LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                        February 28, 1995



 TO:     Honorable Todd A. Hunter, Chair        IN RE:  House Bill No. 505
         Committee on Civil Practices                   By: Brimer
         House of Representatives
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
505 (relating to public accountants and to certain acts of public
accountants) this office has determined the following:

The bill relates to the liability of an accountant or accounting
firm performing certain services.


No fiscal implication to the State or units of local government
is anticipated.


Source:
          LBB Staff: JK, LR, RR