Rule: 61H1-20.0093 Prev Up Next
| Rule Title: Rules of the Auditor General | |||
| 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):
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Effective Date: | 1/4/2022 |
| 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. | |
| References in this version: |
Ref-13958 Chapter 10.550 Local Governmental Entity Audits Ref-13959 Chapter 10.650 Florida Single Audit Act Audits Non-profit and For-profit Organizations Ref-13960 Chapter 10.700 Audits of Certain Nonprofit Organizations Ref-13961 Chapter 10.800 Audits of District School Boards Ref-13962 Chapter 10.850 Audits of Charter Schls and Similar Entities The Fl Virtual Schl and Virtual Instrtn Program Providers |
| Notice / Adopted |
Description | ID | Publish Date |
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Rules of the Auditor General | 25375896 |
Effective: 01/04/2022 |
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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 |
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The Board proposes a rule amendment to update the rules of the Auditor General. | 25147073 |
10/19/2021 Vol. 47/203 |
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Rules of the Auditor General | 24186482 |
Effective: 02/21/2021 |
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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 |
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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 |
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Rules of the Auditor General | 23138882 |
Effective: 04/27/2020 |
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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 |
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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 |
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Rules of the Auditor General | 21633442 |
Effective: 04/04/2019 |
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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 |
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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 |
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Rules of the Auditor General | 19983569 |
Effective: 02/06/2018 |
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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 |
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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 |
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Rules of the Auditor General | 17025166 |
Effective: 01/27/2016 |
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Rules of the Auditor General | 16837471 |
12/2/2015 Vol. 41/232 |
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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 |
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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 |
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Rules of the Auditor General | 15292067 |
Effective: 12/02/2014 |
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The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General. | 15157043 |
10/8/2014 Vol. 40/196 |
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The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General. | 15081286 |
9/19/2014 Vol. 40/183 |
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Rules of the Auditor General | 13585546 |
Effective: 10/09/2013 |
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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 |
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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 |
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Rules of the Auditor General | 9122188 |
Effective: 09/21/2010 |
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The Board proposes the rule amendment to update the effective dates and rules of the Auditor General. | 8919652 |
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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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 |
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Rules of the Auditor General | 7783588 |
10/16/2009 Vol. 35/41 |
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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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The Board proposes to review the existing language in the rules to determine whether changes are necessary. | 4269278 |
6/22/2007 Vol. 33/25 |
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The Board proposes to review the existing language in the rules to determine whether changes are necessary. | 362118 |
5/26/2006 Vol. 32/21 |
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Rules of the Auditor General | 2080958 |
Effective: 09/29/2002 |
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