§ 901.451 Use of Title or Abbreviation for “Certified Public Accountant
§ 901.452 Use of Title or Abbreviation for “Public Accountant
§ 901.453 Use of Other Titles or Abbreviations
§ 901.454 Title Used by Certain Out-of-State or Foreign Accountants
§ 901.455 Name Requirements and Restrictions
§ 901.456 Reports On Financial Statements; Use of Name or Signature On Certain Documents
§ 901.457 Accountant-Client Confidentiality
§ 901.458 Loss of Independence
§ 901.459 Applicability of Partnership Requirements to Partner
§ 901.460 Performing Attest Services
§ 901.461 Practice by Certain Out-of-State Firms
§ 901.462 Practice by Out-of-State Practitioner With Substantially Equivalent Qualifications
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Terms Used In Texas Occupations Code Chapter 901 > Subchapter J - Practice of Public Accountancy

  • Appraisal: A determination of property value.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Rule: includes regulation. See Texas Government Code 311.005
  • Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.