- (a) The Texas State Board of Public Accountancy has established the Peer Assistance Oversight committee to oversee the activities of the Texas Society of Certified Public Accountants' peer assistance program as mandated under the Texas Health and Safety Code, Chapter 467.
- (b) The Peer Assistance Oversight Committee operates under the premise that impairments caused by substance abuse and mental illness are treatable.
(c) The Peer Assistance Oversight Committee's responsibilities include, but are not limited to:
- (1) protecting the public from CPAs whose ethical, behavioral, and technical violations due to chemical dependency and/or mental illness have harmed, or have the potential to harm, the public;
- (2) encouraging CPAs, CPA candidates, and accounting students to seek assistance for impairment due to chemical dependency and/or mental illness;
- (3) cooperating with the Texas Society of CPAs peer assistance program in promoting confidential assistance to CPAs, CPA candidates, and accounting students who suffer from chemical dependency and/or mental illness; and
- (4) disseminating information about the peer assistance program to CPAs, CPA candidates, and accounting students.
Source Note:The provisions of this §502.2 adopted to be effective October 15, 2008, 33 TexReg 8513.