Occ. Code Section 901.411
Continuing Professional Education
(a)A license holder who is an individual shall participate in a program of continuing professional education designed to maintain professional competency. The program must comply with rules adopted by the board.
(b)The board may recognize a continuing professional education course only if the course directly contributes to the license holder’s professional competence.
(c)The board by rule shall provide for the reporting of continuing professional education by a license holder to coincide with the person’s license renewal date.
(d)The board by rule may exempt certain license holders, including license holders who are persons with disabilities, retired, or not associated with accounting, as defined by board rule, from all or part of the requirements of this section.
(b)A person may not provide attest services or assume or use the title “certified public accountants,” the abbreviation “CPAs,” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountancy firm unless:
(1)the person holds a firm license issued under this chapter or practices in this state under a privilege under Section 901.461 (Practice by Certain Out-of-state Firms);
(2)ownership of the person complies with the requirements of this chapter and rules adopted by the board; and
(3)the person complies with board rules authorizing the practice.
(c)The title or designation “certified public accountant” and the abbreviation “CPA” may not be used in connection with an office that does not meet the requirements of Sections 901.353 (Resident Manager) and 901.354 (Firm License Information and Eligibility).
(1)the person is certified and licensed under this chapter; and
(2)each of the person’s offices in this state for the practice of public accounting is maintained and practices under a firm license as required under Subchapter H.
Section 901.411 — Continuing Professional Education,
https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm#901.411 (accessed Nov. 25, 2023).