A certificate or registration holder may practice public accountancy only in a proprietorship, a partnership, a limited liability company, a registered limited liability partnership, a professional public accounting corporation, or business corporation organized under the laws of the State of Texas or an equivalent law of another state, territory, or foreign country, or as an employee of one of these entities.

Source Note:The provisions of this §501.84 adopted to be effective June 11, 2000, 25 TexReg 5340; amended to be effective April 3, 2002, 27 TexReg 2437.