There are two agencies, not one approval. Form the PLLC with SOS Form 206 or the LLC with Form 205 ($300 state fee), then obtain a TSBPA firm license for each Texas office. The license is $60 per office per year plus the organization fee under 22 TAC § 521.13. We do not file the TSBPA license.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlLast reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
Formation $149 / $349 / $479 + $300 state fee; optional corporate kit $79.
Form My Texas Professional EntityStart with the right question.
Who may own the firm?
A majority of financial interests and voting rights must belong to CPAs licensed in Texas or another state. Non-CPA owners are allowed only under the additional conditions of Occ. Code § 901.354 and 22 TAC § 513.10, including a Texas-resident responsible CPA.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlWhich name may the firm use?
Practice only under the licensed name. Under 22 TAC § 501.83, names cannot mislead, entity firms show the legal form, and a sole proprietor’s name includes the surname. No non-owner or non-CPA names.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlHow many licensees support the name?
“& Associates”, “Group” and “and Company” require at least two employed licensees.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlYour preparation checklist
- Review financial interests and voting rights for majority CPA ownership.
- Confirm the added conditions for any non-CPA owners, including a Texas-resident responsible CPA.
- Check the proposed name under 22 TAC § 501.83 before filing with the SOS.
- Form the PLLC with Form 206 or LLC with Form 205 ($300 state fee).
- Identify each Texas office and count CPAs plus non-CPA owners for the organization fee.
- Apply to TSBPA for the firm license for each office; we do not file this license.
- Maintain the licensed firm name and annual office licensing, including a second office before opening.
Common trap: Naming the PLLC something TSBPA will not license, then needing a Form 424 amendment.
Common trap: Opening a second office without adding it to the firm license.Official source: https://www.tsbpa.texas.gov/firms/firm-license.html
Formation $149 / $349 / $479 + $300 state fee; optional corporate kit $79.
Form the entity before the board registrationTSBPA organization fee by headcount
| CPAs + non-CPA owners | Organization fee |
|---|---|
| One person | $0 |
| 2–5 | $10 each |
| 6–9 | $15 each |
| 10–49 | $20 each |
| 50+ | $25 each |
Firm name rules: do and do not
| Example or rule | What to check |
|---|---|
| Garza Tax Advisors, PLLC | Acceptable if the practice is principally tax; the name must not mislead and must be the licensed name. |
| Garza & Associates, one-CPA firm | Not acceptable: at least two employed licensees are required. |
| Entity firm | Show the legal form, for example P.L.L.C. |
| Sole proprietor | Include the surname. |
| Non-owner or non-CPA name | Do not use it. |
Fees are not prorated or refunded
TSBPA charges $60 per office per year plus an organization fee by headcount of CPAs and non-CPA owners. Under 22 TAC § 521.13, the fees are not prorated or refunded.
Entity and board registration checklist
Entity and board registration checklist
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Keep the requirements separate.
| Agency | What it does | Official fee |
|---|---|---|
| Texas SOS | Creates the PLLC (Form 206) or LLC (Form 205) | $300 |
| TSBPA | Licenses the CPA firm for each office in Texas | $60 per office per year, plus organization fee |
Carry the decision forward.
Before your next step
No. Form the entity with the SOS, then obtain the TSBPA firm license for each Texas office.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.html$60 per office per year, plus an organization fee based on CPAs and non-CPA owners. One person: $0; 2–5: $10 each; 6–9: $15 each; 10–49: $20 each; 50+: $25 each. Fees are not prorated or refunded.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlOnly under the additional conditions in Occ. Code § 901.354 and 22 TAC § 513.10. CPAs must hold a majority of financial interests and voting rights, and a Texas-resident responsible CPA is required.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlNo. That wording, “Group” and “and Company” require at least two employed licensees.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlNo. We form the entity; we do not file the TSBPA license.
Official source: https://www.tsbpa.texas.gov/firms/firm-license.htmlSources
- TSBPA firm licensing
- TSBPA fee bulletin
- Occ. Code § 901.354
- 22 TAC §§ 501.83, 513.10, 521.13
- SOS Form 806
Last reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private filing service; not a government agency.
Formation $149 / $349 / $479 + $300 state fee; optional corporate kit $79.
Form My Texas Professional Entity