Section 501.78 - Withdrawal or Resignation(a) If a person cannot complete an engagement to provide professional accounting services and professional accounting work or employment assignment in a manner that complies with the requirements of this chapter, the person shall withdraw from the engagement or resign from the employment assignment.(b) If a person withdraws from an engagement or resigns from an employment assignment pursuant to this section, the person shall inform the client or employer of the withdrawal or resignation.(c) Interpretive Comment: Any withdrawal or resignation shall be in writing. A person shall comply with the requirements of § 501.75 of this chapter (relating to Confidential Client Communications) and § 501.90(17) of this chapter (relating to Discreditable Acts) regarding confidential information of clients and employers during and after a withdrawal or resignation executed pursuant to this section. For purposes of this section, an engagement commences once an engagement letter is signed by the client, time is charged to the engagement, or compensation is received by a person in connection with an engagement or employment assignment.(d) Interpretive comment: An email communication will satisfy the requirement for written disclosure of a withdrawal or resignation in subsection (c) of this section.22 Tex. Admin. Code § 501.78
The provisions of this §501.78 adopted to be effective April 7, 2004, 29 TexReg 3475; amended to be effective February 17, 2008, 33 TexReg 1095; amended to be effective December 7, 2011, 36 TexReg 8235; Amended by Texas Register, Volume 45, Number 22, May 29, 2020, TexReg 3633, eff. 6/3/2020