Tex. Occ. Code Section 901.159
Peer Review

(a)

The board by rule shall provide for a peer review program to review the work product of a license holder or of the certified public accountancy firm in which the license holder is a member, in lieu of the license holder, to the extent necessary to comply with any applicable standards adopted by generally recognized bodies responsible for setting accounting standards. Peer review must include a verification that each individual in a certified public accountancy firm who is responsible for supervising attest services and who signs or authorizes another person to sign an accountant’s reports on financial statements on behalf of the firm meets the competency requirements of the professional standards that apply to those services.

(b)

The board by rule shall establish a fee in an amount not to exceed $200 to be paid by a certified public accountancy firm, or by a license holder who is not a member of a certified public accountancy firm, for each peer review required by the board under this section.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 7, eff. Sept. 1, 2001.

Source: Section 901.159 — Peer Review, https://statutes.­capitol.­texas.­gov/Docs/OC/htm/OC.­901.­htm#901.­159 (accessed Jun. 5, 2024).

901.001
Short Title 901.002
General Definitions 901.003
Practice of Public Accountancy 901.004
Construction 901.005
Findings 901.006
Application of Sunset Act 901.0021
Meaning and Implication of Report 901.051
Board Membership 901.052
Eligibility of Public Members 901.053
Membership and Employee Restrictions 901.054
Terms 901.055
Officers 901.056
Grounds for Removal 901.057
Per Diem 901.058
Member Equality 901.059
Training 901.101
Executive Director and Personnel 901.102
Division of Responsibilities 901.103
Qualifications and Standards of Conduct Information 901.104
Career Ladder Program 901.105
Equal Employment Opportunity Policy 901.151
General Powers and Duties of Board 901.152
Advisory Committees 901.153
Enforcement Committees 901.154
Fees 901.155
Scholarship Trust Fund for Accounting Students 901.156
Rules of Professional Conduct 901.157
Rules for Specialization 901.158
Rules Restricting Competitive Practices 901.159
Peer Review 901.160
Availability and Confidentiality of Certain Board Files 901.161
Privilege for Certain Information 901.162
Immunity from Liability 901.164
Outside Legal Counsel 901.165
Rules for Attest Services 901.166
Authority to Issue Subpoena, Administer Oath, and Receive Evidence 901.167
Negotiated Rulemaking and Alternative Dispute Resolution Policy 901.168
Technology Policy 901.169
Criminal History Record Information 901.201
Public Interest Information 901.202
Complaints 901.203
Complaint Information 901.204
Public Participation 901.251
Certificate Required 901.252
Eligibility Requirements 901.253
Background Investigation 901.254
Education Requirements 901.256
Work Experience Requirements 901.257
Oath and Certificate Fee 901.258
Transfer of Complete Examination Credit Between States 901.259
Certification Based on Reciprocity 901.260
Certificate Based on Foreign Credentials 901.301
Administration 901.302
Application of Intent 901.303
Filing Fee 901.304
Examination Fee 901.305
Frequency of Examination 901.306
Content and Security of Examination 901.307
Grading Examination 901.308
Examination Results 901.309
Reexamination 901.310
Passage of Examination 901.311
Restructure of Examination 901.312
Transfer of Partial Examination Credit Between States 901.351
Firm License Required 901.352
Application for Firm License or Registration 901.353
Resident Manager 901.354
Firm License Information and Eligibility 901.355
Registration for Certain Foreign Applicants 901.401
License Required 901.402
Eligibility Requirements 901.403
Application for and Renewal of License 901.404
Notice of License Expiration 901.405
Procedure for Renewal 901.408
Consequence of Failure to Pay Certain Fees 901.409
Fee Reduction for Retired Persons or Persons with Disabilities 901.411
Continuing Professional Education 901.453
Use of Other Titles or Abbreviations 901.454
Title Used by Certain Out-of-state or Foreign Accountants 901.455
Name Requirements and Restrictions 901.456
Reports on Financial Statements 901.457
Accountant-client Confidentiality 901.458
Loss of Independence 901.459
Applicability of Partnership Requirements to Partner 901.460
Performing Attest Services 901.461
Practice by Certain Out-of-state Firms 901.462
Practice by Out-of-state Practitioner with Substantially Equivalent Qualifications 901.501
Disciplinary Powers of Board 901.502
Grounds for Disciplinary Action 901.503
Board Action Involving Applicant 901.504
License Revocation Based on Violation of Chapter 901.505
Procedure Pending Final Conviction of Certain Offenses 901.506
Voluntary Surrender of Certificate or Firm License 901.507
Reinstatement 901.508
Right to Hearing 901.509
Notice of Hearing 901.510
Legal Representation at Hearing 901.511
Disciplinary Action for Act Committed in Another State 901.551
Imposition of Administrative Penalty 901.552
Amount of Penalty 901.553
Report and Notice of Violation and Penalty 901.554
Penalty to Be Paid or Hearing Requested 901.555
Hearing 901.556
Options Following Decision: Pay or Appeal 901.557
Collection of Penalty 901.558
Remittance of Penalty and Interest 901.601
Cease and Desist Order 901.602
Criminal Penalty 901.603
Intervention in Action 901.604
Single Act as Evidence of Practice 901.605
Appointment of Secretary of State as Agent 901.606
Immunity from Liability 901.652
Public Purpose 901.653
Scholarships 901.654
Factors 901.655
Rules 901.656
Scholarship Regulations 901.658
Funding 901.659
Minority and Disadvantaged Student Internships 901.660
Report on Accountant Scholarship Program 901.1525
Appointment of Board Committees 901.1565
Rules on Consequences of Criminal Conviction 901.5045
Emergency Suspension 901.6011
Injunctive Relief 901.6015
Restitution
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 901.159’s source at texas​.gov