ESBD_519936_1779469561803_Audit_Tax_CPA Consultants_FY27.docx

The Texas State Board of Public Accountancy (hereinafter referred to as the Board) is soliciting responses to this Request for Qualifications (RFQ) for qualified individuals and entities to provide consulting services to review attest and preparation services work and tax preparation work of Certified Public Accountants (CPA).

B. Scope of Work The subject matter areas described in this "Scope of Work" section of this RFQ are independent offerings and may result in separate engagement agreements with the Board, or the Board may, at its option, combine one or more subject matter areas into one or more engagement agreements. Respondents may respond with respect to any one or more of the subject matter areas in which Respondents consider their firms to be qualified.

Specific Tasks-CPA Consultant The CPA consultant(s) will be required to provide a Board committee with an opinion as to whether the audits, compilations, reviews or other attest services and preparation services and tax work and advice performed by Board licensees being examined by the Board were prepared in accordance with applicable professional standards, including but not limited to Statements on Auditing Standards or if it is an examination of prospective financial information, Standards for Attestation Engagements and other related areas. Areas of expertise include attest work, school district audits, and audit of public companies, tax shelters, tax preparation, business valuations and appraisals.

The consultant(s) will be asked to provide a written report to the Board committee and possibly appear before the Board committee to present the report. The consultant(s) may also be asked to serve as an expert witness regarding the opinions expressed in the report in an informal hearing before the Board committee or in an adjudicatory proceeding before an Administrative Law Judge of the State Office of Administrative Hearings (SOAH). The extent of the consultant's review and report will be determined by the Board committee and a response time established at the time of the assignment.

Previous Price The Board expended $10,000 for the period of September 1, 2025 through May 22, 2026.

Estimated Date The estimated date that the services will be needed is September 1, 2026 through August 31, 2027, which may be extended by agreement of the parties without a new RFQ.

II. REQUIREMENTS & QUALIFICATIONS FOR PARTICIPATION IN PROCESS

Certification-CPA Any person responding to this Request for Qualifications to be a CPA consultant must be a Texas licensed Certified Public Accountant with at least seven years of experience in the area of their expertise. The disciplinary history of the CPA being considered for this contract will be reviewed and considered prior to the award of any contract.

III. Terms of Selection Services under this RFQ will commence on or after proper execution of the CPA consultant contract by both parties. All engagements must be evidenced by a standard Board form of CPA consultant contract. Each contract will specify a limit on hourly rates and reimbursable expenses during the engagement.

CPA consultant must execute and comply with the required form of CPA consultant contract attached as Appendix A, which is subject to change as required by the Board.

This contract may be extended into the Board's following fiscal year.

After the selection, the responses will be available for public inspection in accordance with the Public Information Act, Government Code, and Chapter 552.

A. Termination of Contract The Board reserves the right to terminate the contract, in whole or in part, due to failure of the consultant to carry out any term, promise, or condition of the contract. The Board reserves the right to terminate the agreement at any time without penalty or recourse by giving written notice to the consultant at least 30 days before the effective date of the termination or by not renewing the contract beyond its expiration date. In the event of termination, all documents, data, and reports prepared by the consultant under the contract shall become the property of the Board. The consultant will be entitled to receive just and equitable compensation for that work completed before the effective date of termination.

B. Prohibited Interest and Conflict of Interest By submitting its proposal, Respondent warrants and represents that it does not have, nor shall it permit, any conflicts of interest that would impair its ability to perform the services required by the contract in the best interests of the Board, its members, and the state of Texas.

No Board member or employee may have a direct interest in the proceeds from a contract resulting from this RFQ. No Board member or employee may be related within the second degree of consanguinity or affinity to anyone who has a direct interest in the proceeds of a contract arising from this RFQ.

C. Confidentiality The consultant will be provided confidential records or documents in connection with the consultant's work under the contract. When this occurs the consultant will be required to maintain the confidentiality of such documents. Breach of such confidentiality could subject the consultant to action by the Board.

D. Reserved Rights The Board reserves the right to reject any and all offers and re-solicit or cancel this RFQ if that action is deemed in the best interest of the Board.

The Board will make a selection(s) on the basis of demonstrated competence and qualifications to perform the services and for a reasonable price. The selection will not be made on the basis of competitive bids.

IV. RFQ Response Instructions and Requirements All proposals must be submitted by June 12, 2026, at 5:00 p.m. central standard time in accordance with the instructions below. Responses received after that date and time will not be accepted and the Board assumes no responsibility for late responses.

Each Respondent shall submit one Proposal. The Proposal should be sent to the address set forth below. Responses should be in either one printed hard copy or electronic email with attachments.

Printed copies of the Proposal should be submitted in separate loose leaf binders on single-sided 8-1/2 x 11 inch paper.

Respondents should be prepared to give further information to the Board if requested. Final selection will be made by the Board.

PROPOSAL DELIVERY LOCATION:

General Counsel Texas State Board of Public Accountancy

Physical Address (for courier, FedEx, etc.) and Mailing Address:

505 E. Huntland Drive, Suite 380 Austin, Texas 78752

Or

Email: cjones@tsbpa.texas.gov

REFER ALL INQUIRIES TO:

cjones@tsbpa.texas.gov

Expected Sequence of Events/Critical Dates

DATE

EVENT

May 22, 2026

Publication of RFQ on the Electronic State Business Daily (“ESBD”).

Email questions are permitted as of this date. RFQ questions must be submitted to: mrios@tsbpa.texas.gov NOTE: responses to these questions may be provided to all Respondents at the Boards’ discretion.

July 9, 2026

Executive Director to review proposals and commencement of negotiations and election of recommended outside counsel or consultant firm to Board.

THE BOARD RESERVES THE RIGHT TO EXTEND ANY AND ALL DEADLINES ABOVE, TO REJECT ANY AND ALL RESPONSES, TO CONTRACT WITH ONE OR MORE FIRMS, OR TO ISSUE A NEW RFQ AT ANY TIME, IN ITS SOLE DISCRETION. THE BOARD WILL NOT NOTIFY RESPONDENTS UNLESS THEY ARE SELECTED FOR INTERVIEWS OR ENGAGEMENT.

THE BOARD IS UNDER NO LEGAL REQUIREMENT TO EXECUTE ANY CONTRACT ON THE BASIS OF THE ISSUANCE OF THIS RFQ. THE BOARD WILL NOT PAY ANY EXPENSES ASSOCIATED WITH RESPONDING TO THIS RFQ. THE BOARD SPECIFICALLY RESERVES THE RIGHT TO VARY ALL PROVISIONS SET FORTH AT ANY TIME WHERE THE BOARD DEEMS IT TO BE IN ITS BEST INTEREST.

A. RFQ Response Requirements

The response must include a recitation of experience and qualifications. The Board will only consider those responses that include all elements required by this RFQ. The final selection(s) will be to the submitter(s) whose services demonstrate the competence and qualifications to perform the services and for a reasonable price.

B. RFQ Response Guidelines

Respondent agrees that it shall not discuss any aspect of its Proposal with any other firm that may also be responding to this RFQ.

State the fees you are proposing in order to perform the services. State the range of hourly billing rates, by timekeeper status (CPA consultant, shareholder or partner), of each CPA consultant and support staff proposed for assignment to the engagement. Include any out-of-pocket expenses for which your firm charges, including, but not limited to copies, telephone calls, etc. State what discounts, if any, to these rates the firm proposes to provide to the Board.

C. Requested Information – General

State with specificity any inability to comply with or any deviations from or modifications to any provisions of the RFQ and the form of CPA consultant contract attached as Appendix A.

After internal inquiry, identify any known relationship, either business or personal, which you or a member of your firm has with any Board member, Committee member or employee of the Board. In addition, identify any relationship, whether business or personal, that you or a member of your firm has with a person known to you to have substantial business dealings with the Board.

The standard form of CPA consultant contract requires disclosure of consultant’s professional liability insurance limits and deductibles. Please indicate in your response the firm’s professional liability insurance limits and the name of the carrier or carriers.

D. Respondent Responsibility

Respondents are responsible for reviewing and responding to the RFQ materials available on the ESBD website. The ESBD provides interested Respondents with an electronic version of the RFQ, its attachments and responses that the Board may provide to questions it receives in connection with this RFQ. Notices of changes to items with a direct impact on the original RFQ process shall be posted on the ESBD. Respondents should check the ESBD frequently for updates. Respondents are solely responsible for verifying the Board’s receipt of their questions, if applicable.

E. Media Releases

Respondents are not authorized to make or participate in any media releases pertaining to this RFQ, their responses hereto, the CPA consultant contract, or the services to which they relate without the prior written approval of the Board, and then only in accordance with explicit written instructions from the Board.

F. Public Information Act

As reflected in greater detail herein, the Board is required to provide access to certain records in accordance with the provisions of Chapter 552, Tex. Gov’t Code, and the Texas Public Information Act (“PIA”). Respondent is required by Texas law to make any information provided in response to this RFQ, and not otherwise excepted from disclosure under the PIA, available in a format that is accessible by the public at no additional charge to the Board. Guidance on determining whether information is excepted from disclosure under the PIA may be found in the Texas Public Information Handbook:

https://www.texasattorneygeneral.gov/files/og/PIA_handbook_2018.pdf

During the evaluation process, the Board shall make reasonable efforts as allowed by law to maintain Proposals in confidence and shall release Proposals only to personnel involved with the evaluation of the Proposals and implementation of the CPA consultant contract unless otherwise required by law.

However, the Board cannot prevent the disclosure of public documents and may be required by law to release documents that Respondent considers to be confidential and proprietary. Respondent warrants and represents that all information that it, in good faith and with legally sufficient justification, considers to be properly excepted from disclosure under the PIA will be clearly labeled as confidential upon submission to the Board. Respondent’s signature further reflects that all documents submitted and not marked “confidential” shall be considered to be public information. All public information submitted by Respondent, and information that is considered to be public because it is not designated by Respondent as confidential, in response to this RFQ may be fully disclosed by the Board without liability and without prior notice to or consent of Respondent or any of its subcontractors or agents.

G. Disclosure of Information By submitting a Proposal, Respondent acknowledges and agrees that the Board shall have no liability to Respondent or to any other person or entity for disclosing information in accordance with the PIA.

Upon receipt of a PIA request for Respondent’s confidential information, the Board will notify Respondent and submit the information to the Texas Attorney General with a request for the Texas Attorney General to issue a ruling on whether the information is excepted from public disclosure.

In such event, it is Respondent’s sole obligation to advocate in good faith and with legally sufficient justification the confidential or proprietary nature of any information it provides to the Board. Respondent acknowledges and understands that the Texas Attorney General may nonetheless determine that all or part of the claimed confidential or proprietary information shall be publicly disclosed.

In addition, Respondent specifically agrees that the Board may release Respondent’s information, including alleged confidential or proprietary information, upon request from individual members, agencies or committees of the Texas Legislature where needed for legislative purposes, as provided for in the PIA, or to any other person or entity as otherwise required by law.

H. Retention of Proposal

All Proposals submitted become the sole property of the Board.

I. Modification/Cancellation

The Board reserves the right to modify or cancel this RFQ, in whole or in part. After the awarding of a contract, the Board reserves the right to add to, delete from, cancel, or substitute work requirements as it deems advisable for the success of the work needed.

J. Notification of Withdrawal of Proposal

A Proposal may be withdrawn prior to the date and time specified for Proposal submission with a formal written notice signed by an authorized representative of Respondent and accepted by the Board.

K. Supplements to RFQ

In the event it becomes necessary, at the Board’s discretion, to revise any part of this RFQ, or if the Board determines that any additional information is needed to clarify the provisions of this RFQ, supplemental information shall be posted on ESBD. Respondents should check the ESBD frequently for updates.

L. Reserved Rights The Board retains the right to approve one or more Proposals from the Respondent(s) that are in its best interests. The Board is not required to select the lowest proposed rate, but shall make the selection and award on the basis of demonstrated competence and qualifications to perform the services for a fair and reasonable price.

The Board reserves the right to reject any Proposal that does not fully comply with the RFQ’s instructions and criteria, and to call for new Proposals if deemed by the Board to be in the best interests of the Board. The Board is under no legal requirement to execute a CPA consultant contract on the basis of this RFQ.

Statement of Officer Regarding Proposal and Financial Standing

The undersigned hereby represents that the undersigned is duly authorized to sign this statement on behalf of [__________] (the “Firm”) and that the undersigned:

1. Has completely read and understands the Texas State Board of Public Accountancy’s Request for Qualifications for CPA Consultant, including all attachments thereto (the “RFQ”);

1. Hereby certifies that the information presented in the Firm’s Proposal is complete, true, accurate, and in full compliance with the RFQ, except as specifically indicated in the Proposal.

In addition, the undersigned hereby certifies that the Firm is in good financial standing, not in any form of bankruptcy, and current in the payment of all taxes and fees.

The undersigned has executed this certificate this ___ day of ______, 2026.

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