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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

Records, 1947-1988, undated (bulk 1980-1987),

Texas State Library and Archives Commission

Texas State Board of Public Accountancy:

An Inventory of Records at the Texas State Archives, 1947-1988, undated (bulk 1980-1987)



Overview

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.

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.

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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.

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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.

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Restrictions

Restrictions on Access

None.

Restrictions on Use

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.
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.

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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
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.]

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Administrative Information

Preferred Citation

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

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.

Processing Information

Paul B. Beck, September 1993

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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

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