Accounting

Establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations.

Regulates accounting and financial reporting standards for U.S. state and local governments.

Develops standards that bring transparency, accountability and efficiency to financial markets around the world.

Establishes auditing and related professional practice standards for registered public accounting firms to follow during audits.

Issues auditing, attestation, and quality control standards and practice guidance for performing and reporting on audit and attestation engagements for non-issuers.

Establishes and maintains high-quality auditing and related professional practice standards for audits of public companies and broker-dealers.

The Electronic Data Gathering, Analysis, and Retrieval system, performs automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the U.S. Securities and Exchange Commission (SEC).

Use Mergent Online for detailed filing statements, market reports, most financial ratios, competitor information, economic indicators, ownership information and 10-K reports.

These rules of professional conduct were promulgated under the Public Accountancy Act, which directs the Texas State Board of Public Accountancy to promulgate rules of professional conduct "in order to establish and maintain high standards of competence and integrity in the practice of public accountancy and to ensure that the conduct and competitive practices of licensees serve the purposes of the Act and the best interest of the public."

The mission of the Texas State Board of Public Accountancy is to protect the public by ensuring that persons issued certificates as certified public accountants possess the necessary education, skills, and capabilities and that they perform competently in the profession of public accountancy.