Tex. Occ. Code § 901.460 · Subchapter J. PRACTICE OF PUBLIC ACCOUNTANCY
PERFORMING ATTEST SERVICES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm
- Text hash
- sha256 79091f1c8a9ee32a18964e38f0d49c0d3cf790174732e980e022a50270633b68
- 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.
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.