1. (a) A Certified Public Accountancy Firm must hold a license for each office in which the firm offers services to the public in Texas.
2. (b) Each office of a firm must be under the direct supervision of a resident manager who is directly responsible for the supervision of the professional services of that office at all times. A resident manager may be an owner, member, partner, shareholder, or employee of the firm and must be licensed under the Act.

Source Note:The provisions of this §513.15 adopted to be effective August 4, 2004, 29 TexReg 7307.