1. (a) Acceptable supervision must be performed by an individual holding an active license or permit in this state or another state.

   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 or may be a CPA in any registered accounting firm if the following conditions are met:

      1. (A) the CPA firm is engaged to provide supervision, review, and evaluation of work; and
      2. (B) the supervision, review, and evaluation of work is performed on a routine and recurring basis to permit the CPA firm or other supervisor to provide documentation of work experience.
   2. (2) 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 the candidate to prove that supervision was adequate and effective in any situations contrary to 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.