(a) A firm may not provide attest services or use the title “CPA’s,” “CPA Firm,” “Certified Public Accountants,” “Certified Public Accounting Firm,” or “Auditing Firm” or a variation of one of those titles unless the firm holds a firm license issued under this subchapter or practices in this state under a privilege under § 901.461.
(a-1) A firm is required to hold a firm license under this subchapter if the firm establishes or maintains an office in this state.

(b) The board shall grant or renew a firm license to practice as a certified public accountancy firm to:
(1) a firm that applies and demonstrates the necessary qualifications in accordance with this subchapter; or
(2) a firm originally licensed as a certified public accountancy firm in another state that demonstrates the necessary qualifications in accordance with this subchapter.
(c) A firm license issued under Subsection (b)(2) is automatically revoked and may not be renewed if the firm does not maintain a license as a certified public accountancy firm in the other state.
(d) Repealed by Acts 2019, 86th Leg., R.S., Ch. 181 (H.B. 1520), Sec. 21(3), eff. September 1, 2019.
(e) The board by rule shall specify:
(1) the form of the application for a firm license;
(2) the fee for an original or renewal firm license, which may be based on the number of owners, members, partners, shareholders, or employee license holders in this state, not to exceed $25 for each of those persons;
(3) the term of a firm license; and
(4) the requirements for renewal of a firm license.