(a) A person shall not permit others including non-CPA owners and employees, to carry out on his behalf, either with or without compensation, acts, which, if carried out by the person, would place him in violation of these rules of professional conduct.
(b) The board shall consider that the conduct of any non-CPA owner or employee in connection with the business of a licensed firm as the conduct of that licensed firm for the purposes of the rules of professional conduct.

Source Note: The provisions of this §501.77 adopted to be effective June 11, 2000, 25 TexReg 5339; amended to be effective August 15, 2002, 27 TexReg 7120; amended to be effective February 4, 2004, 29 TexReg 963; amended to be effective February 17, 2008, 33 TexReg 1095; amended to be effective June 3, 2020, 45 TexReg 3633