This is a clone of the Texas Administrative Code (TAC) for educational purposes. It is not the official version and should not be used for legal purposes. Site created Wed, 21 May 2025 21:16:42 GMT

Home > Title 22 > Part 22 > Chapter 501 >Subchapter B > Rule 501.60
TITLE 22 - EXAMINING BOARDS
PART 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 501 - RULES OF PROFESSIONAL CONDUCT
SUBCHAPTER B - PROFESSIONAL STANDARDS
SECTION/RULE §501.60 - Auditing Standards
Chapter Review Date 11/17/2008

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.

Source Note: 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 to be effective August 4, 2016, 41 TexReg 5549; amended to be effective April 2, 2025, 50 TexReg 2200.

View Official Rule