1. (a) The board may discipline a candidate for any grounds specified in Section 901.503 of the Public Accountancy Act. Such grounds include but are not limited to the conduct described in subsections (b) - (d) of this rule.
2. (b) The board may discipline a candidate for making a false, fraudulent or materially misleading statement or a material omission on, or in connection with, any application for evaluation, examination or to become a certified public accountant of this state. The withdrawal of any application shall not deprive the board of its authority to take action against the applicant.
3. (c) The board may discipline any candidate for failing to comply with written guidelines of conduct to be adhered to by candidates during the examination or oral guidance by representatives of the board at any examination location.
4. (d) The board may discipline any candidate for cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the CPA Examination at any location within the state where the examination is given, or where a Texas candidate is taking the CPA Examination at a location outside of the state. The voluntary departure or expulsion from an examination shall not deprive the board of its authority to take action against the applicant.

5. (e) Cheating, subverting, attempting to subvert, aiding, abetting or conspiring to cheat on the CPA Examination includes, but is not limited to, engaging in, solicitation, or procuring any of the following:

   1. (1) any communication between one or more examinees and any person, other than a proctor or exam administrator while the examination is in progress.
   2. (2) any communication between one or more examinees and any person at any time concerning the content of the examination including, but not limited to, any exam question or answer, unless the examination has been publicly released by the preparer of the examination except for communication with a proctor or exam administrator while the examination is in progress.
   3. (3) taking by another of all or any part of the examination for the examination candidate.
   4. (4) possession or use at any time during the examination or while the examinee is in the examination site of any device, material, or document that is not expressly authorized for use by examinees during the examination including but not limited to, notes, crib sheets, books, and electronic devices.

Source Note:The provisions of this §511.70 adopted to be effective August 16, 2001, 26 TexReg 6023.