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Florida Administrative Code (Last Updated: April 18, 2024) |
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61. Department of Business and Professional Regulation |
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61H1. Board of Accountancy |
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61H1-22. Competence And Technical Standards |
1A 2certified public accountant 5shall comply with the following general standards and must justify any departures therefrom:
18(1) Professional competence. A 22certified public accountant 25shall undertake only those engagements which he or his firm can reasonably expect to complete with professional competence. A 44certified public accountant 47must be in charge of all public accounting services performed by the firm.
60(2) Due professional care. A 65certified public accountant 68shall exercise due professional care in the performance of an engagement.
79(3) Planning and supervision. A 84certified public accountant 87shall adequately plan and supervise an engagement.
94(4) Sufficient relevant data. A 99certified public accountant 102shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement.
121Rulemaking 122Authority 123473.304, 124473.315 FS. 126Law Implemented 128473.315 FS. 130History–New 12-4-79, Amended 2-3-81, Formerly 21A-22.01, 21A-22.001, Amended 12-30-97, 13912-10-09.
