1. (a) Acceptable supervision must be performed by a CPA experienced in the non-routine accounting area assigned to an applicant and who holds an active license or permit in this state or another state and has not been exempted from the board's CPE during the period of supervision.

   1. (1) Supervision is provided whenever the person being supervised reports to, is instructed by, is reviewed by, and is evaluated directly by the supervisor. The supervisor in this capacity may be in an intermediate level of supervision above the applicant.

   2. (2) Where there is no CPA, acceptable supervision may be gained if the following conditions are met:

      1. (A) a registered CPA firm is engaged to provide supervision, review, and evaluation of work experience; and
      2. (B) the supervision, review, and evaluation of work is performed on a routine and recurring basis to permit the CPA firm to provide documentation of work experience;
      3. (C) the CPA firm does not perform attest services for which independence is required for the applicant or the applicant's employer; and
      4. (D) the CPA assigned to provide the supervision is actively licensed and experienced to provide such supervision in the non-routine accounting area assigned to the applicant.
   3. (3) Telecommunications equipment and computers may be used to facilitate supervision. The board requires detailed documentation if such devices are used to facilitate supervision.
2. (b) It is the responsibility of an applicant to prove that supervision was adequate and effective in any situations inconsistent with the above examples.

Source Note:The provisions of this §511.124 adopted to be effective September 14, 1990, 15 TexReg 5022; amended to be effective April 24, 1996, 21 TexReg 3186; amended to be effective February 12, 2003, 28 TexReg 1186; amended to be effective August 8, 2012, 37 TexReg 5776; amended to be effective April 18, 2018, 43 TexReg 2274.