Tex. Gov't Code § 4003.053 · Subchapter B. REGISTRATION BY NOTIFICATION
EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 491 (H.B. 4171), Sec. 1.01, eff. January 1, 2022.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.4003.htm
- Text hash
- sha256 ce7657ad43fc1188f4016b59dafafb3ef63e5b86094c010eed567a72e9f39efd
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 4003.053. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.