John M. Sharbaugh, CEOTexas Society of CPAs

Texas legislature passed “Peer Assistance Programs” statute in 1989 (Chapter 467) to promote the creation of approved peer assistance programs

Defined as a program designed to help an impaired professional

TSCPA created its program in 1994 Separate legal entity – TSCPA Peer

Assistance Foundation Coordinated with the Texas State Board of

Public Accountancy

The core of the Texas program is the “Accountants Confidential Assistance Network (ACAN)” – a statewide network of recovering CPAs

CPAs volunteer to share their experiences with other CPAs and accounting students

Not a treatment program – but offers support and makes referrals to treatment programs like AA and others

Volunteers in the network receive training on chemical dependency and mental illness, as well as intervention skills

The program’s stated purpose is:

◦ “to offer CONFIDENTIAL assistance to Certified Public Accountants and accounting students who may have a drug or alcohol dependency or mental health problem”

ACAN complies with Chapter 467 of the Texas Health and Safety Code

Also related regulations issued by the Texas Commission on Alcohol and Drug Abuse

By meeting these regulations and guidelines, the program qualifies for the grant of civil immunity provided by the statute

Individuals involved in administering and operating the program are protected from civil liability

Chapter 467 requires confidentiality

Alcohol◦ Nearly 17.6 million adult Americans abuse alcohol

or are alcoholics◦ Several million more engage in risky drinking◦ 53% of men and women in the U.S. report that

one or more of their close relatives has a drinking problem

◦ In economic terms, alcohol-related problems cost society approximately $185 billion per year

Drug Dependence & Abuse◦ A major public health problem affecting every

community and family directly or indirectly◦ Drugs take a toll on our society including health

care expenditures, lost earnings and costs associated with crime and accidents

◦ In economic terms, drug abuse and dependence is estimated at $181 billion

Depression◦ 9.5 % of the population suffers from a depressive

illness – over 20 million adults◦ Depression can destroy family life as well as the

life of the ill person if left untreated◦ Most people with a depression-related illness do

not seek treatment, although a great majority can be helped

Anxiety Disorders◦ 18% of American adults – 40 million people, are

affected in a given year◦ These disorders commonly occur along with other

mental or physical illnesses, including alcohol or substance abuse

◦ These “other” illnesses need to be treated before a person will respond to treatment for anxiety disorders

Alcohol, drug abuse and mental health issues also affect the CPA profession

CPAs are not immune from these problems In fact, some feel that professionals may be

more inclined to abuse substances because of the stress and pressures of their work and their personality types - driven to succeed

Substance abuse and mental health issues also can affect the public – end users of the CPA services

Some disciplinary issues have at their root a substance abuse or mental health issue

The problems can affect the image of the profession for all CPAs

CPAs should care about this problem to help their fellow professionals and, in the end, to protect the public they serve

State boards should care to help minimize such problems for the public

In 2006, the Texas State Board of Public Accountancy approved funding for an improved peer assistance program for Texas CPAs

Initial grant of $65,000 a year to help fund the program

In 2007, TSBPA increased this grant to $90,000 a year

This grant is supplemented by voluntary contributions from TSCPA members to our Peer Assistance Foundation

Support from TSCPA itself – administrative resources

The TSBPA provides this grant to the TSCPA Peer Assistance program – under the authority granted in the 1989 state statute (Chapter 467)

Under that law, a state licensing board may add a surcharge of not more than $10 to its license renewal fee to fund an approved peer assistance program

The statute allows a licensing board to contract with, provide grants to, or make other arrangements with a professional association or other institution to implement a peer assistance program

TSBPA Rule 502.1 – Peer Assistance to Licensees

Provides underpinning for the program Details that if the TSBPA receives

information regarding a licensee indicating possible substance abuse or mental health issue, the board may:◦ Refer the licensee to an approved peer assistance

program◦ Require the licensee to participate in or complete

a course of treatment or rehabilitation

The grant from TSBPA has enabled us to improve our Peer Assistance Program by:◦ Hiring a full time director for the program◦ Engaging on a contract basis a volunteer from

within the program to help us recruit other CPAs for our Network

◦ Expanding our confidential hotline ◦ Increasing our outreach to schools and

universities◦ Helping TSBPA assess exam candidates◦ Continuing to assist and evaluate licensees

referred by the TSBPA

As part of our grant agreement with the TSBPA, our Peer Assistance Foundation agrees to report to the TSBPA on a quarterly basis information such as:◦ Number of persons contacted as a result of referrals

from TSBPA◦ Number of persons receiving services◦ Number of persons completing ACAN Mentoring

Program◦ Number of ACAN volunteers◦ Other information requested by TSBPA

Texas model is a good example of how the CPA profession and state regulators can partner to help address these problems – call on us if we can be of assistance in your efforts

Other states should look for ways they can help on this front

May require legislative action to adopt a Peer Assistance statute similar to that in Texas

Or you may already have such a law on the books The key is to look for ways you can help and

implement