Tex. Occ. Code § 901.451 · Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY
USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT."
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
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. 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.
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 6b82944fbba5436ed11ca7ebf9248d618af87152441f17ee5e85be9f594411d5
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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