TITLE USED BY CERTAIN OUT-OF-STATE OR FOREIGN ACCOUNTANTS

(a) A person who is an accountant of another state may use the title under which the accountant is generally known in the state from which the accountant received a certificate, license, or degree if: (1) the person holds a license issued under this chapter or practices in this state under a privilege under Section 901.461 or 901.462; and (2) any of the person's offices established or maintained in this state for the practice of public accountancy are licensed under this chapter. (b) A person who holds a certification, degree, license, or other credential granted in a foreign jurisdiction that entitles the person to engage in the practice of public accountancy or its equivalent in that jurisdiction may use in this state any title or designation under which the person practices in the foreign jurisdiction, followed by a translation of the title or designation into English if it is in a different language and by the name of that jurisdiction, if: (1) the person's activities in this state are limited to the provision of professional accounting services to persons who are residents, governments, or business entities of that foreign jurisdiction; and (2) the person does not perform attest services or issue reports on the financial statements of any other person in this state. (c) A person registered under Section 901.355 shall use the title held in the country from which the person received a certificate, license, or degree, and shall indicate the name of the country.