Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 513	REGISTRATION
SUBCHAPTER B	REGISTRATION OF CPA FIRMS
RULE §513.15	Firm Offices

(a) A certified public accountancy firm must hold a license for each office located in Texas.

(b) Each office of a firm must designate a resident manager who is a resident of Texas. Exempted from the requirement of Texas residency is a resident manager who spends a majority of the work week in Texas as the firm's resident manager. A resident manager may be an owner, member, partner, shareholder, or employee of the firm and must be licensed under the Act.

(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.

(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.

(e) Interpretive comment: The exemption provided for in subsection (b) of this section is intended to address licensees residing outside of Texas but are able to commute to the Texas office for which the licensee is the firm resident manager on a routine and regular basis.

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; amended to be effective June 11, 2014, 39 TexReg 4434; amended to be effective June 7, 2017, 42 TexReg 2935; amended to be effective October 10, 2019, 44 TexReg 5782