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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 501RULES OF PROFESSIONAL CONDUCT
SUBCHAPTER BPROFESSIONAL STANDARDS
RULE §501.60Auditing Standards

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 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

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