American Institute of Certified Public Accountants (AICPA) Practice Exam

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Which body regulates the practice of public accountancy in Texas?

Texas Ethics Board
Texas State Board of Public Accountancy
Texas Public Accountancy Association
Texas Society of CPAs

The correct answer is: Texas State Board of Public Accountancy

The regulation of the practice of public accountancy in Texas is overseen by the Texas State Board of Public Accountancy. This board is responsible for ensuring that public accountants adhere to professional standards and legal requirements. It also grants licenses to applicants who meet the necessary criteria for practicing public accountancy in the state. The Texas State Board of Public Accountancy plays a crucial role in protecting the public interest by monitoring compliance with the regulations that govern the accounting profession. This includes establishing rules and standards for professional conduct, continuing education, and the examination process for aspiring CPAs. The other organizations mentioned serve different purposes within the field of accountancy in Texas. The Texas Ethics Board primarily focuses on ethics and lobbying regulations for elected officials and government employees. The Texas Public Accountancy Association and the Texas Society of CPAs are professional organizations that advocate for the interests of CPAs and provide resources and support for their members, but neither has the regulatory authority of the Texas State Board of Public Accountancy.