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 517.2 - Practice by Certain Out of State Individuals
Universal Citation: 22 TX Admin Code ยง 517.2
Current through Reg. 49, No. 12; March 22, 2024
(a) An individual who holds a certificate or license as a CPA issued by another state and whose principal place of business is not in this state may exercise all the privileges of certificate and license holders of this state without obtaining a certificate or license under this chapter if:
(1) NASBA's National
Qualification Appraisal Service has verified that the other state has
education, examination, and experience requirements for certification or
licensure that are comparable to or exceed the requirements for licensure as a
CPA of the AICPA/NASBA UAA and the board determines that the licensure
requirements of that Act are comparable to or exceed the licensure requirements
of this chapter; or
(2) the
individual obtains from NASBA's National Qualification Appraisal Service
verification that the individual's education, examination, and experience
qualifications are comparable to or exceed the requirements for licensure as a
CPA of the AICPA/NASBA UAA and the board determines that the licensure
requirements of that Act are comparable to or exceed the licensure requirements
of this chapter.
(b) An individual who meets the requirements of subsection (a)(1) or (2) of this section and who offers or renders professional services in person or by mail, telephone, or electronic means may practice public accountancy in this state without notice to the board.
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