The Board proposes the rule amendment to correct rule citations.  


  • Rule No.: RULE TITLE
    61H1-23.001: Confidential Client Information
    PURPOSE AND EFFECT: The Board proposes the rule amendment to correct rule citations.
    SUMMARY: The referenced rule citations will be corrected.
    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared. The Board determined the proposed rules will not have an impact on small business.
    Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
    SPECIFIC AUTHORITY: 473.304, 473.315, 473.316 FS.
    LAW IMPLEMENTED: 473.315, 473.316 FS.
    IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria A. Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Drive, Suite A, Gainesville, Florida 32607

    THE FULL TEXT OF THE PROPOSED RULE IS:

    61H1-23.001 Confidential Client Information.

    A certified public accountant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed to relieve a certified public accountant of his or her obligation under Rules 61H1-20.008 61H1-22.002 and 61H1-20.007 61H1-22.003, F.A.C. or to contravene or contradict any of the provisions of Chapter 473, F.S. Furthermore, this rule shall not prohibit a confidential review of a certified public accountant's professional practice as a part of a quality review program.

    Rulemaking Specific Authority 473.304, 473.315, 473.316 FS. Law Implemented 473.315, 473.316 FS. History–New 12-4-79, Formerly 21A-23.01, 21A-23.001, Amended_________.


    NAME OF PERSON ORIGINATING PROPOSED RULE: Board of Accountancy
    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Board of Accountancy
    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 21, 2010
    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: November 5, 2010

Document Information

Comments Open:
11/24/2010
Summary:
The referenced rule citations will be corrected.
Purpose:
The Board proposes the rule amendment to correct rule citations.
Rulemaking Authority:
473.304, 473.315, 473.316 FS.
Law:
473.315, 473.316 FS.
Contact:
Veloria A. Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Drive, Suite A, Gainesville, Florida 32607
Related Rules: (1)
61H1-23.001. Confidential Client Information