61H1-20.002. Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or "Expression of Opinion."

The terms “attest as an expert in accountancy to the reliability or fairness of presentation” and “expression of opinion” shall be deemed and construed to mean any report, transmittal letter or other written communication issued as a result of an examination or review of financial statements or financial information which contains either an expression of opinion or other assurance as to the fairness, accuracy or reliability of such financial statements within the meaning of generally accepted auditing standards or standards for accounting and review services. A report issued in connection with a review of financial statements is an “expression of opinion.” Statements, affidavits or signatures of preparers required on tax returns and reports issued in connection with a compilation of financial statements are not “expressions of opinion,” but compilations do provide a level of assurance.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315, 473.322 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-20.02, 21A-20.002, Amended 1-11-95.