John M. Sharbaugh, CEO
Texas 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