Rule: 61H1-20.0053 Prev   Up   Next

Rule Title: Standards for Assembled Financial Statements
Department: DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION    Add to MyFLRules Favorites
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Division: Board of Accountancy
Chapter: DEFINITIONS

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

VIEW_RULE Effective Date: 9/21/2010
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.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
61H1-20.0053
Standards for Assembled Financial Statements 9121994 Effective:
09/21/2010
View Text Proposed
61H1-20.0053
The Board proposes the rule amendment to update language concerning the certified public accountant. 8919458 7/30/2010
Vol. 36/30
View Text 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
View Text Change
61H1-20.0053
Standards for Assembled Financial Statements 7884856 11/6/2009
Vol. 35/44
View Text 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
View Text 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
View Text Final
61H1-20.0053
Standards for Assembled Financial Statements 2080376 Effective:
08/28/2006
View Text Proposed
61H1-20.0053
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
View Text Development
61H1-20.0053
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