{"data":{"id":"us-tx/tex.-occupations-code-901.165","jurisdiction":"us-tx","citation":"Tex. Occupations Code § 901.165","heading":"RULES FOR ATTEST SERVICES.","body":"(a) The board by rule shall specify those services that constitute attest services.\n(b) Attest services are required to be performed in accordance with professional standards. The board may adopt by reference the standards developed for general application by the American Institute of Certified Public Accountants or another nationally recognized accountancy organization.\nAdded by Acts 2001, 77th Leg., ch. 1497, Sec. 12, eff. Sept. 1, 2001.","path":["OCCUPATIONS CODE","TITLE 5. REGULATION OF FINANCIAL AND LEGAL SERVICES","SUBTITLE A. FINANCIAL SERVICES","CHAPTER 901. ACCOUNTANTS","SUBCHAPTER D. BOARD POWERS AND DUTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/OC/htm/OC.901.htm#901.165","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:31Z","sha256":"cea73c7c93b76ea9029ee73dfcd9b1d3af7d2d6693dc0db3bb6469b50f4003ad","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-occupations-code-901.164","next":"us-tx/tex.-occupations-code-901.166"},"notice":"GroundRules: Original legal text. Not legal advice."}