(a) This chapter does not:
(1) restrict an official act of a person acting in the person’s capacity as:
(A) an officer of the state or of a county, municipality, or other political subdivision, including a county auditor;
(B) an officer of a federal department or agency; or
(C) an assistant, deputy, or employee of a person described by Paragraph (A) or (B);
(2) prohibit a person who is not a certified public accountant or public accountant from serving as an employee of:
(A) a certified public accountant or public accountant licensed by the board; or
(B) a firm composed of certified public accountants or public accountants licensed by the board;
(3) prohibit a person licensed by the federal government as an enrolled agent from performing an act or using a designation authorized by federal law;
(4) prohibit an attorney or firm of attorneys from preparing or presenting records or documents customarily prepared by an attorney or firm of attorneys in connection with the attorney’s or firm’s professional work in the practice of law; or
(5) prohibit an employee, officer, or director of a financial institution, as defined by § 201.101, Finance Code, from preparing or presenting records or documents when lawfully acting within the scope of the activities of the institution.
(b) A person who serves as an employee as described by Subsection (a)(2) may not issue an accounting or financial statement over the employee’s name.