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
Current through Reg. 50, No. 13; March 28, 2025
(a) All of the rules of professional conduct shall apply to and must be observed by a certificate or registration holder and any individual who holds a certificate of license as a CPA in another state and whose principal place of business is not in this state but offers or renders professional accounting services in this state pursuant to §901.462 of the Act (relating to Practice by Out-Of-State Practitioner with Substantially Equivalent Qualifications) engaged in the client practice of public accountancy.
(b) Notwithstanding subsection (a) of this section, the following rules of professional conduct shall be required of all licensees, including licensees practicing pursuant to §901.462 of the Act and certificate or registration holders not employed in the client practice of public accountancy: