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Texas Occupations Code - OCC § 901.460. Performing Attest Services

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

(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.

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Cite this article: FindLaw.com - Texas Occupations Code - OCC § 901.460. Performing Attest Services - last updated January 01, 2024 | https://codes.findlaw.com/tx/occupations-code/occ-sect-901-460/

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