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Texas Statutes (Last Updated: January 4, 2014) |
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OCCUPATIONS CODE |
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Title 5. REGULATION OF FINANCIAL AND LEGAL SERVICES |
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Subtitle A. FINANCIAL SERVICES |
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Chapter 901. ACCOUNTANTS |
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Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY |
Sec. 901.455. NAME REQUIREMENTS AND RESTRICTIONS
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(a) The name or designation assumed or used by a license holder must include:
(1) the individual's name, if the license holder is an individual;
(2) the name of at least one current or former partner, if the license holder is a partnership; or
(3) the name of at least one current or former shareholder, if the license holder is a corporation.
(b) A license holder may not assume or use a name that is misleading as to the legal form of the license holder's firm or as to the persons who are partners, officers, or shareholders of the firm. A firm licensed under this chapter may assume or use the designation "and company" or "and associates," or any abbreviation of those terms, only if at least two persons licensed under this chapter are involved in the practice of the firm.
(c) A corporation that is licensed under this chapter may practice public accountancy under a corporate name indicating that it is engaged in that practice.
(d) A license holder may not use a trade name or descriptive words indicating the character or grade of service offered, except as authorized by board rule.
(e) A firm that practices under Section 901.461 must use the firm name that it uses in the state in which it is licensed and has its principal place of business.