Definiciones sobre la práctica de la contabilidad pública en Texas

1.002, Business Organizations Code. The term includes an entity authorized by an equivalent law of another state or a foreign country. (8) "Firm" means a sole proprietorship, partnership, corporation, limited liability company, or other business entity engaged in the practice of public accountancy. (9) "Firm license" means a license issued under Subchapter H. (10) "License" means a license issued under Subchapter I. (11) "Peer review" means the study, appraisal, or review of the professional accounting work of a public accountancy firm that performs attest services by a certificate holder who is not affiliated with the firm. (12) "Professional accounting services" or "professional accounting work" means services or work that requires the specialized knowledge or skills associated with certified public accountants, including: (A) issuing reports on financial statements; (B) providing management or financial advisory or consulting services; (C) preparing tax returns; and (D) providing advice in tax matters. (13) "Public accountant" means a person authorized to practice public accountancy under the Public Accountancy Act of 1945 (Article 41a, Vernon's Texas Civil Statutes). (b) The board by rule may define "financial statement" to comply with the standards adopted by generally recognized bodies responsible for setting accounting standards. Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended Statute text rendered on: 3/7/2025 - 1872 - OCCUPATIONS CODE by Acts 2001,