Tex. Loc. Gov't Code § 103.002
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A municipality whose records and accounts are not audited annually by a person prescribed by statute, by charter, or by a person in the regular employ of the municipality shall employ at its own expense a certified public accountant who is licensed in this state or a public accountant who holds a permit to practice from the Texas State Board of Public Accountancy to conduct the audit and to prepare the annual financial statement.
Tex. Loc. Gov't. Code § 103.002