1. (a) Replacement certificates may be issued by the board in appropriate cases and upon payment by the certified public accountant or public accountant of the fee as determined by the board in §521.11 of this title (relating to Fee for the Replacement of a Certificate). A registration or certificate holder is specifically prohibited from possessing more than one Texas certificate as a certified public accountant or registration as a public accountant.
2. (b) When a replacement certificate is requested, the registration or certificate holder must return the original or registration certificate or submit a sworn affidavit describing the occurrence that necessitated the replacement certificate or registration.

Source Note:The provisions of this §514.3 adopted to be effective June 11, 2008, 33 TexReg 4504.