1. (a) A certified public accountancy firm must hold a license for each office located in Texas.
2. (b) Each office of a firm must be under the direct supervision of a resident manager. A resident manager may be an owner, member, partner, shareholder, or employee of the firm and must be licensed under the Act.
3. (c) A resident manager may supervise more than one office provided that the firm's application for issuance or renewal of the firm license or registration identifies each of the offices the resident manager will supervise.
4. (d) A resident manager is responsible for the supervision of professional services and may be held responsible for the violations of the Act or Rules for the activities of each office under his supervision.

Source Note:The provisions of this §513.15 adopted to be effective August 4, 2004, 29 TexReg 7307; amended to be effective November 29, 2006, 31 TexReg 9612; amended to be effective August 17, 2008, 33 TexReg 6377.