31 Tex. Admin. Code § 525.4 - Form of the Audit

Except as otherwise provided by the Manual of Fiscal Operations, an audit shall be performed according to the generally accepted auditing standards adopted by the American Institute of Certified Public Accountants and shall include the auditor's opinion as to the fair presentation of the financial statements taken as a whole.

Notes

31 Tex. Admin. Code § 525.4
The provisions of this §525.4 adopted to be effective June 17, 1999, 24 TexReg 4454; amended to be effective January 6, 2010, 35 TexReg 106

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