1. (a) This section applies to all board regulated public accountancy practice requirements, other than the examination requirement, by a military service member or military spouse.

2. (b) A military service member or military spouse who holds a license as a Certified Public Accountant from another state in good standing may practice accounting in Texas during the period the military service member or military spouse is stationed at a military installation in Texas if the military service member or military spouse:

   1. (1) submits an application, on a form provided by the board, to practice accounting in Texas;
   2. (2) submits a copy of their military orders showing relocation to this state or identification card;
   3. (3) provides a copy of a military spouse's marriage license when the person is a military spouse;

   4. (4) provides a notarized affidavit affirming under penalty of perjury that:

      1. (A) the applicant is the person described and identified in the application;
      2. (B) all statements in the application are true, correct and complete;
      3. (C) the applicant understands the scope of the practice for the license and will not perform outside that scope; and
      4. (D) the applicant is in good standing in each state in which the applicant holds or has held a license as a Certified Public Accountant.
   5. (5) receives from the board confirmation that the board has verified the license has been issued in another state and is in good standing; and
   6. (6) receives confirmation of authorization to practice public accountancy in Texas.

Source Note:The provisions of this §516.4 adopted to be effective February 7, 2024, 49 TexReg 556; amended to be effective November 26, 2025, 50 TexReg 7567.