OF 

Mr. C. A. .Meroney, Chairman Opinion No. WW-539 

Texas State Board of Public Accountancy 

Perry-Brooks Building Re: “Is a person who is styled 

Austin 1, Texas or known as a CPA or as 

a Certified Public Accountant required to hold a permit to practice public accountancy regardless of 

whether or not such person 

is engaged in the practice 

of public accountancy?” 

Dear Mr. Meroney: and related question. 

In your letter of November 13, 1958, you ask the opinion of this office 

on ,the following questions: 

‘I( 1) Is a person who is styled or known as a CPA or as a 

Certified Public Accountant required to hold a permit to practice public accountancy regardless of 

whether or not such person is engaged in the practice 

of public accountancy? 

“(2) What procedure should the Board follow when issuing 

a permit to a certified public accountant who has not 

in the past been required to obtain a permit, should 

your answer to the foregoing question be ‘yes’?” 

We respectfully submit the answers to your questions as follows: 

Although it is clear that a permit to practice public accountancy is 

not required under Section 8 of Article 41a, known as the Public Accountancy 

Act, unless a person is engaged in the “practice of public accountancy”, as 

defined in Section 2 of the Act, it is equally clear that in order for a person 

to hold himself out or use the terms “certified public accountant” or “C.P.A.“, 

he must have first obtained a certificate of certified public accountancy and 

- 

a valid permit to practice public accountancy as required by Section 16, 

quoted below: 

“Sec. 16. Use of Name ‘Certified Public Accountant’ -- 

Abbreviations. Any person who has received from the Board 
Mr. C. A. Meroney, page 2. (WW-539) 

a Certificate of Certified Public Accountant and holds a 

valid permit to practice, shall be styled andxown as a 

‘Certified Public Accountant’ and may also use the abbreviation ‘C.P.A.‘. No other person except partnerships 

registered under this Act, shall assume or use that title 

or abbreviation or any other title, sign, card or device 

tending to imply that the person using the same is a certifieckpublic accountant.” (Emphasis ours) - 

In Board of Insurance Commissioners of Texas v. Guardian Life 

Insurance Company of Texas, 142 Tex. 630, 180 S.W.Zd 906, at 909, 1944, 

it is stated: 

“Where the language of a statute is unambiguous, 

and its meaning is clear, the statute must be given effect according to its terms, and ‘we are not at liberty 

to speculate upon the intention of the Legislature in its 

enactment.’ . . .‘I 

Since the above mentioned Section 16 is clear in its requirements, 

and there are no conflicting provisions which allow a party to use the title 

“Certified Public Accountant” or “C.P.A.” without having first obtained a 

permit to practice accounting, no room is left for interpretation of the 

statute, and its clear mandate must be followed. Whether or not a person 

is using the title “Certified Public Accountant” or “C.P.A.” or holding himself out as such, is, of course, a fact question which is left to the determination of the Board of Public Accountancy. 

In regard to your second question, Section 9 of Article 41a of Vernon’s Civil Statutes states that a’person may renew his permit to practice 

within the first year of its lapse by payment of the past dues and a penalty. 

As to this requirement, the Board has no discretion and may not waive 

either the dues or the penalty. If the permit holder does not reinstate his 

permit within the first year after its lapse, he can only renew the permit by 

application and examination satisfactory to the Board of Public Accountancy. 

See the third paragraph of Section 9, quoted below: 

“Failure of any permit holder to pay the annual 

registration renewa fee on or before January 31st of 

each year shall automatically cancel his permit. Any 

permit holder whose permit shall have been cancelled 

because of failure to pay the annual registration renewal 

fee may secure reinstatement of his permit at any time 
Mr. C. A. Meroney, page 3. (WW-529) 

within that calendar year upon payment of the delinquent 

registration fee together with a penalty of Two Dollars 

and Fifty Cents ($2.50). After expiration of the calendar 

year for which the registration fee was not paid, no permit shall be reinstated except upon application and examination satisfactory to the Board. The Board shall have 

no authority to waive the collection of any fee or penalty.” 

The above provision would similarly apply to a person who has 

never been required to obtain a permit in the past. 

SUMMARY 

A person who is styled or known as a C.P.A. 

or as a Certified Public Accountant is required to hold a permit to practice public 

accountancy, regardless of whether or not 

such person is engaged in the practice of 

public accountancy. The Board of Public 

Accountancy should follow Section 9, quoted 

in the opinion, in issuing a renewal permit 

or in issuing a permit where one has not 

heretofore been required by the Board 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

MD:ci:ls 

APPROVED: 

Martin DeStefano v 

Assistant 

OPINION COMMITTEE 

Geo. P. Blackburn, Chairman 

Marietta Payne 

Cecil C. Cammack, Jr. 

Morgan Nesbitt 

Riley Eugene Fletcher 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: W. V. Geppert