Crow v. State

Decided March 12, 1924

Court of Criminal Appeals of Texas · decided 1924-03-12

1. — Certified Public Accountant — Certificate—Companion Case. Where appellant was convicted of holding himself out as a Certified Public Accountant, contrary to the Act of the Legislature of this state, and it is shown that he had not been accorded a certificate as Certified Public Accountant, and there is no material difference between the principles controlling the appellant’s case and those in a companion case, the judgment is affirmed. Following Henry v. State, recently decided. „2. — Same—Rehearing—Sufficiency of the Evidence. Where appellant contended that the evidence did not sufficiently show that he held himself out to the public but that he only represented himself to a member of the City Commission, but the contrary appeared from the record, the conviction must be affirmed.

Decided 1924-03-12

*99 MORROW, Presiding Judge.

¶1 Appellant was convicted o£ holding himself out as a Certified Public Accountant contrary to the Act of the Legislature of this State as set out in Vernon’s Complete Texas Statutes of 1920, embraced in the several sections designated as Articles 999, “r” to “v”.

¶2 It was shown that the appellant had not been accorded a certificate as a “Certified Public Accountant” under the terms of the statute of this State but that he was holding himself out as a Certified Public Accountant by reason of having a certificate from the “National Association of Certified Accountants, Incorporated, Washington, D. C.”

¶3 There is no material difference between the principles controlling the appellant’s case and those in the case of Henry v. State, No. 7028, which is this day affirmed. Upon the authority of this case, the judgment of the trial court is affirmed.

¶4 Affirmed.