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Tex. Occupations Code § 901.460

PERFORMING ATTEST SERVICES

Texas · Texas Occupations Code · Status: effective

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Tex. Occupations Code § 901.460, PERFORMING ATTEST SERVICES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/701224
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(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.