Texas CPA Disclaimer
Professional Disclosures Required by the Texas State Board of Public Accountancy
Texas State Board of Public Accountancy Compliance
This notice is provided in compliance with the Texas Public Accountancy Act and the rules of the Texas State Board of Public Accountancy (TSBPA). CPA services referenced on this site are subject to TSBPA oversight and professional standards.
CPA Credentials & Licensing
Darryl V. Pratt, Esq., CPA
- Certified Public Accountant, State of Texas
- Licensed under the Texas Public Accountancy Act
- 2591 Dallas Parkway, Suite 300
- Frisco, Texas 75034
The CPA credential is issued and regulated by the Texas State Board of Public Accountancy. Darryl V. Pratt maintains an active CPA license and complies with all continuing professional education (CPE) requirements mandated by the TSBPA.
Scope of CPA Services
Important Distinction: While Darryl V. Pratt holds both a law license and a CPA license, Continuum Counsel operates primarily as a law firm. This website primarily advertises legal services.
CPA services, including tax preparation, auditing, attestation, or other accounting services, are not offered through this website. If you require CPA-specific services, please contact our office directly to discuss how these services may be provided separately from legal representation.
Dual Licensure Disclosure
Darryl V. Pratt is both a licensed attorney and a Certified Public Accountant. This dual expertise provides valuable perspective in matters involving:
This dual expertise informs legal advice but does not constitute the provision of CPA attestation or tax preparation services.
No CPA-Client Relationship
Visiting this website or submitting information through contact forms does not create a CPA-client relationship. Such a relationship, if applicable, would require a separate written engagement agreement specifically for accounting or tax services.
Tax Advice Disclaimer
IRS Circular 230 Notice:
To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this website or any communication from our firm (unless otherwise specifically stated) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code, or (2) promoting, marketing, or recommending to another party any transaction or matter addressed herein.
Professional Standards & Ethics
As a licensed CPA, Darryl V. Pratt adheres to:
- AICPA Code of Professional Conduct - The ethical standards established by the American Institute of Certified Public Accountants
- Texas State Board of Public Accountancy Rules - All rules and regulations governing CPAs in Texas
- Continuing Professional Education (CPE) - Completion of required continuing education hours to maintain competency
- Professional Independence Standards - Where applicable to the services being provided
Independence Notice
Due to the nature of legal representation, which often requires advocacy on behalf of clients, CPA independence requirements under attestation standards may not be maintained with legal clients. This means:
- Audit or attestation services would not typically be provided to clients for whom we serve as legal counsel
- Compilation or other non-attestation accounting services may still be available
- Tax planning advice provided in conjunction with legal services is considered legal advice for privilege purposes
Regulatory Information
The CPA profession in Texas is regulated by:
Texas State Board of Public Accountancy (TSBPA)
- William P. Hobby Jr. State Office Building
- 333 Guadalupe Street, Tower 3, Suite 900
- Austin, Texas 78701-3942
- Phone: (512) 305-7800
- Website: www.tsbpa.texas.gov
If you have concerns about the conduct of a CPA, you may file a complaint with the Texas State Board of Public Accountancy through their website or by contacting their office directly.
Professional Affiliations
In addition to state licensure, Darryl V. Pratt may maintain membership in professional organizations such as:
- American Institute of Certified Public Accountants (AICPA)
- Texas Society of CPAs (TXCPA)
- State Bar of Texas - Tax Section
Professional association memberships are voluntary and supplement, but do not replace, state licensure requirements.
Verify CPA License
Transparency matters. You can verify CPA licensing and status directly through the Texas State Board of Public Accountancy official website.
Darryl V. Pratt, CPA - Licensed by the Texas State Board of Public Accountancy
Search by name "Darryl Pratt" in the TSBPA Licensee Database to verify.