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 517.3 - Conditions of Practice of Out of State Firms and Individuals

Universal Citation: 22 TX Admin Code ยง 517.3

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

(a) A firm or individual practicing under a practice privilege under this section, as a condition of the privilege of practicing without a license:

(1) is subject to the personal and subject matter jurisdiction and disciplinary authority of the board;

(2) must comply with the Act and the board's rules; and

(3) is considered to have appointed the regulatory agency of the state that issued the firm's or individual's license as the agent on whom process may be served in any action or proceeding by the board against the firm or individual.

(b) A firm or individual practicing under a practice privilege under this section shall promptly cease offering or rendering professional services in this state if the firm's license or individual's license or certificate to practice in the state of primary business is no longer valid.

(c) A firm that practices under § 517.1 of this chapter (relating to Practice by Certain Out of State Firms) must use the firm name that it uses in the state in which it is licensed and has its principal place of business.

(d) A firm that performs an engagement that is required to be performed in accordance with SSARS, such as compilations and reviews, is performing an attest service and must comply with the Peer Review provisions of Chapter 527 of this title (relating to Peer Review).

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