Texas Occupations Code 901.460 – Performing Attest Services
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(a) A certificate holder may perform attest services only in a certified public accountancy firm.
(b) An individual who is a license holder or practices under a privilege under § 901.462 and who is responsible for supervising attest services or signs or authorizes another person to sign an accountant’s reports on financial statements on behalf of a certified public accountancy firm must meet the competency requirements of the professional standards that apply to those services.
Terms Used In Texas Occupations Code 901.460
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005