7444476, 61H1-20.003 - Florida Administrative Rules, Law, Code, Register

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Notice: 7444476

Notice of Development of Rulemaking

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Board of Accountancy

Chapter:

DEFINITIONS

Overview

RULE:

61H1-20.003	Client (Repealed)
61H1-20.004	Enterprise
61H1-20.0051	Assembled Financial Statements (Repealed)
61H1-20.0052	Offer to Perform or Perform Services Involving Assembled Financial Statements (Repealed)
61H1-20.0053	Standards for Assembled Financial Statements (Repealed)
61H1-20.007	Generally Accepted Accounting Principles (Repealed)
61H1-20.008	Generally Accepted Auditing Standards (Repealed)
61H1-20.009	Standards for Accounting and Review Services (Repealed)
61H1-20.0092	Government Auditing Standards (Repealed)
61H1-20.0093	Rules of the Auditor General
61H1-20.0095	Standards for Consulting Services (Repealed)
61H1-20.0096	Services for Tax Practice (Repealed)
61H1-20.0097	Standards for Personal Financial Planning (Repealed)
61H1-20.0099	Standards for Attestation Engagements (Repealed)
61H1-20.010	Engagement
61H1-20.013	Employee
61H1-20.016	Non-CPA Shareholders, Partners and Members

PURPOSE:

The Board proposes the rule amendment in order to clarify the definitions of client and enterprise; to provide the correct citation for “assembled financial statements;” to update language concerning the certified public accountant; to clarify and edit punctuation errors; to update generally accepted accounting principles from the GASB to the FASB; to update the auditing standards; to provide a website by which to obtain the Standards for Accounting and Review Services; to provide a website by which to obtain the Government Auditing Standards; to update the effective dates and rules of the Auditor General; to update the standards for consulting services; to update the standards for tax practice by providing the updated standards; to provide the updated standards for personal financial planning and to provide the updated standards for attestation engagements.

SUBJECT:

Client; Enterprise; Assembled Financial Statements; Offer to Perform or Perform Services Involving Assembled Financial Statements; Standards for Assembled Financial Statements; Generally Accepted Accounting Principles; Generally Accepted Auditing Standards; Standards for Accounting and Review Services; Government Auditing Standards; Rules of the Auditor General; Standards for Consulting Services; Services for Tax Practice; Standards for Personal Financial Planning; Standards for Attestation Engagements; Engagement; Employee; Non-CPA Shareholders, Partners and Members.

RULEMAKING AUTHORITY:

455.203(8), 473.304, 473.314, 473.315, 473.317, 473.323 FS., Ch. 81-302, § 27, §1, Ch. 97-35, Laws of Florida.

LAW:

455.203(8), 473.302, 473.304, 473.309(1)(b), 473.314, 473.315, 473.317, 473.318, 473.319, 473.322, 473.3101 FS., Ch. 81-302, § 27, §1, 12, Ch. 98-340, §1, Ch. 97-35, Laws of Florida.

PRINT PUBLISH DATE:

7/31/2009 Vol. 35/30

RELATED STATUTES
AND LAWS:

455.203(8), 473.304, 473.314, 473.315, 473.317, 473.323 FS., Ch. 81-302, § 27, §1, Ch. 97-35, Laws of Florida., 455.203(8), 473.302, 473.304, 473.309(1)(b), 473.314, 473.315, 473.317, 473.318, 473.319, 473.322, 473.3101 FS., Ch. 81-302, § 27, §1, 12, Ch. 98-340, §1, Ch. 97-35, Laws of Florida.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=61H1-20.003&PDate=7/31/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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