Tex. Occ. Code § 901.455 · Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY
NAME REQUIREMENTS AND RESTRICTIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The name or designation assumed or used by a license holder must include:
(1) the individual's name, if the license holder is an individual;
(2) the name of at least one current or former partner, if the license holder is a partnership; or
(3) the name of at least one current or former shareholder, if the license holder is a corporation.
(b) A license holder may not assume or use a name that is misleading as to the legal form of the license holder's firm or as to the persons who are partners, officers, or shareholders of the firm. A firm licensed under this chapter may assume or use the designation "and company" or "and associates," or any abbreviation of those terms, only if at least two persons licensed under this chapter are involved in the practice of the firm.
(c) A corporation that is licensed under this chapter may practice public accountancy under a corporate name indicating that it is engaged in that practice.
(d) A license holder may not use a trade name or descriptive words indicating the character or grade of service offered, except as authorized by board rule.
(e) A firm that practices under Section 901.461 must use the firm name that it uses in the state in which it is licensed and has its principal place of business.
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. 30, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 12, 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 331551894eb37f4376f486970c9c156758f6b03b61961953780c839aa9f7b18b
- 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.
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.