Registration Of A Firm Practicing Public Accountancy As A Sole Proprietorship
A firm may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. The simplest way to meet this requirement as an individual licensee is by registering with the Board as a sole proprietor. There is no need to register with the Secretary of State in order to practice as a sole proprietor.
Required Forms and Documents:
Submit the following completed forms to the Board in order to begin the registration process:
- After initial approval by the Board, the Board will send a packet including all forms and worksheets necessary to complete the registration process. The firm will be required to pay by check or money order to the Board an Office License Fee for each office location and a Firm Organization Fee based on the number of Texas CPAs, Texas CPA employees, and the number of non-CPA owners in Texas. An out-of-state firm's Firm Organization Fee will be based on the number of CPA owners, CPA employees, and the number of non-CPA owners that reside in the state of the out-of-state firm.
- The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. An out-of-state firm should register only its primary office location. This fee is calculated from the date the firm begins practicing public accountancy in Texas through its annual "renewal month" assigned by the Board.
- After the Board receives the required fees and registration package and finally approves the firm, the firm will be sent a license to practice public accountancy. You will be able to update and pay future license renewals through our online services for firms at the Board's website.
Other informational documents are available on-line: