1. (a) A certificate or registration holder may not engage in the practice of public accountancy unless he holds a valid license issued by the board. A certificate or registration holder may not 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 he holds a valid license issued by the board. A license is not valid for any date or for any period prior to the date it is issued by the board and it automatically expires and is no longer valid after the end of the period for which it is issued.
2. (b) Any licensee of this board in good standing as a certified public accountant or public accountant may use such designation whether or not the licensee is in the client, industry, or government practice of public accountancy. However, a licensee who is not in the client practice of public accountancy may not in any manner, through use of the CPA designation or otherwise, claim or imply independence from his employer or that the licensee is in the client practice of public accountancy.
3. (c) Interpretive Comment: This section incorporates the definitions of the practice of public accountancy and professional services and accounting work found in §501.52(9) and §501.52(19) of this title (relating to Definitions) as well as §901.003 of the Act (relating to Practice of Public Accountancy).

Source Note:The provisions of this §501.80 adopted to be effective June 11, 2000, 25 TexReg 5339; amended to be effective February 4, 2004, 29 TexReg 964; amended to be effective June 9, 2004, 29 TexReg 5626.