TABLE OF CONTENTS
Texas State Board of Public Accountancy:
An Inventory of State Board of Public Accountancy Minutes at the Texas State Archives, 1981-2014
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.)
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.
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.).
(Identify the item), Texas State Board of Public Accountancy minutes. Archives and Information Services Division, Texas State Library and Archives Commission.
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 and EAD finding aid prepared by Halley Grogan, May 2014
The State Board of Public Accountancy transfers copies of minutes to the Texas State Archives regularly.
Electronic copies of recent minutes and agenda are posted on the State Board of Public Accountancy website.
The record copies of minutes and agenda are maintained by the State Board of Public Accountancy.