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
A person in the performance of consulting services, accounting and review services, any other attest service, financial advisory services, 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) AICPA issued standards, including but not limited to:(A) Statements on Standards on Consulting Services (SSCS);(B) Statements on Standards for Accounting and Review Services (SSARS);(C) Statements on Standards for Attestation Engagements (SSAE);(D) Statements on Standards for Tax Services (SSTS);(E) Statements on Standards for Financial Planning Services (SSFPS);(F) Statements on Standards for Valuation Services (SSVS); or(G) Statements on Standards for Forensic Services (SSFS).(2) Pronouncements by other professional entities having similar national or international authority recognized by the board including but not limited to the International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB).