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Texas Government Code - GOV'T § 4003.053. Exception to Certification Requirement for Financial Statements

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Texas Government Code - GOV'T § 4003.053. Exception to Certification Requirement for Financial Statements - last updated January 01, 2024 | https://codes.findlaw.com/tx/government-code/gov-t-sect-4003-053/

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