2004/171, 2006/088, 2011/044, 2013/094, 2014/047

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 Public Accountancy on June 22, 1998; January 23, 2013; and December 3, 2013; and by the Texas Legislative Reference Library on June 23, 2004; and December 20, 2005.

Processing Information

Processing and EAD finding aid prepared by Halley Grogan, May 2014

Accruals

The State Board of Public Accountancy transfers copies of minutes to the Texas State Archives regularly.

Other Formats for the Records

Electronic copies of recent minutes and agenda are posted on the State Board of Public Accountancy website.

Location of Originals

The record copies of minutes and agenda are maintained by the State Board of Public Accountancy.

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Detailed Description of the Records

 

State Board of Public Accountancy minutes, 1981-2014,
4.45 cubic ft.

Box
1998/180-1 July-November, 1981
January-February, April-May, July, September-October, 1982
January-February, April-May, July, November, 1983
February, April-May, July, October-November, 1984
January-February, April-June, August-October, 1985
January-May, 1986
July-August, 1986
[bound volume]
September, 1986
October, 1986
November, 1986
January, 1987
February, 1987
April, 1987
May-July, 1987
August-September, 1987
October, 1987
November, 1987
January, 1988
February, 1988
March, 1988
May-June, 1988
July, 1988
August, 1988
October-November, 1988
January, 1989
February-March, 1989
April-May, 1989
July, 1989
August, 1989
September, 1989
November, 1989
January, 1990
March-April, 1990
May, 1990
June-July, 1990
Box
2006/088 July, 1990
[Note: Extra attachments]
Box
1998/180-1 August, 1990
October, 1990
January-February, 1991
Box
1998/180-2 April, 1991
May-June, 1991
July, 1991
August, October, 1991
November, 1991
January, March, 1992
Box
2006/088 April, 1992
July, 1992
August, 1992
October, 1992
November, 1992
January, 1993
March, 1993
May, 1993
July, 1993
September, November, 1993
January-March, 1993
January, March, 1994
May, July, September, 1994
[bound volume]
November, 1994
[bound volume]
February, April-June, November, 1995
[bound volume]
January, March, May, July, September, November, 1996
[bound volume]
Box
2013/094 January, March, May, 1997
July, September, November, 1997
January, March, May, 1998
Box
2006/088 July, 1998
Box
2013/094 September, November, 1998
January, March, May, 1999
Box
2006/088 July, 1999
September, 1999
November, 1999
January, 2000
Box
2013/094 March, 2000
Box
2006/088 May, 2000
July, 2000
September, 2000
November, 2000
Box
2011/044 January, 2001
March, 2001
May, 2001
July, 2001
September, 2001
November, 2001
January, 2002
March, 2002
May, 2002
July, 2002
August-September, 2002
November, 2002
January, 2003
May, 2003
July, 2003
September, 2003
November, 2003
Box
2013/094 January, 2004
March, 2004
May, 2004
July, 2004
September, 2004
November, 2004
January, March, May, July, November, 2005
January, March, May, July, September, November, 2006
January, March, May, July, September, November, 2007
January, March, May-June, 2008
July, September, November, 2008
January, March, July, September, November, 2009
January, March, May, July, September, November, 2010
January, March, May, July, September, November, 2011
January, March, May, 2012
July, September, November, 2012
January, 2013
March, 2013
May, 2013
Box
2014/047 July, September, November, 2013
January, March, 2014

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