Standards for Accountants Services on Prospective Financial Statements

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Board of Accountancy

RULE NO: RULE TITLE
61H1-20.0094: Standards for Accountants Services on Prospective Financial Statements

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. 35 No. 43, October 30, 2009 issue of the Florida Administrative Weekly.

The changes are in response to written comments submitted by the staff of the Joint Administrative Procedures Committee.

61H1-20.0094 Standards for Accountants Services on Prospective Financial Statements.

The changes are as follows:

(1) The first sentence of the rule shall now read as follows:

“Standards for Accountants Services on Prospective Financial Statements” shall be deemed and construed to mean Statements on Standards Accountants Services on Prospective Financial Statements published by the American Institute of Certified Public Accountants in effect as of June 30, 2008, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077.

(2) This Notice of Change supersedes the Notice of Change for the rule that published on January 15, 2010, in Vol. 36, No. 2 of the Florida Administrative Weekly.

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