- (a) In order for a non-Texas CPA or non-Texas public accounting firm to conduct professional business in Texas on a temporary basis, an application for a temporary permit must be submitted to the board. The temporary practice must conform with the Act, laws of Texas and the Board's Rules of Professional Conduct.
- (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 person who is not a member, partner, shareholder, or employee of a public accounting firm registered in Texas.
(c) A temporary practice in Texas may be conducted by:
- (1) a certified public accountant of another state;
- (2) a partnership or a corporation composed entirely of certified public accountants of another state; or
- (3) any accountant 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.