Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 517 - PRACTICE BY CERTAIN OUT OF STATE FIRMS AND INDIVIDUALS
Section 517.1 - Practice by Certain Out of State Firms

Universal Citation: 22 TX Admin Code ยง 517.1

Current through Reg. 49, No. 38; September 20, 2024

(a) A firm is required to hold a firm license if the firm establishes or maintains an office in this state.

(b) A CPA firm that is licensed and has its primary place of business in another state and is not required to hold a firm license pursuant to subsection (a) of this section may practice in this state without a firm license or notice to the board if the firm's practice in this state is performed by an individual who holds a license under Chapter 515 of this title (relating to Licenses) or who practices under a privilege pursuant to § 517.2 of this chapter (relating to Practice by Certain Out of State Individuals).

(c) A firm described by subsection (b) of this section may exercise all the practice privileges of a firm license holder only if:

(1) the firm complies with the board's peer review program found in Chapter 527 of this title (relating to Peer Review); and

(2) the services are performed by an individual who holds a license under this chapter or practices under a privilege provided in § 517.2 of this chapter and §901.462 of the Act (relating to Practice by Out-of-State Practitioner with Substantially Equivalent Qualifications).

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