Texas § GV.4003.053 - EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS
Full text of Texas The Texas Constitution § GV.4003.053 — EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS, with citation guidance and answers to common questions.
§ GV.4003.053. EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS
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.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § GV.4003.053
What does The Texas Constitution § GV.4003.053 cover?
Section GV.4003.053 ("EXCEPTION TO CERTIFICATION REQUIREMENT FOR FINANCIAL STATEMENTS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § GV.4003.053?
A common citation format is "The Texas Constitution § GV.4003.053" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § GV.4003.053 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.