Government Auditing Standards  

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    DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

    Board of Accountancy

    RULE NO.:RULE TITLE:

    61H1-20.0092Government Auditing Standards

    NOTICE OF CHANGE

    Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 39, No. 163, August 21, 2013 issue of the Florida Administrative Register.

    The changes are in response to written comments submitted by the staff of the Joint Administrative Procedures Committee. The rule shall now read as follows:

     

    61H1-20.0092 Government Auditing Standards.

    “Government Auditing Standards” shall be deemed and construed to mean Government Audit Standards issued by the Comptroller General of the United States, in effect as of December 2011. (Entitled Government Auditing Standards, December 2011 Revision (GAO-12-331G)), hereby incorporated by reference and available at http://www.flrules.org/Gateway/reference.asp?No=Ref- or from the United States General Accounting Office, Washington, D.C. 20548-0001 or from its website at http://www.gao.gov/yellowbook.

    Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 10-28-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.0092, Amended 10-19-94, 9-30-97, 9-29-02, 9-21-10,__________.

     

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria Kelly, Division Director, Board of Accountancy, 240 NW 76th Dr., Suite A, Gainesville, Florida 32607.

     

     

Document Information

Related Rules: (1)
61H1-20.0092. Government Auditing Standards