LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                               May 14, 2001
  
  
          TO:  Honorable Bill Ratliff, Lieutenant Governor,  Senate
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1358  by Armbrister (Relating to the regulation of the
               practice of public accounting.
               ), As Passed 2nd House
  
**************************************************************************
*  No significant fiscal implication to the State is                     *
*  anticipated.Relating to the regulation of the practice of public      *
*  accounting.                                                           *
**************************************************************************
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   457   Texas State Board of Public Accountancy
LBB Staff:         JK, JO, RT