A person in the performance of professional accounting services or professional accounting work, including those who are not members of the AICPA, shall conform in fact and in appearance to the independence standards established by the AICPA and the board, and, where applicable, the SEC, the U.S. GAO, the PCAOB and other national or international regulatory or professional standard setting bodies.

Source Note: The provisions of this §501.70 adopted to be effective June 11, 2000, 25 TexReg 5337; amended to be effective February 15, 2001, 26 TexReg 1340; amended to be effective April 3, 2002, 27 TexReg 2436; amended to be effective February 17, 2008, 33 TexReg 1092; amended to be effective December 7, 2011, 36 TexReg 8233