Who sits outside

Fig. 01What we want you to hold on to

That outsourcing this moves the work and never the authority, and that the moment an outside seat starts deciding for you, something has gone wrong with the arrangement rather than with the person.

If that sentence makes your next conversation with anybody sharper, the site has paid for itself and you owe nothing.

Fig. 02Help, including the sort that costs us the work

Some companies genuinely need somebody in the building, and that gets said rather than talked around. Where a signed report on statements is the actual requirement, the state board's public lookup is free and takes a minute.

Fig. 03The pen does not move

Sitting outside the payroll is ordinary, and it is not a CPA credential. This desk holds none. Audits, reviews and opinions that express assurance stay with a firm that holds one, no matter who signs the engagement. If your bank wants a report that cannot be signed here, that is said early and you get the board's own lookup instead. The long form of that sits on the disclosures page.

Source. Texas Occupations Code, section 901.453 on reports, with sections 901.451 and 901.456. Read 29 September 2026.