Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 501 - RULES OF PROFESSIONAL CONDUCT
Subchapter A - GENERAL PROVISIONS
Section 501.53 - Applicability of Rules of Professional Conduct
Universal Citation: 22 TX Admin Code ยง 501.53
Current through Reg. 49, No. 38; September 20, 2024
(a) All of the rules of professional conduct shall apply to and must be observed by a certificate or registration holder engaged in the client practice of public accountancy.
(b) No certificate or registration holder shall issue, or otherwise be associated with, financial statements that do not conform to the accounting principles described in § 501.61 of this chapter (relating to Accounting Principles).
(c) The following rules of professional conduct shall apply to and be required to be observed by certificate or registration holders when not employed in the client practice of public accountancy:
(1)
§
501.73
of this chapter (relating to Integrity and Objectivity);
(2)
§
501.74 of
this chapter (relating to Competence);
(3)
§
501.77 of
this chapter (relating to Acting through Others);
(4)
§
501.78
of this chapter (relating to Withdrawal or Resignation);
(5)
§
501.90 of this
chapter (relating to Discreditable Acts);
(6)
§
501.91 of this
chapter (relating to Reportable Events);
(7)
§
501.92 of
this chapter (relating to Frivolous Complaints);
(8)
§
501.93 of
this chapter (relating to Responses); and
(9)
§
501.94
of this chapter (relating to Mandatory Continuing Professional
Education).
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