(a) The board is statutorily empowered to regulate the practice of accountancy in Texas.     
      (b) The board may adopt rules as necessary to govern its proceedings, perform its duties, regulate the practice of accountancy in Texas, and enforce applicable law.     
      (c) The board may act directly under its statute and rules or through the executive director or a committee of the board.     
      (d) Pursuant to the Act, the board is responsible for policy-making decisions and the executive director is responsible for the agency's management decisions and administrative responsibilities.     
     Source Note:        The provisions of this §505.2 adopted to be effective October 15, 2003, 28 TexReg 8945; amended to be effective April 11, 2012, 37 TexReg 2402