61H1-20.008 Generally Accepted Auditing Standards.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
Non-issuer ((non-issuers are (1) all entities who are not issuers as that term is defined by the Sarbanes-Oxley Act of 2002, and (2) entities whose audits are not required by Securities & Exchange Commission (SEC) rules to be conducted in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)) generally accepted auditing standards shall be deemed and construed to mean auditing standards generally accepted in the United States of America in effect as of June 30, 2009, including, but not limited to, general, field work and reporting standards and the Authoritative AICPA Audit and Attest Standards in effect as of June 1, 2009, approved and adopted by the membership of the American Institute of Certified Public Accountants (AICPA) hereby incorporated by reference and available from the AICPA’s Resource Online at www.cap2biz.com or by telephonic request at 1 (888)777-7077.
(2) The last sentence of Rule 61H1-20.008 shall now read as follows.
Issuer (issuer means an issuer (as defined in section 3 of the Securities Exchange Act of 1934 (15 U.S.C. 78 c)), the securities of which are registered under section 12 of that Act (15 U.S.C. 781), or that is required to file reports under section 15(d) (15 U.S.C. 780(d)), or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933 (15 U.S.C. 77a et seq.), and that it has not withdrawn), generally accepted auditing standards shall be deemed and construed to mean auditing and attest standards generally accepted in the United States of American in effect as of July 1, 2009, as published by the PCAOB, hereby incorporated by reference and available at its website at www.pcaob.org.
61H1-20.009 Standards for Accounting and Review Services.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Standards for Accounting and Review Services” shall be deemed and construed to mean Statements on Standards for Accounting and Review Services published by the American Institute of Certified Public Accountants in effect as of June 30, 2008, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077.
61H1-20.0092 Government Auditing Standards.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Government Auditing Standards” shall be deemed and construed to mean Government Audit Standards issued by the Comptroller General of the United States, in effect as of July 2007. (Entitled Government Auditing Standards, July 2007 Revision (GAO-07-731G)) hereby incorporated by reference and available from the United States General Accounting Office, Washington, D.C. 20548-0001or from its website at http://www.gao.gov/aud/ybk01.htm.
61H1-20.0093 Rules of the Auditor General.
The changes are as follows:
(1) The last sentence of subsection (1) of the rule shall now read as follows:
These rules hereby incorporated by reference and are available from the State of Florida, Auditor General’s Office, or from its website at http://www.myflorida.com/audgen, under the Rules and Guidelines section.
61H1-20.0094 Standards for Accountants Services on Prospective Financial Statements.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Standards for Accountants Services on Prospective Financial Statements” shall be deemed and construed to mean Statements on Standards Accountants Services on Prospective Financial Statements published by the American Institute of Certified Public Accountants in effect as of June 30, 2008, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077.
61H1-20.0095 Standards for Consulting Services.
The changes are as follows:
(1) The rule shall now read as follows:
“Standards for Consulting Services” shall be deemed and construed to mean the Statement on Standards for Consulting Services No. 1, as published by the AICPA, in effect as of June 30, 2002, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077.
61H1-20.0096 Services for Tax Practice.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Standards for Tax Services” shall be deemed and construed to mean Statements on Standards for Tax Services, as published by the American Institute of Certified Public Accountants, and in effect as of December 31, 2003, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1 (888)777-7077.
61H1-20.0097 Standards for Personal Financial Planning.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Standards for Personal Financial Planning” shall be deemed and construed to mean Basic Personal Financial Planning Engagement Functions and Responsibilities First Issued October 1992; Revised January 1996, aka Statements on Responsibilities in Personal Financial Planning Practice, as published by the American Institute of Certified Public Accountants, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077.
61H1-20.0099 Standards for Attestation Engagements.
The changes are as follows:
(1) The first sentence of the rule shall now read as follows:
“Standards for Attestation Engagements” shall be deemed and construed to mean Statements on Standards for Attestation Engagements published by the American Institute of Certified Public Accountants, (entitled Codification of Statements on Standards for Attestation Engagements, Numbers 1 to 14, dated December 2006, hereby incorporated by reference and available from the AICPA’s Resource Online at www.cpa2biz.com or by telephonic request at 1(888)777-7077).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULES IS: Veloria Kelly, Division Director, Board of Accountancy, 240 N.W. 76th Dr., Suite A, Gainesville, Florida 32607