An out-of-state CPA with an active license and a principal place of business outside this state may practice here if the person meets specified education, exam, and experience requirements.
Sec. 901.462. PRACTICE BY OUT-OF-STATE PRACTITIONER WITH SUBSTANTIALLY EQUIVALENT QUALIFICATIONS. (a) An individual who holds an active certificate or license as a certified public accountant issued by another state and whose principal place of business is not in this state may exercise all the privileges of certificate and license holders of this state without obtaining a certificate or license under this chapter if the individual: (1) has passed the uniform CPA examination; (2) has completed: (A) a baccalaureate degree with at least 150 semester hours and a concentration in accounting or equivalent courses; (B) a graduate degree with a concentration in accounting or equivalent courses; or (C) a baccalaureate degree with a concentration in accounting or equivalent courses; and (3) at the time the individual's certificate or license was issued in the other state, had completed: (A) at least one year of work experience, if licensed under an educational pathway comparable to Subdivision (2)(A) or (B); or (B) at least two years of work experience, if licensed under an educational pathway comparable to Subdivision (2)(C). (b) An individual who meets the requirements of Subsection (a) and who offers or renders professional services in person or by mail, telephone, or electronic means may practice public accountancy in this state without notice to the board. (c) An individual practicing under the privilege under this section, as a condition of the privilege of practicing without a certificate or license: (1) is subject to the personal and subject matter jurisdiction and disciplinary authority of the board; (2) must comply with this chapter and the board's rules; and (3) is considered to have appointed the regulatory agency of the state that issued the individual's certificate or license as the agent on whom process may be served in any action or proceeding by the board against the individual. (d) 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this state if the individual's certificate or license in the state of the individual's principal place of business is no longer valid. (e) Notwithstanding any other law, the board may prohibit an individual not licensed in this state from exercising the privileges of certificate and license holders of this state if the board determines the individual does not meet the requirements of Subsection (a). (f) An individual who on December 31, 2024, held a certificate or license issued by another state and practiced under a privilege of this section in this state may exercise all the privileges of the holder of a certificate and license issued under this chapter without obtaining a certificate or license in this state. To the extent that the individual exercises privileges as described by this subsection, the individual is subject to this chapter. Added by Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 15, eff. September 1, 2007. Amended by: Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(4), eff. September 1, 2019. Acts 2025, 89th Leg., R.S., Ch. 40 (S.B. 522), Sec. 2, eff. September 1, 2025. SUBCHAPTER K. PROHIBITED PRACTICES AND DISCIPLINARY PROCEDURES