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Mr. C. A. .Meroney, Chairman Opinion No. WW-539 Texas State Board ofPublic Accountancy Perry-Brooks Building Re: “Is aperson 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 ofpublic accountancy?” Dear Mr. Meroney: and related question.

In your letter ofNovember 13, 1958, you ask the opinion ofthis office on,thefollowing questions:

‘I(1) Is aperson 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 apermit to a certified public accountant who has not in the past been required to obtain apermit, should your answer to the foregoing question be ‘yes’?” We respectfully submit the answers to your questions as follows: Although it is clear that apermit to practice public accountancy is not required under Section 8ofArticle 41a, known as the Public Accountancy Act, unless aperson is engaged in the “practice ofpublic accountancy”, as defined in Section 2ofthe Act, it is equally clear that in order for aperson 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 - avalid 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 BoardMr. 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 certi- fieckpublic accountant.” (Emphasis ours) In Board ofInsurance Commissioners of Texas v. Guardian Life Insurance Company of Texas, **142**Tex. 630, 180S.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 16is clear in its requirements, and there are no conflicting provisions which allow aparty 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 ofthe 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 ofthe Board ofPublic Accountancy.

In regard to your second question, Section 9ofArticle 41a ofVernon’s Civil **Statutes states**  that a’person may renew his permit to practice within the first year ofits lapse by payment ofthe 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 offailure to pay the annual registration renewal fee may secure reinstatement of his permit at any timeMr. C. A. Meroney, page 3. (WW-529)

within that calendar year upon payment ofthe delinquent registration fee together with a penalty of Two Dollars and Fifty Cents ($2.50). After expiration ofthe 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 aperson 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 ofwhether or not such person is engaged in the practice of public accountancy. The Board ofPublic 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