The Board proposes the rule promulgations in order to specify the standards for various types of audits.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-22.0081: Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations.
61H1-22.0082: Standards for Audits of Certain Nonprofit Organizations.
61H1-22.0083: Standards for Audits of District School Boards.
61H1-22.0084: Standards for Audits of Charter Schools and Similar Entities.

PURPOSE AND EFFECT: The Board proposes the rule promulgations in order to specify the standards for various types of audits.

SUBJECT AREA TO BE ADDRESSED: Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations; Standards for Audits of Certain Nonprofit Organizations; Standards for Audits of District School Boards; Standards for Audits of Charter Schools and Similar Entities.

SPECIFIC AUTHORITY: 473.304, 473.315 FS.

LAW IMPLEMENTED: 473.315 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT IS: Veloria Kelly, Division Director, Board of Accountancy, 240 N. W. 76th Dr., Suite A, Gainesville, Florida 32607

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

 

61H1-22.0081 Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations.

Licensees performing accounting services in connection with Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations required by Section 215.97, Florida Statutes, to be filed with the Auditor General of the State of Florida shall comply with the standards set forth in Chapter 10.650, Rules of the Auditor General of the State of Florida. Departures from such standards must be justified by those who do not follow them.

Specific Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New                       .

 

61H1-22.0082 Standards for Audits of Certain Nonprofit Organizations.

Licensees performing accounting services in connection with Standards for Audits of Certain Nonprofit Organizations required by Section 215.981(1), 1001.453(4), 1004.28(5), or 1004.70(6), Florida Statutes, to be filed with the Auditor General of the State of Florida shall comply with the standards set forth in Chapter 10.700, Rules of the Auditor General of the State of Florida. Departures from such standards must be justified by those who do not follow them.

Specific Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New________.

 

61H1-22.0083 Standards for Audits of District School Boards.

Licensees performing accounting services in connection with Standards for Audits of District School Boards required by Section 11.45 or 218.39, Florida Statutes, to be filed with the Auditor General of the State of Florida shall comply with the standards set forth in Chapter 10.800, Rules of the Auditor General of the State of Florida. Departures from such standards must be justified by those who do not follow them.

Specific Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New                       .

 

61H1-22.0084 Standards for Audits of Charter Schools and Similar Entities.

Licensees performing accounting services in connection with Standards for Audits of Charter Schools and Similar Entities required by Section 218.39 or 1002.37, Florida Statutes, to be filed with the Auditor General of the State of Florida shall comply with the standards set forth in Chapter 10.850, Rules of the Auditor General of the State of Florida. Departures from such standards must be justified by those who do not follow them.

Specific Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New_________.