Rule: 61H1-20.0053 Prev Up Next
Rule Title: Standards for Assembled Financial Statements (Repealed) | |||
Department: | DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION |
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Division: | Board of Accountancy | ||
Chapter: | DEFINITIONS |
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
Effective Date: | 4/22/2019 | |
History Notes: | Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.302, 473.322 FS. History–New 10-28-98, Amended 9-20-00, 8-28-06, 9-21-10, 12-21-15, Repealed 4-22-19. | |
References in this version: | No reference(s). |
Notice / Adopted |
Description | ID | Publish Date |
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Standards for Assembled Financial Statements (Repealed) | 21707453 |
Effective: 04/22/2019 |
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The Board proposes the repeal of the rules due to outdated or unnecessary language. | 21552641 |
2/26/2019 Vol. 45/39 |
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Standards for Assembled Financial Statements | 16869578 |
Effective: 12/21/2015 |
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The Board proposes the rule amendment to clarify language. | 16603410 |
10/12/2015 Vol. 41/198 |
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The Board proposes the rule amendment to clarify language. | 16505634 |
9/21/2015 Vol. 41/183 |
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Standards for Assembled Financial Statements | 9121994 |
Effective: 09/21/2010 |
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The Board proposes the rule amendment to update language concerning the certified public accountant. | 8919458 |
7/30/2010 Vol. 36/30 |
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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 |
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Standards for Assembled Financial Statements | 7884856 |
11/6/2009 Vol. 35/44 |
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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 |
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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 |
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Standards for Assembled Financial Statements | 2080376 |
Effective: 08/28/2006 |
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The Board proposes to amend the rule to address the requirements for a Public Accounting Firm when it offers to perform services involving assembled financial statements. | 470952 |
7/7/2006 Vol. 32/27 |
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The Board proposes to amend the rule to add that a Public Accounting Firm may offer to perform assembled financial statements. | 400239 |
6/9/2006 Vol. 32/23 |