January 4, 1952
Hon. J. A. PhIllips, Chairman
Texas State Board of Public Accou&ancy
The Steck Building
Austin, Texas Opinion Ho. V-1384
Re: Legality of a licensed
public accountant using
Dear Sir: the designation “P.A.’
YOUPrequest for OUP opinion reads In part
as followsi \
*The Texas State Board of Public
Accountancy desires an opinion from your
office in respect of whether or not a pub-
C
lic accountaM (one other than a Certified
Public Accountant, but holding a permit to
practice public accountancy) may use the
designation, . or rather the initials ‘P.A.’
“Our ‘Board is having difficulty in
satisfactorily lnterpieting the appropriate
provisions of the Act. Section 16 deals
with the desigimtion lCertifled Public Ac-
countant’ and provides that such ,a person
nay use the abbreviation ‘C.P.A.’ Section
18 deals with the use of the designation
‘Public Aocountant’ but contains no provi-
sion for using the abbreviation ‘P.A. ’
(Similar to the use o;,~;;~;A;~ prr;id;fth
for in Section 16).
prohibited abbreviations and the first
sentence prohibiting abbreviations closes
with the following words%
“Ior other such abbreviations by a
public accountant or by any other person
is prohibited. Ia
Section 16 of Article 41a, V.C.S., dealiaq
C with the initials authorized to be used by a certl-’
fied public accountant, provides:
Hon. J. A. Phillips, page 2~:(Vi13841
*Any person who has received from
the Board a~Csrtificate of Certified Pub- ’
lit Accountant and holds a valid permit
to practice, shall be styled and known
as a ‘Certified Public Accountant* and
may also use the abbreviation ‘C.P.A. I.
No other person except partnerships re-
gistered under this Act, shall assume or
use that title or abbrevia~tlon or any
other title; sign, card or device tending
to imply that the person using the same is
a certified public accountant.*
Section 18 of Artlcle~ 41a, V.C.S., relating
to public accountants, provides:
Hon. J. A. Phill.ips, page 3 (v-1384)
In Board of Insurance Commissioners of
Texas v. Guardian Life Ins. Co. of Texas, 142 Tex.
0, MO s . w. 2 d 906, 909 (1944) It is stated:
'Where the language of a statute is
unambiguous, and its meaning is clear, the
statute must be given effect according to
its terms, and, 'we are not at liberty to
speculate'upon the intention of the LegIs-
lature in its enactment.'"
We believe the language of the above quot-
ed provision is plain, clear, and unambiguous. There-
fore, it is our opinion that the abbreviation 'P.A."
comes within the prohibited designations and may not
be used~ by a public accountant.
SUMMARY
A public accountant is not authorized
to use the designation "P.A.' after his name,
such use,belng prohibited by Section 20, Art.
41a, V.C.S. A certified public akountant
may use the designation "C.P.A." as specifl-~
tally provided InSection 16 of the same Act.
Yours very truly,
APPROVED; PRICE DARIEL
Attorney General
J. C. Davis, Jr.
County Affairs Division
E. Jacobson BY
Reviewing Assistant
Charles D. Mathews
First Assistant
BA:lllh