A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007). Effective September 1, 2022, the annual individual license fee will increase from $70 to $85 (includes $10 scholarship fee). August 9, 2022 endstream endobj 117 0 obj <>stream Therefore, if you want your accounting firm to grow at a fast pace, you must follow these five rules. This would be a training center that teaches certain skills and then provides job placement. Such firm names cannot be misleading, self-laudatory or contravene professional good taste. The primary objective in reaching thisgoal is ensuring that Society members abide by the current TXCPA Code of Professional Ethics (see the last pages of TXCPA Bylaws). Boards of accountancy use different terms for various CPA license statuses. Firms shall not practice under a name or style that implies the practising unit is larger than it is. Please refer to the Frequently Asked Questions page for more information. August 25, 2020 The bill was The public's need for accounting services of a high quality gave rise to the designation "Certified Public Accountant (CPA)" as a means of identifying those accountants who have met certain minimum state qualifications in higher education, ability, and accounting experience. CHAPTER 501. Please note that the consent letters are issued only if the firm has already been registered with CPABC. Market Research. Permissible firm names: The following types of CPA firm names are not in and of themselves misleading and are permissible: (1) a firm name or trade name that includes the names of one or more former or present owners; (2) a firm name or trade name that excludes the names of one or more former or present owners; For example, a partnership called ABC Accounting CPA will sign off reports: ABC Accounting CPA If a firm with a corporate structure is operating under a firm name that is not the name of the corporation, the BC Business Corporation Act, Section 27 requires that the company name is displayed. 24 semester hours or quarter hour equivalents of upper level related business courses. This means that, even if the firm name includes CPA, the descriptive style Chartered Professional Accountant(s) must still be shown. Include a word that implies professional licensing (such as "Engineer," "Attorney," or "CPA") if the business does not have the appropriate . Suite 1604, West Tower. JUy A copy of the Name Change Certificate must then be submitted to CPABC in order for the corporation name and firm name to be updated. Purpose - The committee's primary goal is that each member of TXCPA acts ethically. improve enforcement of the Texas Engineering Practice Act (Act) so as to increase the protection of the public. The Louisiana Accountancy Act (specifically R.S. Non-personal firm name requests are subject to a review and approval process. And not just a name, but a creative and descriptive name that will make your accounting firm stand out. The simplest way to meet this requirement as an individual licensee is by registering with the Board as a sole proprietor. Develop internal policies and rules. b. August 9, 2022 Important News Alerts! The Missouri State Board of Accountancy was created in 1909 by Senate Bill 112 and passed by the 44th General Assembly. licensee information for individuals and firms. An out-of-state firm should register only its primary office location. Please refer to the Frequently Asked Questions page for more information. You will need to enable JavaScript to view the menu. Use a word that implies a company is a government entity (e.g., Federal, United States, etc.). If a practitioner operates a firm through a corporation and wishes to change both the name of the corporation and the name of the firm, the following two forms are required to be submitted: Once Form 1B has been approved, the corporation name can be changed with the Registrar of Companies. Applying for the CPA exam If you have not already completed the fingerprint-based background check, Senate Bill 297 extended the deadline for Texas CPAs to August 31, 2022. A firm with two partners, John Smith and Mary Lam, could only use Smith, Lam and Associates if they had two or more FTE staff working on accounting engagements. Phone : 512-440-7723 %PDF-1.5 % CPA applicants in the state are required to take a four-hour course covering the Code of Professional Conduct, and then take an open book ethics exam covering the material in the Code. to either require a reduced fee for sole proprietorships or to exempt this category from the registration requirement altogether; 200 Piedmont Avenue SE. Texas Firm Registration Change of Address Notice. To change your firm name or descriptive style, you must first contact the Corporate Registrations team at PAF@cpaalberta.ca . TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY. . Code 901.401 provides that an individual who holds a certificate issued under this chapter must also hold a license issued under this . For example: A sole practitioner with one CPA staff member could use Chartered Professional Accountants in the firms descriptive style. General Instructions: Forms are provided for: The Board has not increased fees for licensees since September of 2019 and in 2021 the overall license renewal fee was reduced. The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. File A Complaint - Complaint Form. Texas does not require a comma before the entity designator (LLC). The Board is self-sustaining. John Wucinski, CPA, CFP. A peer review of the work performed by firms providing attestation services is required every 3 years. Even a unique name can spark a person's memory. 30 semester hours or quarter hour equivalents of upper-level accounting courses. It is important for you to be good at your job, but if your potential clients don't know what more you can do for them like filing tax returns, managing payroll, and real estate management, to name a few, then you are . Email : info@pels.texas.gov Click here for forms to be completed on-line, printed and then mailed to the above address. Money Matters. Do I have to include LLC in my DBA, or otherwise advertise the fact that the DBA is run under an LLC umbrella? Members of the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TXCPA) are required by their respective bylaws to be practicing in firms that are enrolled in an approved practice monitoring program if they have an accounting and auditing practice. yrgDp{~i&:,8*!GP 3UaU`=v-7wqyi#Klo*Jbd+e_1p?$ n|@d7z]/0&EPkYQ*J%'fD6YHV5_.mF87] Lg4>R^u)-PBn#[!#Edu#_,Z!r|&zXyF. Individual License Fee Increase Please review the HUB Frequently Asked Questions. Firms that are not required to have their review administered by the NPRC may choose EXAMINING BOARDS. The last thing you want is for a potential lead to forget your name. County Name Profession Name: Search Criteria: (Select One) None Licensee Name (Last, First - Partial - enter in textbox below) License Number (Exact - enter in textbox below) Licensed Certified Public Accountants (CPAs) are the only individuals or firms who can issue independent reports on financial statements of business entities or other organizations in Massachusetts. The changes are aimed at . With the looming specter of the new federal tax law, New York needs every competitive edge it can get. The Missouri State Board of Accountancy is a unit of the Division of Professional Registration of the Department of Commerce and Insurance (DCI). Richardson, Texas, United States. A. Conflicts of Interest: IRS Rules Differ from AICPA Professional Standards. Use an Online Name Generator Non-personal firm names can be requested, with a description/reason for the proposed name. @f`'$x8Jv*6a Vz;5O(cC!Cl6.8^-,%9S+JpUoi}. Required fields are marked *. Any reports issued by the firm, and other material and correspondence that related to public accounting services, would be issued by Jane Doe, Chartered Professional Accountant. Fingerprinting Exemptions 3 0 obj For questions regarding CPE Audit Service or to register, email the CPE Audit Service team at: cpeauditservice@nasba.org. The purpose of this White Paper is to assist in providing transparency to the users of CPA firm services and the public at large regarding a CPA firm's identity, by promoting uniformity among the various state boards of accountancy regarding their rules on CPA firm names, and where appropriate, recommend revisions to the Uniform Accountancy Act (UAA) with respect to its rules concerning firm . TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY. 3-semester-hour ethics course prior to the approval of the Application . Several bills were proposed during the 77th Legislative Session As a result of the Board's projected revenue, expenditures, and fund balances, modest fee increases are necessary to maintain the same level of operations for Texas licensees. The use of Chartered Professional Accountants in plural is only permitted where there is more than one full time equivalent (FTE) CPA working in the firm. Choosing the wrong name can have serious consequences, especially if the name you select already belongs to another business. In Texas, to become a CPA you are required to: Complete a 150-hour degree program in accounting at an accredited college or university, pass the Uniform CPA Examination and attain a level of professional work experience in accounting. Is the word Academy strictly reserved for state-funded schools or other types of higher learning facilities, or can it be used in the name of a business, which is not an official school? In the United States, the CPA is a license to provide accounting services to the public.It is awarded by each of the 50 states for practice in that state. It offers various accounting services, including small business accounting and payroll. The word Academy does not have similar restriction in Texas (that I know of). A firm may not provide or offer to provide attest services or use the title "CPA," "CPAs," "CPA Firm," "Certified Public Accountants," "Certified Public Accounting Firm," or "Auditing Firm" or any variation of those titles unless the firm holds a firm license issued by the board or qualifies under a practice privilege. However, where Jane Doe is using her personal name, on letters, correspondence and emails, she would show Jane Doe, CPA, CA. % Use of CPA Members and registered firms shall carry on the practice of public accounting under the descriptive style of "Chartered Professional Accountant (s)" unless it forms part of the firm name or the member or firm is exempted by CPABC 1. !P}!&*t|G?llIU`w/9vKb1yO BDE{DI'ny/KnTg1*Tc$f3-}<7w DB`J>!m,B~t@ The AICPA has no similar restrictions on the formation of a partnership for the practice of public accounting with non-CPAs. The Board's functions include the regulation of the licensure and registration of public accountants and the licensure and certification of certified public accountants. The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. The new requirement applies to all licensees and non-CPA firm owners. h2QwL\.5gt@owG't\0Q1Y^Oi(1I1=:h3 60-Y]pMe Rm qqG>AS almH$wT^50OXuj9>qE6P%x |dn _: SCI CPA Exam Candidate Files Renewal Requirements Exams Eligible for CPE Credit Licensing Requirements & Exams Tennessee State Board of Accountancy Tennessee State Board of Accountancy (TNSBA) CPA Exam Requirements Tennessee State Board of Accountancy (TNSBA) CPA License Requirements Tennessee State Board of Accountancy (TNSBA) Firm Permit Requirements Responding to an Ethics Investigation and Filing Complaints Basic Ethics Inquiries Disciplinary Actions Your email address will not be published. Can my firm name include my maiden name instead of my married name? Texas Administrative Code. Here are some catchy accounting business names you can use for your new startup: Symmetric Tax Experts. As a result, Search for jobs related to Texas cpa firm name rules or hire on the world's largest freelancing marketplace with 22m+ jobs. And in 2015, when there were 134 mergers or acquisitions involving the top 500 firms, nearly one - third (31%) of firms with between $5 million and $10 million in yearly revenue reported that . An entity is defined as a sole proprietorship, firm, partnership, corporation or joint stock association. The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. Individual License Renewals dueMarch 31, 2023can now be paid Online The purpose of the bill was to The only exemption from fingerprinting is to be eligible for and claim a retired or disabled license status with the Board prior to the August 31, 2022 deadline. We provide business formation services across the entire state of Texas including, but not limited to the cities of Dallas, Fort Worth, Houston, Austin, San Antonio, El Paso, Arlington, Corpus Christi, Plano, Laredo, Lubbock, Garland, Irving, Amarillo, and Waco. RULE 501.82. Ethics questions are treated in a confidential manner. A firm can only use the names of predecessor partners (with permission from those predecessors) if the firm name is not misleading as to the number of partners. Hooker CPA Firm, PLLC, caters to the accounting, bookkeeping, and tax needs of individuals and small businesses in the Houston metro and its neighboring communities. We realize its a lot to read so weve outlined some of the most important rules below. While the bill is consistently approved in the Senate, the Assembly continues to hold it up. Renew now. Among the top 10 public accounting companies in the country is FORVIS, LLP. RULES OF PROFESSIONAL CONDUCT. Georgia Society of CPAs Individual License Renewals dueSeptember 30, 2022can now be paid Online February 9, 2023 Online Ethics Course. The filing of the Assumed Name Certificate would officially connect the LLC to the assumed name and allow you to use the assumed name (without the letters LLC at the end) in business. %PDF-1.6 % A firm that will be practicing public accountancy in the State of Texas as a limited liability company (LLC) must register with the Board unless the firm is an out-of-state firm that meets the requirements of Section 901.461 of the Public Accountancy Act (effective September 1, 2007). H\T1+|FZoly qh!0*$@-MrRv^LKfkorCP>bBt#:\%7 ]"!Zl-"[hG=I[@p9+F\VJ(uj$mRNl$}pe0 Yh4j]#%v`CV[? So, you've come up with the perfect accounting firm idea, but in order to launch, you need a good business name. To check your fingerprinting status or learn how to complete this requirement, simply follow the instructions on your account page after logging into Online Services on the TSBPA website. HUB Toll Free Line: 888-863-5881. Important News Alerts! To comply with basic activation requirements firms simply need to do the . HUB Local Line: 512-463-5872. This requirement can be met by having an asterisk (*) after the firm name on the firms letterhead, invoices and website. The Office License Fee is the annual fee the firm will pay (in advance) for each office it operates in Texas. B. to the public without licenses due to confusion of working for an exempt industry. Firms are required to use CPA or Chartered Professional Accountant(s), with no legacy reference, on all audit reports, review engagement reports, compilation engagement reports, and other material and correspondence that relate to the provision of public accounting services (such as engagement letters, invoices, management letters, and responses to requests for proposals). The definition of sole proprietorship does not distinguish the number of employees in the sole proprietorship. Your email address will not be published. Effective January 05, 2023 the Division has partnered with NASBA's CPE Audit Service to track and report compliance of your CPE requirements. Apex CPA. *iOm8qM8eM- 7>&7EkyMTW|@B' Oe~#{2XgeaU-j}~GmO1Td[{J Rule 1. 16 0 obj <>stream This had to be completed by December 31, 2015. Austin, Texas 78741. Click here for forms to be completed on-line, printed and then mailed to the above address. The activities of the committee are focused on achieving 0'bM TITLE 22. gyM]0zZ^8[1Z[Cl8jsbly,BAo"CQYx If the CPA firm is a sole proprietorship, Board Rule 513.16 may apply. 1.Use a Name that Is Simple or Unique to Remember and Spell If you want to attract ongoing business, you need to think up a unique name that is simple to remember and spell. %%EOF hS]O0+~:;N* HHULQ%F{oP(r|usL0+&1!S"=f %;93mHYL=Oh9Oue0M%%CVM%tSh;3_&e )%V+@HFGahEj/n8xxW+Sp,w.O~j:Hz!_z2?H1"_!0$uxiRW_vK:_%)eM dVy6va'7,v+m~w>o>zW;~WEv $77?s\E2i`@ ro]K% ,cAQ?7C/K+YK(HJ- of the Public Accountancy Act, Sections 901.0021, 901.456 and 901.460 of the Public Accountancy Act, Sections 901.003, 901.456 and 901.460 of the Public Accountancy Act, Section 901.002(a)(1) of the Public Accountancy Act, Section 901.157 of the Public Accountancy Act. : 1917 S. Interstate 35, Austin, TX 78741 Email : info@pels.texas.gov Phone : 512-440-7723 Fax : 512-440-0417 Show Number Call Visit Website Website. authored by Representative Patrick Haggerty and sponsored by Senator Frank Madla. Use a business name that misleads the public to believe the company provides something it does not. An out-of-state firm should register only its primary office location. Methodecisive Accounting Firm. Create a business bank account. Decide on the legal structure of your business (S-Corp, L-Corp, LLC, Partnership, LLP ) Look at business insurance. Activities That Do/Do Not Require a CPA License, CPA Rules of Professional Conduct Violations, Sections 901.003 and 901.456 PART 22. About Peer Review. StatewideHUBProgram@cpa.texas.gov. Apply for a CPA license - To apply for licensure in Arkansas.. Once the professional accounting corporation permit has been issued, CPABC will process the Form 1 to update the firm name. CPABC does not send the consent letter to the BC Registry. Use Online Services for Individuals to manage all phases of the annual renewal process. hbbd``b`! My understanding is that some states require the comma and some dont. It's free to sign up and bid on jobs. The Board reviews and establishes all authorized fees on an annual basis. Branch Offices or Subsidiary in Texas Firm License Renewals dueMarch 31, 2023can now be paid Online Submit the following completed forms to the Board in order to begin the registration process: Registration of a Sole Proprietorship (L0037) (fillable), Application for Registration of Firm Office(s) (L0011) (fillable), Affidavit for Peer Review (L0031) (fillable). Payday. SUBCHAPTER D. RESPONSIBILITIES TO THE PUBLIC. Effective January 1, 2000, HB 1544 requires that any entity offering engineering services to the public of Texas must register with the Texas Board of Professional Engineers. FORVIS is driven by the commitment to use our forward vision to deliver Unmatched Client Experiences. This fee is calculated from the date the firm begins practicing public accountancy in Texas through its annual "renewal month" assigned by the Board. Naming Requirements The name of the Professional Accounting Firm (PAF) must fall within the stipulations set out in Rule 401 of the Rules of Professional Conduct and Associated Guidance. : 1917 S. Interstate 35, Austin, TX 78741 3. pass the uniform CPA examination; meet the work experience requirements established under Section 901.256; and; pass an examination on the rules of professional conduct as determined by board rule. administration of the Act. The TXCPA Code of Professional Ethics consists of both the AICPA Code of Professional Conduct and the TSBPA Rules of Professional Conduct. Somewhere on the page, it must state * denotes professional corporation or * denotes incorporated practice. Hawaii: If individuals or shareholders in a CPA firm hold themselves out as a CPA or PA then the ownership of the firm must be 100% owned by the licensed individuals (Hawaii license only) and shareholders (Hawaii license only) within the firm. For example: If Ms. McGregor is no longer a partner, the firm can only McGregor, Langley and Wong (with McGregors permission) if there are three or more partners. however, the legislation did not pass.1001.204 of the Act, authorizes the Board to establish reasonable and necessary fees for the The information contained on this page is just an opinion. 1917 S Interstate 35 n{##]nv6Q'p6NM(=ZxTpYRD2H?D?Kv sorfirm who are would have been eligible to practice in Texas under Subsection 513.2 ofthe Rules. All direct and indirect costs must be paid from what it collects in license renewal fees, firm registrations, exam fees, sponsor registrations, and other collections. HB1544 states that a sole proprietorship, firm, co-partnership, corporation, or joint stock association must register. Determine startup costs. Pannell Kerr Forster of Texas, P.C. General Instructions: CPA Firm Names - The AICPA/NASBA Uniform Accountancy Act Committee proposed UAA changes related to criteria for CPA firm names and the addition of definitions for the terms "network" and "network firm". While firms are required to operate using Chartered Professional Accountant(s) with no legacy reference, individual members are required to tag their names if they have a legacy designation. Your browser does not support JavaScript! These rules override any previously grandfathered naming provisions. The following table can be used as a general guide, but your individual fees may vary depending on your specific circumstances, the timing of your previous payments, and your current status with the Board. September 1, 2021 It's free to sign up and bid on jobs. The CPA must hold an active unrestricted CPA license in good standing . endobj ;-%~n)&RpQm[Mu*q0IRj|+Wmjl Ii-fC5"t9?*C,:-=Hs%cN g2W8;,#:dD_TMCgc _;1' >ifS4+F z_\)I. Texas CPAs residing outside of the state and Texas CPAs that have a CPE exemption are still required to be fingerprinted. 1 0 obj CPA firms themselves are required to have a separate license from the licensed individual CPAs within the firm. The following are examples of CPA firm names that would be considered to be misleading: The CPA firm name implies the existence of a corporation when the firm is not a corporation (e.g., Smith & Jones, P.C. There is no need to register with the Secretary of State in order to practice as a sole proprietor. Find A CPA or CPA Firm - Roster Search. to 505 E. Huntland Drive, Suite 380 Austin, TX 78752 Atlanta, Georgia 30334. CPA firms are still CPA firms, even with non-CPAs contributing to their growth. February 9, 2023 pu#3M_pTuGS:6\![Zl+a)@ 89Vj . If you wish to surrender your Georgia license, you may submit that request in writing. Reinstate CPA Firm License (627.4 KB) Application for Reinstatement of Individual CPA License Resources CPA Verify CPA lookup tool populated by official state regulatory data sent from Boards of Accountancy to a central database. This fee is calculated from the date the firm begins practicing public accountancy in Texas through its annual "renewal month" assigned by the Board. You will be able to update and pay future license renewals through our online services for firms at the Board's website. All other fees will remain the same. One issue this bill addresses is that some entities do not have a full-time Texas licensed professional engineer this objective. Many state accountancy laws provide for similar restrictions in that a firm must contain only partners or shareholders who are CPAs in order to hold itself out as a CPA firm. The Board has established an initial registration fee of $25 for sole proprietorships and $150 for all other entities. Jun 2019 - Aug 20193 months. Texas CPAs residing outside of the state and Texas CPAs that have a CPE exemption are still required to be fingerprinted. endstream endobj 118 0 obj <>stream Regardless of the functions actually performed, the use of Chartered Professional Accountant(s) as part of the firm name or as a descriptive style, in offering services to the public, shall be regarded as carrying on the practice of public accounting. Fingerprint-Based Background Check Updates After the initial set-up and first payment of your firm registration, you will be able to update and pay future license renewals through our online services for firms at the Board's. znW1=w+iv1zc8Ra `//as Ht0H;,@ Note that the use of Chartered Professional Accountant(s) by a firm is not permitted unless each partner is a chartered professional accountant member in good standing or is a professional accounting corporation. For example: Sole practitioner Jane Doe could only use Jane Doe and Associates if she had two or more FTE staff working on accounting engagements. 1Exemptions to required use of the Chartered Professional Accountant(s) descriptive style: Where firm names included a legacy body reference, the firms were given until December 31, 2015 to change to the corresponding CPA reference. Texas Administrative Code (a) General rules applicable to all firms: (1) A firm name may not contain words, abbreviations or other language that are misleading to the public, or that may cause confusion to the public as to the legal form or ownership of the firm. endobj 113 0 obj <> endobj See our full legal notice. Use Online Services for Firms to manage all phases of the annual renewal process. endstream endobj startxref Chartered Professional Accountants of British Columbia 2020 All Rights Reserved, Firm Name Rules as they Relate to Size of Firm, Name Request Consent Letters for the BC Registry, professional accounting corporation permit application, Form 1A Application for Consent to Corporation Name, Form 1 Application for Approval of Firm Name Change, Form 1B Application for Consent to Change Corporate Name, Form 1: Application for Approval of Firm Name Change, Form 1A: Application for Consent to Corporation Name, Form 1B: Application of Consent to Corporation Name Change, Multi-jurisdictional firms (exemption does not apply to audit, review or compilation engagement reports and other material and correspondence that relates to the provision of public accounting services), Firms offering only Other Regulated Services, Registered firms operating under a franchise agreement (other than CPA-only franchises practising public accounting), Firm names rules are set out in the Code of Professional Conduct. (No formal firm name change was required if the legacy reference was not in the firms actual name but only in the descriptive style. Licensees also provide management advisory and consulting services, prepare tax returns, provide advice on tax matters and other accounting . A bachelor's degree or higher. Please send the Name Request Result PDF topublicpractice@bccpa.ca. The Texas State Board of Public Accountancy has contracted with an evaluator at the University of Texas at Austin-Graduate and International Admissions Center to provide these services. endobj Other informational documents are available on-line: After initial approval by the Board, the Board will send a packet including all forms and worksheets necessary to complete the registration process. Simple Accounting. The activities of the committee are focused on achieving this objective. An out-of-state firm's Firm Organization Fee will be based on the number of CPA owners, CPA employees, and the number of non-CPA owners that reside in the state of the out-of-state firm. Licensees who hold the retired or disability status with the Board (see Rule 515.8) do not need to get fingerprinted, unless and until they seek reinstatement. 4 0 obj The NYSSCPA has supported non-CPA ownership since 2012. The Kansas Board of Accountancy is a regulatory body authorized . CHAPTER 501. Words like "thrive", "victory", "triumph", and "advance" have connotations of success without explicitly stating so. The website represents a single-source national database of licensed CPAs and CPA firms. . 132 0 obj <>/Filter/FlateDecode/ID[<52A5D7714326B8A303F86798971FE53B><009FA6788EF62F468A9E0F08387F633F>]/Index[113 28]/Info 112 0 R/Length 86/Prev 128516/Root 114 0 R/Size 141/Type/XRef/W[1 2 1]>>stream stream Use Online Services for Firms to manage all phases of the annual renewal process. 37:77) was amended during the year to adopt what is commonly referred to as "firm mobility." A CPA firm that does not have an office or a place of business in Louisiana but provides attest services in Louisiana is no longer required to hold a permit if the CPA firm meets the provisions set . The Board is a state agency and the members are appointed by the Governor and . Complete the following steps if your firm must register with the Board. Hire employees. To request a form for evaluation of foreign credentials, contact the TSBPA at (512) -305-7851 or by emailing exam@tsbpa.state.tx.us. This rule provides that a sole proprietorship may continue to operate for a period of up to 15 months following the death of the sole proprietor, under certain conditions. H4TA;tKiB=^-_I~^& R d>bQzsj>CM\TltAE-lgqD.rRKAY071:#CV7Lu+I2H"UPsg'G69{K0X[p bCKHda .=l/N;* o_. The logo will be sent only to registered CPABC firms. 2010 - present TexasLLCPros.com - All Rights Reserved | About Us | Our LLC Packages | LLC Overview | Recent Posts | Contact Us. <>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>

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