Florida Administrative Code (Last Updated: December 2, 2024) |
61. Department of Business and Professional Regulation |
61H1. Board of Accountancy |
61H1-20. Definitions |
61H1-20.001. Definitions |
61H1-20.002. Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or "Expression of Opinion." |
61H1-20.003. Client (Repealed) |
61H1-20.004. Enterprise |
61H1-20.005. Financial Statements |
61H1-20.006. Firm or Firms of Certified Public Accountants (Repealed) |
61H1-20.007. Generally Accepted Accounting Principles (Repealed) |
61H1-20.008. Generally Accepted Auditing Standards (Repealed) |
61H1-20.009. Standards for Accounting and Review Services (Repealed) |
61H1-20.010. Engagement |
61H1-20.013. Employee |
61H1-20.016. Non-CPA Shareholders, Partners and Members |
61H1-20.0051. Assembled Financial Statements (Repealed) |
61H1-20.0052. Offer to Perform or Perform Services Involving Assembled Financial Statements (Repealed) |
61H1-20.0053. Standards for Assembled Financial Statements (Repealed) |
61H1-20.0092. Government Auditing Standards (Repealed) |
61H1-20.0093. Rules of the Auditor General |
61H1-20.0095. Standards for Consulting Services (Repealed) |
61H1-20.0096. Services for Tax Practice (Repealed) |
61H1-20.0097. Standards for Personal Financial Planning (Repealed) |
61H1-20.0098. Standards for Business Valuations (Repealed) |
61H1-20.0099. Standards for Attestation Engagements (Repealed) |