Sec. 901.453. USE OF OTHER TITLES OR ABBREVIATIONS. (a) Except as provided by Subsection (b), a person may not assume or use:
(1) a title or designation likely to be confused with "certified public accountant" or "public accountant," including "certified accountant," "chartered accountant," "enrolled accountant," "licensed accountant," "registered accountant," or "accredited accountant"; or
(2) an abbreviation likely to be confused with "CPA," including "CA," "PA," "EA," "RA," "LA," or "AA."
(b) A person may hold the person out to the public as an "accountant," "auditor," or any combination of those terms or assert that the person has expertise in accounting or auditing only if:
(1) the person holds a license issued under this chapter and each of the person's offices in this state for the practice of public accounting is maintained and practices under a firm license as required under Subchapter H; or
(2) the person practices under a privilege under Section 901.461 or 901.462.
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. 10, eff. September 1, 2007.
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