Addressing Substance Abuse in the Profession

 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

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