Untitled Texas Attorney General Opinion ( 1972 )

-.
Honorable L. Ludwell Jones, ,, Opinion No. M-1090
Chairman
Texas State Board of Public Accountancy Re: Whether or not a non-
Perry-Brooks Building licensed person who en-
Austin, Texas 78701 gages in public book-
keeping and tax work is
in violation of Sec. 8(c)
of Article 41a, Vernon’s
Civil Statutes, if his
letterhead shows that he
is a member of one or
more designated account-
Dear Mr. Jones: ing organizations.
In your recent letter to this office you ask our opinion as to whether
or not a non-licensed person who engages, in public bookkeeping and tax
work would be in violation of Section 8(c) of Article 41a, Vernon’s Civil
Statutes, if his letterhead show’ed his membership in one or more of the
following accounting, organizations:
Texas Aseociation of Public Accountants,
National Society of Public Accountants,
Independent Accountants Society of Texas.
Section 8(c) of Article 41a reads, in part, as follows:
“No person shall assume or use the title or desig-
nation ‘public accountant’ or any other title, designation,
words, letters, abbreviation, sign, card, or device tend-
ing to indicate that such person is a public accountant, un-
less such person is registered as a public accountant .”
-5323-
Honorable L. Ludwell Jones, page 2 (M-1090)
The practice of public accountancy is affected with a public in-
terest and it is regulated. Prior to 1961, the, prohibition contained in
Section 8 proscribed the practice of public accountancy without a license
from the Board. Attorney General Opinion V-1384 (1952). The present
provisions of Section 8 attempt to proscribe actions by unlicensed practi-
tioners that tend to indicate to the public that such,persons are, in fact,
licensed.
The very purpose for the prohibition set out in Section 8(c) is to
prevent the public from being misled by the use of the term “public ac-
countant, ‘I or any device tending to indicate that such person is a public
accountant, by a non-licensed person.
Therefore, it is our opinion that a person who is not the holder
of a live permit but lists one or more accounting organizations on his
letterhead is in violation of Section 8(c), and such a person would be sub-
ject to the penalties provided by Section 24 of Article 41a, Vernon’s Civil
Statutes.. ,The penalty to be imposed in a particular case is to be de-
termined factually on the basis of relevant evidence heard by the trier of
facts. Hull v. 5tate Board of Public Accountanq, 434 S.W.2d 387 (Tex.
Civ. App. 1968, no writ).
SUMMARY
A non-licensed accountant who lists on his letter-
head that he is a member of various accounting organiza-
tions is in violation of the Public Accountancy Act of 1945,
as amended.
$$Z3 very truly,
&j&j&&&~
Att ney General of Texas
Prepared by Linward Shivers and James Quick
Assistant Attorneys General
-5324-
. . , .
Honorable L. Ludwell Jones, page 3 (M-1090)
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
Max Hamilton
Bob Davis
Bill Craig
Fisher Tyler
SAMUEL D. MCDANIEL
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
-5325-