Texas § 901.451 USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT."

Texas Statutes

§ 901.451 — USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT."

Texas § 901.451

Code OCOccupations Code

This text of Texas § 901.451 (USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT.") is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Occupations Code Code Ann. § 901.451 (2026).

Text

Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." (a) A person may not assume or use the title or designation " certified public accountant," the abbreviation "CPA," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant unless the person holds a certificate under this chapter.

(b)A person may not provide attest services or assume or use the title "certified public accountants," the abbreviation "CPAs," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountancy firm unless:

(1)the person holds a firm license issued under this chapter or practices in this state under a priv

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Sec. 901.451. USE OF TITLE OR ABBREVIATION FOR "CERTIFIED PUBLIC ACCOUNTANT." (a) A person may not assume or use the title or designation " certified public accountant," the abbreviation "CPA," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant unless the person holds a certificate under this chapter.
(b) A person may not provide attest services or assume or use the title "certified public accountants," the abbreviation "CPAs," or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountancy firm unless:
(1) the person holds a firm license issued under this chapter or practices in this state under a privilege under Section 901.461 ;
(2) ownership of the person complies with the requirements of this chapter and rules adopted by the board; and
(3) the person complies with board rules authorizing the practice.
(c) The title or designation "certified public accountant" and the abbreviation "CPA" may not be used in connection with an office that does not meet the requirements of Sections 901.353 and 901.354 .

Legislative 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. 9, eff. September 1, 2007. Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520 ), Sec. 17, eff. September 1, 2019.