Sec. 4003.053.  EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS.  Financial statements filed as required by this subchapter are not required to be certified by an independent certified public accountant or independent public accountant if:
(1)  the fiscal year of the issuer of the securities to be registered ended on a date earlier than the 90th day before the date of the filing; and
(2)  financial statements in addition to those required by this subchapter are filed that:
(A)  contain the information required by Section 4003.052; and
(B)  are certified by an independent certified public accountant or independent public accountant as of the end of the issuer's preceding fiscal year.
Added by Acts 2019, 86th Leg., R.S., Ch. 491 (H.B. 4171), Sec. 1.01, eff. January 1, 2022.