Sec. 901.165. RULES FOR ATTEST SERVICES. (a) The board by rule shall specify those services that constitute attest services.
(b) Attest services are required to be performed in accordance with professional standards. The board may adopt by reference the standards developed for general application by the American Institute of Certified Public Accountants or another nationally recognized accountancy organization.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 12, eff. Sept. 1, 2001.
Structure Texas Statutes
Title 5 - Regulation of Financial and Legal Services
Subtitle A - Financial Services
Subchapter D. Board Powers and Duties
Section 901.151. General Powers and Duties of Board
Section 901.152. Advisory Committees
Section 901.1525. Appointment of Board Committees
Section 901.153. Enforcement Committees
Section 901.155. Scholarship Trust Fund for Fifth-Year Accounting Students
Section 901.156. Rules of Professional Conduct
Section 901.1565. Rules on Consequences of Criminal Conviction
Section 901.157. Rules for Specialization
Section 901.158. Rules Restricting Competitive Practices
Section 901.160. Availability and Confidentiality of Certain Board Files
Section 901.161. Privilege for Certain Information
Section 901.162. Immunity From Liability
Section 901.164. Outside Legal Counsel
Section 901.165. Rules for Attest Services
Section 901.166. Authority to Issue Subpoena, Administer Oath, and Receive Evidence
Section 901.167. Negotiated Rulemaking and Alternative Dispute Resolution Policy