S.B. No. 1362 AN ACT 1-1 relating to the designation of enrolled agents. 1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-3 SECTION 1. Section 3, Public Accountancy Act of 1991 1-4 (Article 41a-1, Vernon's Texas Civil Statutes), is amended to read 1-5 as follows: 1-6 Sec. 3. ACTS NOT RESTRICTED. (a) Nothing contained in this 1-7 Act shall be construed as restricting any official act of any 1-8 county auditor or other officer of the state, county, municipality, 1-9 or other political subdivision or any officer of a federal 1-10 department or agency or of their assistants, deputies, or employees 1-11 while working in their official capacities. 1-12 (b) Nothing contained in this Act shall prohibit any person 1-13 not a certified public accountant or public accountant from serving 1-14 as an employee of a certified public accountant or public 1-15 accountant or a firm composed of certified public accountants 1-16 and/or public accountants holding a license or licenses to practice 1-17 issued by the board; provided, however, that such employee shall 1-18 not issue any accounting or financial statement over the employee's 1-19 own name. 1-20 (c) Nothing contained in this Act shall prohibit any person 1-21 licensed by the federal government as an "enrolled agent" from 1-22 performing any and all acts permitted by federal law and the rules 1-23 and regulations adopted pursuant thereto nor from using any 2-1 designation allowed by federal law and the rules and regulations 2-2 adopted pursuant thereto. 2-3 SECTION 2. Subsection (e), Section 8, Public Accountancy Act 2-4 of 1991 (Article 41a-1, Vernon's Texas Civil Statutes), is amended 2-5 to read as follows: 2-6 (e) No person shall assume or use the title or designation 2-7 "certified accountant," "chartered accountant," "enrolled 2-8 accountant," "licensed accountant," or any other title or 2-9 designation likely to be confused with "certified public 2-10 accountant" or "public accountant," or any of the abbreviations, 2-11 "CA," "PA," "EA," "RA," or "LA," or similar abbreviations likely to 2-12 be confused with "CPA"; provided, however, that only a person 2-13 holding a license issued under Section 9 of this Act and all of 2-14 whose offices in this state for the practice of public accountancy 2-15 are maintained and registered as required under Section 10 of this 2-16 Act may hold himself out to the public as an "accountant" or 2-17 "auditor" or any combination of said terms; and provided further 2-18 that a foreign accountant registered under this or prior Acts who 2-19 holds a license issued under Section 9 of this Act and all of whose 2-20 offices in this state for the practice of public accountancy are 2-21 maintained and registered as required under Section 10 of this Act, 2-22 may use the title under which he is generally known in his state or 2-23 country, followed by the name of the state or country from which he 2-24 received his certificate, license, or degree; and provided further 2-25 that an enrolled agent may use any designation authorized by 3-1 federal law or related rules and regulations for such enrolled 3-2 agents. 3-3 SECTION 3. The importance of this legislation and the 3-4 crowded condition of the calendars in both houses create an 3-5 emergency and an imperative public necessity that the 3-6 constitutional rule requiring bills to be read on three several 3-7 days in each house be suspended, and this rule is hereby suspended, 3-8 and that this Act take effect and be in force from and after its 3-9 passage, and it is so enacted.