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.