61H1-21.006. Communication with Client of Another Certified Public Accountant

Effective on Thursday, December 10, 2009
  • 1If a client of one 6certified public accountant or firm requests a second certified public accountant or firm 19to provide professional advice on accounting or auditing matters in connection with an expression of opinion, the second 37certified public accountant or firm 42must consult with the first 47certified public accountant or firm, 52after obtaining the client5657s consent, to make certain that the (the second 66certified public accountant 69or firm71) is aware of all the relevant facts.

    79Rulemaking 80Authority 81473.304, 82473.315 FS. 84Law Implemented 86473.315 FS. 88History–New 12-4-79, Amended 2-3-81, Form93erly 21A-21.06, 21A-21.006, Amended 12-10-09.

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