E EY GENE 

OF EXAS 

Honorable Clifton B. Morrie, Chairmen opinion No. O-6066 

State Board of Public Accountancy of Texa6 Re: Legality of certain pro1205 Fair Building posed expenditures by the 

Fort Worth, Texas State Board of Public Accountancy. 

Dear Sir: 

Your opinion request of June 2, 1944, reads 88 follows: 

"At the next session of the Texae Legislature, the accounting 

profession of this State expect8 to recommend legislation affecting the 

profession of Public Accountancy in the State and in the interest of the 

public welfare. In connection with tble proposed legislation the Board 

Members may incur Borne expenses which they consider necessary. Will you 

please advise me specifically if the following items could be considered 

expensea incident to the 'maintenance of the Board' (Art. 39 RCS): 

"(1) Traveling expenses to Board meetkings for the purpose of 

discussing such legislation; 

"(2) Traveling expenses of individual members to Austin or 

other parts of the State in connection with the proposed legislationi 

“(3) A legal fee to a firm of attorneya who would advise concerning the legality of the proposed legl.slation." 

Under the provisions of Article 34 of the Revised Civil Statutes, your Board is required to meet "at least once in each year for the 

purpose of examining applicants for certificates, and may meet a8 many 

times during the year as may be in its discretion advisable." It is clear 

that the meetings above provided for are those "for the purpose of examinjng applicants for certificates", although other duties, connected with 

the lawful purpose of such Board, by necessary implication may be performed 

at such meetings, or at other meetings, as, for instance, the iesuence 

of "Certified Public Accountant" certificates or degrees, revocation of' 

such certificates, election of a chairman and secretary--treasurer of 

the Board, prescribing of rules, regulations and by-laws, passing of administrative orders, etc. 

Said Article 34 further provides that "the board may hold any 

number of meetings, and at any time, without giving notice by publication 

of such meetings, if a meeting be called for any other purpose than the 

examination of applicants for certificates." We believe it reasonable 
Bon. Clifton B. Morris, page 2 (04066) 

that this provision only removes the requirement of notice from all meetings for the purpose of performing an official duty other than examining 

applicants for certificates. In other words, it does not authorize meetings for purposes not expressly or by necessary implication, given by law. 

With reference to the expenses and compensation of the members 

of the Board, Article 39, R.C.S., provides: 

"Each member of said board shall receive from the secretarytreasurer of the board, out of the funds in the hands of the board, if 

there be sufficient thereof, all of his necessary railroad and hotel expenses for attending the meetings of said board; but otherwise shall serve 

without compensation. The secretary-treasurer shall be required to keep 

an account of all money received and disbursed, and shall render an annual statement to the Governor showing receipts and disbursements and 

the balan.ce on band. The balance shall remain in the treasury of the 

board, and all expenses in connection with the maintenance of the board 

shall be paid from same. No provisions of this law shall be a charge 

upon the common funds of this State." 

We do not believe the purpose referred to in your first queation is one contemplated by law for which a Board meeting may properly 

be held, therefore we are constrained to hold that the traveling expenses 

of Board members to a meeting for such purpose would not be allowable. 

The statute contains no express provision for traveling expenses 

of the type set forth in your second question, and, as we understand your 

inquiry, you are asking whether or not such expenses are "expenses in 

connection with the maintenance of the board" within the meaning of this 

statute. After providing that members may be paid their traveling expenses 

for attendence at meetings of the Board, the statute specifically provide8 

that otherwise they shall serve without compensation. We feel that this 

provision evidences a legislative intent that traveling expenses other 

than those specifically mentioned shall not be paid from the funds of 

the Board. Moreover, in speaking of expenses in connection with the maintenance of the Board, we feel that the legislature had in mind such expenses as postage, cost of stationery, telegraph and telephone expense, 

and those other expenses which are necessary to the operation of the Board 

as an organization rather than those expenses which en individual member 

might incur for purposes other than attendance at Board meetings. Consequently, in answer to your second question, you are respectfully advised 

that expenses of the type there described may not be considered expenses 

in connection with the maintenance of the Board within the meaning of 

Article 39. 

With reference to your third question, the Board is nowhere 

expressly authorized to employ counsel. Implied authority to employ such 

counsel is, we feel, negatived by those provisions of Article 4399 of 

the Revised Civil Statutes wherein it is made the duty of the Attorney 

General to render written advice to the heads of all State boards upon 
Hon. Clifton H. Morris, page 3 (o-6066) 

matters concerning their official duties. Consequently, in answer to 

your third question, you are respectfully advised that a legal fee of the 

type there described may not be considered an expense in connection with 

the maintenance of the Board within the meaning of Article 39. 

Trusting that the foregoing fully answers your inquiries, we are 

APPROVED AUG 9, 1944 

/d Gee. P. Bl.aclsburn 

ACTIXG AITOPJ’W GENERAL OF TEXAS 

RLL:rt:lm 

yours very truly 

ATl'ORNEy GENERALOFTEXAS 

By /a/ Robert L. Lettimore, Jr. 

Robert L. Lattlmare, Jr. 

Assistant. 

THIS OPINION 

CONSIDERED AND 

APPROVED IN 

LIMITED 

CONFEXNCE 

APPROVED 

OPINION 

COMMITTEE 

BY /s/ BWB 

CHAIRM!lN