Tex. Occ. Code § 901.351 · Subchapter H. FIRM LICENSE REQUIREMENTS
FIRM LICENSE REQUIRED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A firm may not provide attest services or use the title "CPA's," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or a variation of one of those titles unless the firm holds a firm license issued under this subchapter or practices in this state under a privilege under Section 901.461.
(a-1) A firm is required to hold a firm license under this subchapter if the firm establishes or maintains an office in this state.
(b) The board shall grant or renew a firm license to practice as a certified public accountancy firm to:
(1) a firm that applies and demonstrates the necessary qualifications in accordance with this subchapter; or
(2) a firm originally licensed as a certified public accountancy firm in another state that demonstrates the necessary qualifications in accordance with this subchapter.
(c) A firm license issued under Subsection (b)(2) is automatically revoked and may not be renewed if the firm does not maintain a license as a certified public accountancy firm in the other state.
(d) Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.
(e) The board by rule shall specify:
(1) the form of the application for a firm license;
(2) the fee for an original or renewal firm license, which may be based on the number of owners, members, partners, shareholders, or employee license holders in this state, not to exceed $25 for each of those persons;
(3) the term of a firm license; and
(4) the requirements for renewal of a firm license.
Notes and commentary — not statutory text
History
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1497, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 3, eff. September 1, 2007.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 10, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm
- Text hash
- sha256 70becab6b32681f7e343d636745aab1aadf1389d74476e53531c52e6d8289409
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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