Sec. 901.460. PERFORMING ATTEST SERVICES. (a) A certificate holder may perform attest services only in a certified public accountancy firm.
(b) An individual who is a license holder or practices under a privilege under Section 901.462 and who is responsible for supervising attest services or signs or authorizes another person to sign an accountant's reports on financial statements on behalf of a certified public accountancy firm must meet the competency requirements of the professional standards that apply to those services.
Added by Acts 2001, 77th Leg., ch. 1497, Sec. 33, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 315 (H.B. 2144), Sec. 14, eff. September 1, 2007.
Structure Texas Statutes
Title 5 - Regulation of Financial and Legal Services
Subtitle A - Financial Services
Subchapter J. Practice of Public Accountancy
Section 901.451. Use of Title or Abbreviation for "Certified Public Accountant
Section 901.452. Use of Title or Abbreviation for "Public Accountant
Section 901.453. Use of Other Titles or Abbreviations
Section 901.454. Title Used by Certain Out-of-State or Foreign Accountants
Section 901.455. Name Requirements and Restrictions
Section 901.456. Reports on Financial Statements; Use of Name or Signature on Certain Documents
Section 901.457. Accountant-Client Privilege
Section 901.458. Loss of Independence
Section 901.459. Applicability of Partnership Requirements to Partner
Section 901.460. Performing Attest Services
Section 901.461. Practice by Certain Out-of-State Firms
Section 901.462. Practice by Out-of-State Practitioner With Substantially Equivalent Qualifications