61H1-20.0052: Offer to Perform or Perform Services Involving Assembled Financial Statements
PURPOSE AND EFFECT: The Board proposes the rule amendment to update language concerning the certified public accountant.
SUMMARY: Language concerning the certified public accountant will be updated.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared. The Board determined the proposed rules will not have an impact on small business.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 473.304, 473.315 FS.
LAW IMPLEMENTED: 473.302, 473.322 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Veloria A. Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Drive, Suite A, Gainesville, Florida 32607
THE FULL TEXT OF THE PROPOSED RULE IS:
61H1-20.0052 Offer to Perform or Perform Services Involving Assembled Financial Statements.
The term “offer to perform or perform services involving assembled financial statements” as used in Rule 61H1-20.0053, F.A.C., applies to an actively licensed cCertified pPublic aAccountant who performs one or more types of services involving the preparation of assembled financial statements including:
(1) through (3) No change.
(4) Being the only certified public accountant licensee involved with providing services involved in the preparation of financial statements.
Rulemaking Specific Authority 473.304, 473.315 FS. Law Implemented 473.302, 473.322 FS. ss. 1, 12, Ch. 98-340, Laws of Florida. History–New 10-28-98, Amended_________.