A certificate or registration holder in the performance of professional services, including those who are not members of the AICPA, shall conform in fact and in appearance to the independence standards established by the AICPA and the board, and, where applicable, the U.S. Securities and Exchange Commission, the General Accounting Office and other regulatory or professional standard setting bodies.

Source Note:The provisions of this §501.70 adopted to be effective June 11, 2000, 25 TexReg 5337; amended to be effective February 15, 2001, 26 TexReg 1340; amended to be effective April 3, 2002, 27 TexReg 2436.