22 Tex. Admin. Code § 501.60 - Auditing Standards

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 and rules to be used by registered public accounting firms issued by the PCAOB; as well as,

(4) other pronouncements having similar generally recognized authority.

Notes

22 Tex. Admin. Code § 501.60

The provisions of this §501.60 adopted to be effective June 11, 2000, 25 TexReg 5336; amended to be effective February 17, 2008, 33 TexReg 1091; amended to be effective December 7, 2011, 36 TexReg 8232; Amended by Texas Register, Volume 41, Number 31, July 29, 2016, TexReg 5549, eff. 8/4/2016; Amended by Texas Register, Volume 50, Number 13, March 28, 2025, TexReg 2200, eff. 4/2/2025