(a) The board may prohibit an individual from taking the UCPAE, and may not issue the CPA certificate, or an initial license, for up to five years from the date of the application, if the board finds that the applicant has been convicted of an offense listed in Article 42A.054 of the Texas Code of Criminal Procedure, a sexually violent offense as defined by Article 62.001 of the Texas Code of Criminal Procedure, or a criminal offense which directly relates to the duties and responsibilities of the practice of public accountancy. The board may consider an individual to have been convicted of a criminal offense regardless of having received deferred adjudication and having the charges dismissed if the individual has not completed the period of supervision or the individual completed the supervision less than five years before the individual applied for the license. In determining whether the felony or misdemeanor conviction directly relates to the duties and responsibilities of the practice of public accountancy, the board shall consider:
  (1) the nature and seriousness of the crime;
  (2) the relationship of the crime to the purposes for requiring a license to engage in the practice of public accountancy;
  (3) the extent to which a license to practice public accountancy might offer an opportunity to engage in further criminal activity of the same type as that in which the applicant was previously involved;
  (4) the relationship of the crime to the ability, capacity, or fitness required to perform the duties and discharge the responsibilities of a CPA or public accountant; and
  (5) any correlation between the elements of the crime and the duties and responsibilities of the practice of public accountancy.
(b) In addition to the factors stated in subsection (a) of this section, the board shall consider:
  (1) the extent and nature of the applicant's past criminal activity;
  (2) the age of the applicant when the crime was committed;
  (3) the amount of time that has elapsed since the applicant's last criminal activity;
  (4) the conduct and work activity of the applicant before and after the criminal activity;
  (5) evidence of the applicant's rehabilitation or rehabilitative effort while incarcerated or after release;
  (6) evidence of the applicant's compliance with any conditions of community supervision, parole, or mandatory supervision; and
  (7) other evidence of the applicant's fitness, including letters of recommendation from:
    (A) prosecutors and law enforcement and correctional officers who prosecuted, arrested, or had custodial responsibility for the applicant;
    (B) the sheriff or chief of police in the community where the applicant resides; and
    (C) any other person in contact with the convicted applicant.
(c) It is the applicant's responsibility to obtain and provide to the board evidence regarding the factors listed in subsection (b) of this section.
(d) In addition to fulfilling the requirements of subsection (c) of this section, the applicant shall furnish proof in the form required by the board that the applicant has:
  (1) maintained a record of steady employment;
  (2) supported the applicant's dependents;
  (3) maintained a record of good conduct; and
  (4) paid all outstanding court costs, supervision fees, fines and restitution ordered in any criminal case in which the applicant has been convicted.
(e) As provided in §901.005(c) and (e)(3) of the Act (relating to Findings; Public Policy; Purpose), the public including the business community relies on the integrity of licensees and certificate holders in providing professional accounting services or professional accounting work. The board considers a conviction or placement on deferred adjudication for a felony or conviction or placement on deferred adjudication for the misdemeanor offenses listed in §519.7 of this title (relating to Criminal Offenses that May Subject a Licensee or Certificate Holder to Discipline or Disqualify a Person from Receiving a License) to be evidence of an individual lacking the integrity necessary to be trusted with confidential client information, client funds and assets which directly relates to the duties and responsibilities of a licensee in the practice of public accountancy. An applicant who is convicted of a felony or repeatedly violates the law may lack the integrity to enjoy the public's trust and the privilege of being a CPA.
(f) The board will not deny an applicant a license or the opportunity to be examined for a license because of the applicant's prior conviction of an offense until the board has:
  (1) provided written notice to the applicant of the reason for the intended denial; and
  (2) allowed the applicant 30 days to submit any relevant information to the board for its consideration.
(g) The notice required under subsection (f) of this section will contain as applicable:
  (1) a statement that the applicant is disqualified from receiving the license or being examined for the license because of the applicant's prior conviction of the offense specified in the notice; and
  (2) a statement that:
    (A) the final decision of the board to deny the applicant a license or the opportunity to be examined for the license will be based on the factors listed in subsection (b) of this section; and
    (B) it is the applicant's responsibility to obtain and provide to the board evidence regarding the factors listed in subsection (b) of this section.
(h) The following procedures shall apply in the processing of an application to take the UCPAE.
  (1) The applicant will be asked to affirm, under penalty of perjury, to the question of whether or not the applicant has ever been convicted, as provided in subsection (a) of this section, of a felony or misdemeanor.
  (2) The board shall require the applicant to arrange to provide to the Texas Department of Public Safety a complete and legible set of fingerprints from a vendor approved by the Texas Department of Public Safety for the purpose of obtaining the applicant's criminal history record information unless fingerprints have been previously submitted for licensure on or after September 1, 2014.
  (3) The board will review the criminal history record information and will approve or disapprove applications as the evidence warrants. If the requested information is not provided at least 10 days prior to the examination, an applicant may be permitted to take the UCPAE, with his or her scores subject to being voided.
  (4) The examination eligibility fee of an applicant whose application to take the UCPAE has been denied under this section or §511.70 of this title (relating to Grounds for Disciplinary Action of Applicants) and who has not taken any portion of the examination shall be refunded.
(i) Unless an applicant has been convicted of an offense as described in subsection (a) of this section, the board will issue the license for which the applicant applied or a provisional license described in subsection (j) of this section.
(j) The board may issue a provisional license for a term of six months to an applicant who has been convicted of an offense described in subsection (a) of this section.
(k) The board shall revoke a provisional license if the provisional license holder:
  (1) commits a new offense;
  (2) commits an act or omission that causes the applicant's community supervision, mandatory supervision, or parole to be revoked, if applicable; or
  (3) violates the law or rules governing the practice of public accountancy.

Source Note: The provisions of this §525.1 adopted to be effective February 25, 1987, 12 TexReg 502; amended to be effective February 29, 2000, 25 TexReg 1630; amended to be effective December 3, 2003, 28 TexReg 10764; amended to be effective February 17, 2008, 33 TexReg 1117; amended to be effective April 10, 2013, 38 TexReg 2226; amended to be effective October 11, 2017, 42 TexReg 5440; amended to be effective February 5, 2020, 45 TexReg 762