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Politics : The Trump Presidency -- Ignore unavailable to you. Want to Upgrade?


To: i-node who wrote (201204)6/4/2021 3:00:17 PM
From: Brumar89  Respond to of 363304
 
To be more exact, I was referring to the annual CPA license renewal which contains the language I quoted.

Here are portions of the relevant statutes underlying the question:

A person shall not commit any act that reflects adversely on that person's fitness to engage in the practice of public accountancy. A discreditable act includes but is not limited to and the board may discipline a person for the following:
.....
(5) final conviction of any crime or imposition of deferred adjudication or community supervision in connection with a criminal prosecution, an element of which is dishonesty or fraud under the laws of any state or the United States, a criminal prosecution for a crime of moral turpitude, a criminal prosecution involving alcohol abuse or controlled substances, or a criminal prosecution for a crime involving physical harm or the threat of physical harm;
..............
(19) Interpretive Comment: The board has found 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) and §525.1 of this title (relating to Applications for the UCPAE, Issuance of the CPA Certificate, or Initial License) that any crime of moral turpitude directly relates to the practice of public accountancy. A crime of moral turpitude is defined in this chapter as a crime involving grave infringement of the moral sentiment of the community. The board has found in §519.7 of this title that any crime involving alcohol abuse or controlled substances directly relates to the practice of public accountancy.
.....


https://texreg.sos.state.tx.us/public/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=22&pt=22&ch=501&rl=90


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I was on probation for a short while but I believe that ended well before I took the CPA exam.


I don't see anything in the language that says it doesn't matter that offenses occurred before then. I guess you could answer no and count on them not checking up on past offenses.

Personally, I suspect you may have been fraudulently practicing your entire career. But maybe there was a legit way around it.