Addressing Substance Abuse in the Profession

1. Addressing Substance Abuse in the Profession John M. Sharbaugh, CEO Texas Society of CPAs

2. Peer Assistance in Texas • 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

3. Peer Assistance in Texas • 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

4. The Purpose of ACAN • 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”

5. State Regulations & Guidelines • 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

6. Scope of the Problem - Alcohol • 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

7. Scope of the Problem - Drugs • 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

8. Scope of the Problem - Depression • 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

9. Scope of the Problem - Anxiety • 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

10. Why Should CPAs and State Boards Care? • 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

11. Why Should CPAs and State Boards Care? • 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

12. Texas State Board Support • 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

13. Texas State Board Support • 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

14. TSBPA Rules • 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

15. Improved Program • 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

16. State Board Oversight • 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

17. Look for Ways You Can Help in Your State • 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

18. Questions?