Section 901.460 - Performing Attest Services(a) A certificate holder may perform attest services only in a certified public accountancy firm.(b) An individual who is a license holder or practices under a privilege under Section 901.462 and who is responsible for supervising attest services or signs or authorizes another person to sign an accountant's reports on financial statements on behalf of a certified public accountancy firm must meet the competency requirements of the professional standards that apply to those services.Amended By Acts 2007, 80th Leg., R.S., Ch. 315, Sec. 14, eff. 9/1/2007.Added by Acts 2001, 77th Leg., ch. 1497, Sec. 33, eff. 9/1/2001.