Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 501 - RULES OF PROFESSIONAL CONDUCT
Subchapter C - RESPONSIBILITIES TO CLIENTS
Section 501.77 - Acting through Others
Universal Citation: 22 TX Admin Code ยง 501.77
Current through Reg. 49, No. 38; September 20, 2024
(a) A person shall not permit others including non-CPA owners and employees, to carry out on his behalf, either with or without compensation, acts, which, if carried out by the person, would place him in violation of these rules of professional conduct.
(b) The board shall consider that the conduct of any non-CPA owner or employee in connection with the business of a licensed firm as the conduct of that licensed firm for the purposes of the rules of professional conduct.
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