Sec. 4003.053. EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS. Financial statements filed as required by this subchapter are not required to be certified by an independent certified public accountant or independent public accountant if:
(1) the fiscal year of the issuer of the securities to be registered ended on a date earlier than the 90th day before the date of the filing; and
(2) financial statements in addition to those required by this subchapter are filed that:
(A) contain the information required by Section 4003.052; and
(B) are certified by an independent certified public accountant or independent public accountant as of the end of the issuer's preceding fiscal year.
Added by Acts 2019, 86th Leg., R.S., Ch. 491 (H.B. 4171), Sec. 1.01, eff. January 1, 2022.
Structure Texas Statutes
Subchapter B. Registration by Notification
Section 4003.051. Eligibility for Registration by Notification
Section 4003.052. Registration Statement Required
Section 4003.053. Exception to Certification Requirement for Financial Statements
Section 4003.054. Registration Procedures
Section 4003.055. Effective Date of Registration by Notification
Section 4003.056. Effect of Registration by Notification
Section 4003.057. Term of Registration
Section 4003.058. Renewal of Registration
Section 4003.059. Insufficient or Fraudulent Registration Statement