The definitions of client and enterprise will be clarified; the correct citation for “assembled financial statements” will be provided; language concerning the certified public accountant will be updated; punctuation errors will be edited and clarified; generally accepted accounting principles will be updated from the GASB to the FASB; auditing standards will be updated; a website by which to obtain the Standards for Accounting and Review Services will be provided; the effective dates and rules of the Auditor General will be updated; the standards for consulting services will be updated; the standards for tax practice will be updated; and the updated standards for personal financial planning and attestation engagements will be provided.