Tex. Ins. Code § 401.018 · Subchapter A. INDEPENDENT AUDIT OF FINANCIAL STATEMENTS
INFORMATION DISCOVERED AFTER DATE OF AUDITED FINANCIAL REPORT.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
If, after the date of an audited financial report filed under this subchapter, the accountant becomes aware of facts that might have affected the report, the accountant must take action as prescribed in Volume 1, AU Section 561, Professional Standards of the American Institute of Certified Public Accountants.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 727 (H.B. 2017), Sec. 1, eff. April 1, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/IN/htm/IN.401.htm
- Text hash
- sha256 6e0b46a7c1ca6f3e64b2a616ec6dffb61ce003bd6f3dc2d86f576f8dff7dc9d1
- 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
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.