Addressing Substance Abuse in the Profession

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 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