By Hochberg                                           H.B. No. 1435
       74R5762 MWV-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to restrictions in the practice of public accountancy.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 3, Public Accountancy Act of 1991
    1-5  (Article 41a-1, Vernon's Texas Civil Statutes), is amended by
    1-6  adding Subsection (d) to read as follows:
    1-7        (d)  A person who is a certificate or registration holder
    1-8  under this Act who is not also licensed under this Act may perform
    1-9  any act that another person who does not hold a certificate,
   1-10  registration, or license under this Act may perform if the
   1-11  certificate or registration holder does not represent to the public
   1-12  that the person is a certificate or registration holder.
   1-13        SECTION 2.  This Act takes effect September 1, 1995, and
   1-14  applies only to the performance of an act by a certificate or
   1-15  registration holder under the Public Accountancy Act of 1991
   1-16  (Article 41a-1, Vernon's Texas Civil Statutes), as amended by this
   1-17  Act, on or after that date.  The performance of an act before the
   1-18  effective date of this Act is covered by the law in effect when the
   1-19  act was performed, and the former law is continued in effect for
   1-20  that purpose.
   1-21        SECTION 3.  The importance of this legislation and the
   1-22  crowded condition of the calendars in both houses create an
   1-23  emergency and an imperative public necessity that the
   1-24  constitutional rule requiring bills to be read on three several
    2-1  days in each house be suspended, and this rule is hereby suspended.