The address puts two job titles side by side because that is the comparison owners are already making. The page should meet that rather than tell somebody they asked the wrong question.
That the difference is real, that it matters most when a lender asks for both at once, and that below a certain size it is one person's afternoon rather than two hires.
If you only needed the plain difference between keeping the record and making the call, you have it, and you may not need anybody in the chair yet.
The most common honest answer to this question is that the company needs a better close and no new title at all. That gets said out loud. Where a signed report is the real requirement, the state board's public lookup is the right place to start.
Neither job title is a CPA credential, and this desk does not hold one. Audits, reviews and assurance opinions stay with a firm that holds the credential, even when one person keeps both the record and the decision. If a lender wants a signed report, the meeting ends on a referral rather than a workaround. The whole of it is written out on the disclosures page.
Source. Texas Occupations Code, section 901.451 and section 901.453 on reports expressing assurance, with 901.456 on unlicensed practice. Read 29 September 2026.
You will be talking to the Steven Palmieri practice. A sentence about the Tuesday split is enough to start.
You will be talking to the Steven Palmieri practice.