61H1-23.001: Confidential Client Information
PURPOSE AND EFFECT: The Board proposes the rule amendment to correct rule citations.
SUMMARY: The referenced rule citations will be corrected.
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, 473.316 FS.
LAW IMPLEMENTED: 473.315, 473.316 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:
61H1-23.001 Confidential Client Information.
A certified public accountant shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule shall not be construed to relieve a certified public accountant of his or her obligation under Rules 61H1-20.008 61H1-22.002 and 61H1-20.007 61H1-22.003, F.A.C. or to contravene or contradict any of the provisions of Chapter 473, F.S. Furthermore, this rule shall not prohibit a confidential review of a certified public accountant's professional practice as a part of a quality review program.
Rulemaking Specific Authority 473.304, 473.315, 473.316 FS. Law Implemented 473.315, 473.316 FS. History–New 12-4-79, Formerly 21A-23.01, 21A-23.001, Amended_________.