61H1-20.0093 : Rules of the Auditor General - Florida Administrative Rules, Law, Code, Register

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Rule Title: Rules of the Auditor General
Department:	DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION	Add to MyFLRules Favorites
Division:	Board of Accountancy
Chapter:	DEFINITIONS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	12/29/2024
	History Notes:	Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 10-22-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.0093, Amended 9-30-97, 9-29-02, 9-21-10, 10-9-13, 12-2-14, 1-27-16, 2-6-18, 4-4-19, 4-27-20, 2-21-21, 1-4-22, 12-29-24.
	References in this version:	Ref-17325 Chapter 10.550 Local Governmental Entity Audits Ref-17326 Chapter 10.650 Florida Single Audit Act Audits Non-profit and For-profit Organizations Ref-17327 Chapter 10.700 Audits of Certain Nonprofit Organizations Ref-17328 Chapter 10.800 Audits of District School Boards Ref-17351 Chapter 10.850 Audits of Charter Schools and Charter Technical Career Centers, The Florida Virtual School, and Virtual Instruction Program Providers

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 61H1-20.0093	Rules of the Auditor General	29052584	Effective: 12/29/2024
Correction 61H1-20.0093	Rules of the Auditor General	29007285	11/22/2024 Vol. 50/229
Proposed 61H1-20.0093	The Board proposes rule amendments to update the rules of the Auditor General.	28911061	10/24/2024 Vol. 50/209
Development 61H1-20.0093	The Board proposes rule amendments to update the rules of the Auditor General.	28854510	10/9/2024 Vol. 50/198
Final 61H1-20.0093	Rules of the Auditor General	25375896	Effective: 01/04/2022
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	25220987	11/4/2021 Vol. 47/215
Development 61H1-20.0093	The Board proposes a rule amendment to update the rules of the Auditor General.	25147073	10/19/2021 Vol. 47/203
Final 61H1-20.0093	Rules of the Auditor General	24186482	Effective: 02/21/2021
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	24000533	12/18/2020 Vol. 46/245
Development 61H1-20.0093	The Board proposes a rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	23949220	12/3/2020 Vol. 46/234
Final 61H1-20.0093	Rules of the Auditor General	23138882	Effective: 04/27/2020
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	22991927	3/4/2020 Vol. 46/44
Development 61H1-20.0093	The Board proposes a rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	22937316	2/18/2020 Vol. 46/33
Final 61H1-20.0093	Rules of the Auditor General	21633442	Effective: 04/04/2019
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	21511513	2/12/2019 Vol. 45/29
Development 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	21444971	1/25/2019 Vol. 45/17
Final 61H1-20.0093	Rules of the Auditor General	19983569	Effective: 02/06/2018
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	19812655	12/6/2017 Vol. 43/234
Development 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	19750478	11/17/2017 Vol. 43/223
Final 61H1-20.0093	Rules of the Auditor General	17025166	Effective: 01/27/2016
Correction 61H1-20.0093	Rules of the Auditor General	16837471	12/2/2015 Vol. 41/232
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	16784509	11/18/2015 Vol. 41/224
Development 61H1-20.0093	The Board proposes the rule amendment to incorporate by reference the newest version of the rules of the Auditor General.	16672377	10/26/2015 Vol. 41/208
Final 61H1-20.0093	Rules of the Auditor General	15292067	Effective: 12/02/2014
Proposed 61H1-20.0093	The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General.	15157043	10/8/2014 Vol. 40/196
Development 61H1-20.0093	The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General.	15081286	9/19/2014 Vol. 40/183
Final 61H1-20.0093	Rules of the Auditor General	13585546	Effective: 10/09/2013
Proposed 61H1-20.0093	The Board proposes the rule amendment to update the effective dates of the rules of the Auditor General.	13412983	8/21/2013 Vol. 39/163
Development 61H1-20.0093	The Board proposes the rule amendment to update the effective dates of the rules of the Auditor General.	13330921	8/5/2013 Vol. 39/151
Final 61H1-20.0093	Rules of the Auditor General	9122188	Effective: 09/21/2010
Proposed 61H1-20.0093	The Board proposes the rule amendment to update the effective dates and rules of the Auditor General.	8919652	7/30/2010 Vol. 36/30
Withdrawal 61H1-20.003 ......	Client, Enterprise, Assembled Financial Statements, Offer to Perform or Perform Services Involving Assembled Financial Statements, Standards for Assembled Financial Statements, Generally Accepted Accounting ....	8917712	7/30/2010 Vol. 36/30
Change 61H1-20.008 ......	Generally Accepted Auditing Standards, Standards for Accounting and Review Services, Government Auditing Standards, Rules of the Auditor General, Standards for Accountants Services on Prospective Financial ....	8155292	1/15/2010 Vol. 36/02
Change 61H1-20.0093	Rules of the Auditor General	7783588	10/16/2009 Vol. 35/41
Proposed 61H1-20.003 ......	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 ....	7529351	8/21/2009 Vol. 35/33
Development 61H1-20.003 ......	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 ....	7444476	7/31/2009 Vol. 35/30
Development 61H1-20.007 ......	The Board proposes to review the existing language in the rules to determine whether changes are necessary.	4269278	6/22/2007 Vol. 33/25
Development 61H1-20.007 ......	The Board proposes to review the existing language in the rules to determine whether changes are necessary.	362118	5/26/2006 Vol. 32/21
Final 61H1-20.0093	Rules of the Auditor General	2080958	Effective: 09/29/2002

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