(a) Replacement certificates may be issued by the board in appropriate cases and upon payment by the CPA of the fee as determined by the board in §521.11 of this title (relating to Fee for a Replacement Certificate). A certificate holder is specifically prohibited from possessing more than one Texas certificate as a CPA.
(b) When a replacement certificate is requested, the certificate holder must submit an affidavit describing the occurrence that necessitated the replacement certificate.

Source Note: The provisions of this §514.3 adopted to be effective June 11, 2008, 33 TexReg 4504; amended to be effective August 8, 2012, 37 TexReg 5779; amended to be effective June 7, 2017, 42 TexReg 2936