Whenever the board, through its executive director, determines that a person is engaging in an act or practice that constitutes the practice of public accountancy without a license issued under the Act, the board, through its executive director, and the person under investigation may agree to an Agreed Consent Order.

1. (1) The executive director may refer an investigation to the Constructive Enforcement Committee for its consideration before taking any action. In such cases, the Constructive Enforcement Committee may recommend that staff dismiss the matter without further action, instruct staff to investigate the matter further or recommend that staff offer the person under investigation an Agreed Consent Order.
2. (2) The executive director may enlist the aid of the members of the Constructive Enforcement Advisory Committee in gathering evidence during investigations of the unauthorized practice of public accountancy.

Source Note:The provisions of this §518.2 adopted to be effective June 9, 2004, 29 TexReg 5627; amended to be effective October 15, 2008, 33 TexReg 8516; amended to be effective June 7, 2012, 37 TexReg 4051; amended to be effective April 1, 2026, 51 TexReg 2066.