Practice Privileges. An individual who holds a certificate or license as a certified public accountant issued by another state and whose principal place of business is not in Texas may exercise all the privileges of certificate and license holders of this state without obtaining a certificate or license under this chapter if they also meet the following: - 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 Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the Texas licensure requirements; or
- 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 certified public accountant of the AICPA/NASBA Uniform Accountancy Act and the board determines that the licensure requirements of that Act are comparable to or exceed the Texas licensure requirements.
The Texas Board's website currently provides checklists to assist the out-of-state CPA in determining his/her eligibility to utilize practice privileges in Texas. If all the requirements in the Individual Requirements Checklist are met, the individual may practice public accountancy in Texas without notifying the Board.
Practice Privileges extend to professional services offered or rendered in Texas, whether in person or by mail, telephone, or electronic means.
Consent to Jurisdiction An individual or firm practicing under practice privilege, as a condition of the privilege of practicing without a certificate or license: - is subject to the personal and subject matter jurisdiction and disciplinary authority of the board;
- must comply with the board’s rules;
- is considered to have appointed the regulatory agency of the state that issued the individual’s certificate or license as the agent on whom process may be served in any action or proceeding by the board against the individual; and
- agrees to promptly cease offering or rendering professional services in Texas if the individual’s certificate or license in the state of the individual’s principal place of business is no longer valid.
CPAs who are not currently licensed in a substantially equivalent state or do not have substantial equivalent individual qualifications must obtain a reciprocal license and firm permit before providing services to an entity that has its principal place of business in Texas.
Firm Mobility A CPA firm that is not licensed in Texas but is licensed in another state may practice in Texas without a firm license or notice to the board if the firm’s practice in Texas is performed by an individual who holds a CPA license in Texas or who practices under a privilege under Section 901.462. The firm may exercise all the practice privileges of a firm license holder, except that the firm may perform attest services described by Section 901.002(a)(1) for an entity with its home office in this state only if: - the firm meets the Texas ownership requirements;
- the firm complies with the board’s peer review program; and
- the services are performed by an individual who holds a Texas license or qualifies for practice privileges.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
Click Practice Privilege in the menu bar at the top of this page for additional information. |
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