Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 513	REGISTRATION
SUBCHAPTER A	REGISTRATION OF CPAS AND PERSONS HOLDING SIMILAR TITLES IN FOREIGN COUNTRIES
RULE §513.1	Registration of Foreign Practitioners with Substantially Equivalent Qualifications

(a) An individual who holds a valid certificate or other credential issued by a foreign jurisdiction that allows the individual to practice public accountancy in the issuing jurisdiction may, if that certificate or credential remains in good standing in the issuing jurisdiction, be registered with the board.

(b) A foreign practitioner registered with the board shall be allowed to use the title "Certified Public Accountant of __________" (indicating the foreign jurisdiction that issued his credential), or may use the title held in the foreign jurisdiction that issued his credential, provided that the foreign jurisdiction is indicated. This title may not be used unless followed by the name of the foreign jurisdiction.

(d) A foreign practitioner registered with the board must renew his registration and license annually in the manner provided for renewal of a license in the Act. The registered foreign practitioner must submit a certificate verifying the continued existence of his foreign certificate or other credential in good standing from the foreign jurisdiction of origin with each renewal. A registration and license issued under §901.355 of the Act (relating to Registration for Certain Foreign Applicants) is automatically revoked if the foreign practitioner does not continue to hold a current certificate or other credential from the foreign jurisdiction of origin.

Source Note: The provisions of this §513.1 adopted to be effective August 4, 2004, 29 TexReg 7306; amended to be effective August 17, 2008, 33 TexReg 6375; amended to be effective June 7, 2017, 42 TexReg 2934; amended to be effective June 2, 2021, 46 TexReg 3410