22 Tex. Admin. Code § 501.62
Other Professional Standards
Effective Feb 17, 200833 TexReg 1092Source Note: The provisions of this §501.62 adopted to be effective June 11, 2000, 25 TexReg 5337; amended to be effective June 7, 2001, 26 TexReg 3931; amended to be effective February 17, 2008, 33 TexReg 1092.Texas Secretary of State
A person in the performance of consulting services, accounting and review services, any other attest service, or tax services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be interpreted by:
- (1) Statements on Standards on Consulting Services (SSCS) issued by the American Institute of Certified Public Accountants;
- (2) Statements on Standards for Accounting and Review Services (SSARS) issued by the American Institute of Certified Public Accountants;
- (3) Statements on Standards for Attestation Engagements (SSAE) issued by the American Institute of Certified Public Accountants;
- (4) Statements on Standards for Tax Services issued by the American Institute of Certified Public Accountants; or
- (5) similar pronouncements by other entities having similar national or international authority.
Source Note:The provisions of this §501.62 adopted to be effective June 11, 2000, 25 TexReg 5337; amended to be effective June 7, 2001, 26 TexReg 3931; amended to be effective February 17, 2008, 33 TexReg 1092.