1-1 By: Montford S.B. No. 1362
1-2 (In the Senate - Filed April 14, 1993; April 14, 1993, read
1-3 first time and referred to Committee on Economic Development;
1-4 April 27, 1993, reported favorably, as amended, by the following
1-5 vote: Yeas 7, Nays 0; April 27, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Parker x
1-9 Lucio x
1-10 Ellis x
1-11 Haley x
1-12 Harris of Dallas x
1-13 Harris of Tarrant x
1-14 Leedom x
1-15 Madla x
1-16 Rosson x
1-17 Shapiro x
1-18 Wentworth x
1-19 COMMITTEE AMENDMENT NO. 1 By: Lucio
1-20 Amend SB 1362 on page 1, line 44 by deleting all language on that
1-21 line and replacing it with the following:
1-22 (c) Nothing contained in this Act shall prohibit any person
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to the designation of enrolled agents.
1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-27 SECTION 1. Section 3, Public Accountancy Act of 1991
1-28 (Article 41a-1, Vernon's Texas Civil Statutes), is amended to read
1-29 as follows:
1-30 Sec. 3. ACTS NOT RESTRICTED. (a) Nothing contained in this
1-31 Act shall be construed as restricting any official act of any
1-32 county auditor or other officer of the state, county, municipality,
1-33 or other political subdivision or any officer of a federal
1-34 department or agency or of their assistants, deputies, or employees
1-35 while working in their official capacities.
1-36 (b) Nothing contained in this Act shall prohibit any person
1-37 not a certified public accountant or public accountant from serving
1-38 as an employee of a certified public accountant or public
1-39 accountant or a firm composed of certified public accountants
1-40 and/or public accountants holding a license or licenses to practice
1-41 issued by the board; provided, however, that such employee shall
1-42 not issue any accounting or financial statement over the employee's
1-43 own name.
1-44 (c) Nothing contained in this Act shall prohibit any person
1-45 licensed by the federal government as an "enrolled agent" from
1-46 performing any and all acts permitted by federal law and the rules
1-47 and regulations adopted pursuant thereto nor from using any
1-48 designation allowed by federal law and the rules and regulations
1-49 adopted pursuant thereto.
1-50 SECTION 2. Subsection (e), Section 8, Public Accountancy Act
1-51 of 1991 (Article 41a-1, Vernon's Texas Civil Statutes), is amended
1-52 to read as follows:
1-53 (e) No person shall assume or use the title or designation
1-54 "certified accountant," "chartered accountant," "enrolled
1-55 accountant," "licensed accountant," or any other title or
1-56 designation likely to be confused with "certified public
1-57 accountant" or "public accountant," or any of the abbreviations,
1-58 "CA," "PA," "EA," "RA," or "LA," or similar abbreviations likely to
1-59 be confused with "CPA"; provided, however, that only a person
1-60 holding a license issued under Section 9 of this Act and all of
1-61 whose offices in this state for the practice of public accountancy
1-62 are maintained and registered as required under Section 10 of this
1-63 Act may hold himself out to the public as an "accountant" or
1-64 "auditor" or any combination of said terms; and provided further
1-65 that a foreign accountant registered under this or prior Acts who
1-66 holds a license issued under Section 9 of this Act and all of whose
1-67 offices in this state for the practice of public accountancy are
1-68 maintained and registered as required under Section 10 of this Act,
2-1 may use the title under which he is generally known in his state or
2-2 country, followed by the name of the state or country from which he
2-3 received his certificate, license, or degree; and provided further
2-4 that an enrolled agent may use any designation authorized by
2-5 federal law or related rules and regulations for such enrolled
2-6 agents.
2-7 SECTION 3. The importance of this legislation and the
2-8 crowded condition of the calendars in both houses create an
2-9 emergency and an imperative public necessity that the
2-10 constitutional rule requiring bills to be read on three several
2-11 days in each house be suspended, and this rule is hereby suspended,
2-12 and that this Act take effect and be in force from and after its
2-13 passage, and it is so enacted.
2-14 * * * * *
2-15 Austin,
2-16 Texas
2-17 April 27, 1993
2-18 Hon. Bob Bullock
2-19 President of the Senate
2-20 Sir:
2-21 We, your Committee on Economic Development to which was referred
2-22 S.B. No. 1362, have had the same under consideration, and I am
2-23 instructed to report it back to the Senate with the recommendation
2-24 that it do pass, as amended, and be printed.
2-25 Parker,
2-26 Chairman
2-27 * * * * *
2-28 WITNESSES
2-29 FOR AGAINST ON
2-30 ___________________________________________________________________
2-31 Name: Rick Wilshire x
2-32 Representing: Tx Society of Enrolled Agents
2-33 City: Ft. Worth
2-34 -------------------------------------------------------------------
2-35 Name: Bob Leonard, Jr. x
2-36 Representing: Tx Society of Enrolled Agents
2-37 City: Austin
2-38 -------------------------------------------------------------------
2-39 Name: Barney M. Hardy, Jr. x
2-40 Representing: Nat'l Assn of Enrolled Agents
2-41 City: Dallas
2-42 -------------------------------------------------------------------