Open Records Decision No. 365
March 11, 1983

	Re:  Information maintained by Board of Public Accountancy concerning 
complaint against business entity

Mr. Bob E. Bradley
Executive Director
Texas State Board of Public Accountancy
3301 Northland Drive, Suite 500
Austin, Texas  78731

Dear Mr. Bradley:

	You have requested our decision under the Open Records Act, article 6252-17a, 
V.T.C.S., as to the availability of information maintained by the State Board of Public 
Accountancy [hereinafter “the board”] with regard to a complaint against a business 
entity.

	You explain that the Texas Association of Public Accountants [hereinafter 
“TAPA”] has requested a copy of the board's file in the matter of a particular business 
entity which performs bookkeeping and tax services.  This company is one of a large 
number of non-licensed individuals and entities which the board believes is violating 
section 8(f) of article 41a-1, V.T.C.S., by representing themselves to the public as 
“accountants.”  It is our understanding that the company or individual is neither an 
applicant, licensee, or former licensee.  See V.T.C.S. art. 41a-1, §25.  TAPA is also the 
moving party in a declaratory judgment action presently pending in the 167th District 
Court of Travis County to prohibit the board from enforcing section 8(f) against such 
non-licensed individuals and entities.  You suggest that the board's file in this matter is 
excepted from disclosure under section 3(a)(3), as “information relating to litigation.”

	Section 3(a)(3) is applicable only where litigation is pending or reasonably 
anticipated in regard to a specific matter.  Open Records Decision Nos. 351, 331, 328, 
326, 311 (1982); 289 (1981); 208 (1978).  In this instance, litigation is presently pending.  
The assistant attorney general who represents the board has determined that the requested 
information is relevant to that litigation, that disclosure would prejudice the board's 
position in the litigation, and that, as a result, the information should be withheld.  See 
Open Records Decision Nos. 282, 280 (1981).  In our opinion, the material in the file 
supports this determination.  Accordingly, it is our decision that the board may at this 
time withhold from public disclosure its entire file in the matter of this particular 
business which is providing bookkeeping and tax services.  In view of this determination, 
we need not address the applicability of section 3(a)(1).

Very truly yours,

Jim Mattox
Attorney General of Texas

Tom Green
First Assistant Attorney General

David R. Richards
Executive Assistant Attorney General

Prepared by Rick Gilpin
Assistant Attorney General

Approved:
Opinion Committee

Susan L. Garrison, Chairman
Jon Bible
Rick Gilpin
Jim Moellinger
Bruce Youngblood