Out-of-State Firms Practice Privilege

The 86th Texas Legislature amended the Texas Public Accountancy Act (the Act) to eliminate the licensing requirement for out-of-state CPA firms performing attestation services for a Texas entity. The amendment is a part of HB 1520, which went into effect on September 1, 2019. Among many other changes, HB 1520 adopts what is commonly referred to nationally as “firm mobility.” There is no need to register your firm with the Texas Board since no out-of-state firm is required to hold a Texas license after September 1, 2019.

Keep in mind that the Act continues to place conditions on the privilege of practicing without a license. You are subject to that Board’s rules, regulations, and requirements, including those related to firm ownership and peer review of the state that issued your individual license. An individual who practices under a privilege under this section shall promptly cease offering or rendering professional services in this state if the individual’s license in the state of the individual’s principal place of business is no longer valid.

Please contact the Licensing Division if you have any questions at licensing@tsbpa.texas.gov.