22 Tex. Admin. Code § 516.4 - Accounting Practice Notification by Military Service Members and Spouses
(a) This section applies to all board
regulated public accountancy practice requirements, other than the examination
requirement, by a military service member or military spouse not requiring a
license.
(b) A military service
member or military spouse:
(1) may practice
accounting in Texas during the period the military service member or military
spouse is stationed at a military installation in Texas for a period not to
exceed the third anniversary of the date the military service member or
military spouse receives confirmation of authorization to practice by the
board, if the military service member or military spouse:
(A) notifies the board of an intent to
practice public accountancy in this state;
(B) submits proof of residency in this state
along with a copy of their military identification card;
(C) receives from the board confirmation that
the board has verified the license in the other jurisdiction and that the other
jurisdiction has licensing requirements that are substantially equivalent to
the board's licensing requirements; and
(D) receives confirmation of authorization to
practice public accountancy in Texas from the board;
(2) may not practice in Texas with a
restricted license issued by another jurisdiction nor practice with an
unacceptable criminal history according to Chapter
53 of the Texas
Occupations Code (relating to Consequences of Criminal Conviction);
and
(3) shall comply with all other
laws and regulations applicable to the practice of public accountancy in this
state including, but not limited to, providing attest services through a
licensed accounting firm.
(c) The board, in no less than 30 days
following the receipt of notice of intent, will provide confirmation of
authorization to practice to a military service member or military spouse, who
has satisfied the board's rules.
(d) In the event of a divorce or similar
event that affects a person's status as a military spouse, the spouse may
continue to engage in the business or occupation under the authority of this
section until the third anniversary of the date the spouse received the
confirmation described by subsection (b)(1)(D) of this section.
Notes
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