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Susan Combs•Texas Comptroller of Public Accounts

Expenditures Related to State Officers and Employees — Licensing Fees and Occupation Taxes
Certified Public Accountants Licensing Fee

If the state agency authorizes it, a state of Texas employee may apply for an exemption from the professional fee associated with being a licensed Certified Public Accountant.

To be eligible for the exemption, the employee cannot engage in the client practice of public accountancy outside of state employment. For more information on the fee exemption, see the Texas State Board of Accountancy website.

Sources [+]

Texas Occupations Code, Section 901.410; Opinion of the Texas Attorney General No. JM-1063 (1989).

Documentation Requirements [+]

  1. A state agency must retain documentation in its files that shows:
    1. how the payment is directly and substantially related to the state agency’s governmental function, and
    2. how the state agency is receiving an adequate return on the payment.
  2. Comptroller object 7210 must be used.

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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