Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 501 - RULES OF PROFESSIONAL CONDUCT
Subchapter B - PROFESSIONAL STANDARDS
Section 501.60 - Auditing Standards
Current through Reg. 49, No. 38; September 20, 2024
A person shall not permit his name to be associated with financial statements in such a manner as to imply that he is acting as an auditor with respect to such financial statements, unless he has complied with GAAS. Each of the following are considered to be sources of GAAS:
(1) SAS issued by the AICPA;
(2) auditing standards included in Standards for Audit of Government Organizations, Programs, Activities and Functions issued by the U.S. GAO;
(3) auditing and related professional practice standards to be used by registered public accounting firms issued by the PCAOB; as well as,
(4) other pronouncements having similar generally recognized authority.
