1. (a) A certified public accountancy firm of another state that does not hold a firm license under the Public Accountancy Act of Texas may temporarily practice in this state on professional business incident to the firm's regular practice outside this state if an application for a temporary permit is approved by the board. The temporary practice must conform with the Act, laws of Texas and the Board's Rules.
2. (b) Temporary practice means the practice of public accountancy in Texas on a temporary basis in conjunction with a regular practice outside of Texas by a public accounting firm not licensed in Texas.

3. (c) A temporary practice in Texas may be conducted by:

   1. (1) a partnership, a corporation, limited liability company, limited liability partnership, or sole proprietorship composed of at least a majority of certified public accountants of another state; or
   2. (2) any accounting firm who holds a current certificate in good standing, or a current valid license issued by a foreign country, constituting a recognized qualification for the practice of public accountancy in such country.

Source Note:The provisions of this §517.1 adopted to be effective November 1, 1989, 14 TexReg 5557; amended to be effective March 5, 1993, 18 TexReg 1166; amended to be effective February 29, 2000, 25 TexReg 1629; amended to be effective August 13, 2003, 28 TexReg 6275.