Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." (a) A person may not assume or use the title or designation " certified public accountant," the abbreviation "CPA," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant unless the person holds a certificate under this chapter.
(b) A person may not provide attest services or assume or use the title "certified public accountants," the abbreviation "CPAs," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountancy firm unless:
(1) the person holds a firm license issued under this chapter or practices in this state under a privilege under Section 901.461;
(2) ownership of the person complies with the requirements of this chapter and rules adopted by the board; and
(3) the person complies with board rules authorizing the practice.
(c) The title or designation "certified public accountant" and the abbreviation "CPA" may not be used in connection with an office that does not meet the requirements of Sections 901.353 and 901.354.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 29, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 9, eff. September 1, 2007.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 17, eff. September 1, 2019.
Structure Texas Statutes
Title 5 - Regulation of Financial and Legal Services
Subtitle A - Financial Services
Subchapter J. Practice of Public Accountancy
Section 901.451. Use of Title or Abbreviation for "Certified Public Accountant
Section 901.452. Use of Title or Abbreviation for "Public Accountant
Section 901.453. Use of Other Titles or Abbreviations
Section 901.454. Title Used by Certain Out-of-State or Foreign Accountants
Section 901.455. Name Requirements and Restrictions
Section 901.456. Reports on Financial Statements; Use of Name or Signature on Certain Documents
Section 901.457. Accountant-Client Privilege
Section 901.458. Loss of Independence
Section 901.459. Applicability of Partnership Requirements to Partner
Section 901.460. Performing Attest Services
Section 901.461. Practice by Certain Out-of-State Firms
Section 901.462. Practice by Out-of-State Practitioner With Substantially Equivalent Qualifications