Texas Government Code - GOV'T § 4003.004. Exceptions to Certification Requirement for Financial Statements

(a) 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:

(b) Instead of being audited and certified, the financial statements described by Section 4003.003 of a small business issuer, as defined by board rule, that meets all other requirements the board by rule or order prescribes, conditionally or unconditionally, may be reviewed by an independent certified public accountant in accordance with the Statements on Standards for Accounting and Review Services promulgated by the American Institute of Certified Public Accountants.