Tex. Occ. Code § 901.454 · Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY
TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person who is an accountant of another state may use the title under which the accountant is generally known in the state from which the accountant received a certificate, license, or degree if:
(1) the person holds a license issued under this chapter or practices in this state under a privilege under Section 901.461 or 901.462; and
(2) any of the person's offices established or maintained in this state for the practice of public accountancy are licensed under this chapter.
(b) A person who holds a certification, degree, license, or other credential granted in a foreign jurisdiction that entitles the person to engage in the practice of public accountancy or its equivalent in that jurisdiction may use in this state any title or designation under which the person practices in the foreign jurisdiction, followed by a translation of the title or designation into English if it is in a different language and by the name of that jurisdiction, if:
(1) the person's activities in this state are limited to the provision of professional accounting services to persons who are residents, governments, or business entities of that foreign jurisdiction; and
(2) the person does not perform attest services or issue reports on the financial statements of any other person in this state.
(c) A person registered under Section 901.355 shall use the title held in the country from which the person received a certificate, license, or degree, and shall indicate the name of the country.
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. 11, eff. September 1, 2007.
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 99cff1d111357cbbcae313545401068c7c196605a6736996f287fcdcf16b7e18
- 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.
Occupations Code
- Tex. Occ. Code § 901.355REGISTRATION FOR CERTAIN FOREIGN APPLICANTS.Printed as Section 901.355
- Tex. Occ. Code § 901.461PRACTICE BY CERTAIN OUT-OF-STATE FIRMS.Printed as Section 901.461 or 901.462
- Tex. Occ. Code § 901.462PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS.Printed as Section 901.461 or 901.462
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.