Rule: 61H1-20.0093 Prev   Up   Next

Rule Title: Rules of the Auditor General
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: 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
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
61H1-20.0093
Rules of the Auditor General 25375896 Effective:
01/04/2022
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
The Board proposes a rule amendment to update the rules of the Auditor General. 25147073 10/19/2021
Vol. 47/203
View Text Final
61H1-20.0093
Rules of the Auditor General 24186482 Effective:
02/21/2021
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 23138882 Effective:
04/27/2020
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 21633442 Effective:
04/04/2019
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 19983569 Effective:
02/06/2018
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 17025166 Effective:
01/27/2016
View Text Correction
61H1-20.0093
Rules of the Auditor General 16837471 12/2/2015
Vol. 41/232
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 15292067 Effective:
12/02/2014
View Text Proposed
61H1-20.0093
The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General. 15157043 10/8/2014
Vol. 40/196
View Text Development
61H1-20.0093
The Board proposes the rule amendment to incorporate the most recent rules of the Auditor General. 15081286 9/19/2014
Vol. 40/183
View Text Final
61H1-20.0093
Rules of the Auditor General 13585546 Effective:
10/09/2013
View Text Proposed
61H1-20.0093
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
View Text Development
61H1-20.0093
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
View Text Final
61H1-20.0093
Rules of the Auditor General 9122188 Effective:
09/21/2010
View Text Proposed
61H1-20.0093
The Board proposes the rule amendment to update the effective dates and rules of the Auditor General. 8919652 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
61H1-20.008
......
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
View Text Change
61H1-20.0093
Rules of the Auditor General 7783588 10/16/2009
Vol. 35/41
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 Development
61H1-20.007
......
The Board proposes to review the existing language in the rules to determine whether changes are necessary. 4269278 6/22/2007
Vol. 33/25
View Text Development
61H1-20.007
......
The Board proposes to review the existing language in the rules to determine whether changes are necessary. 362118 5/26/2006
Vol. 32/21
View Text Final
61H1-20.0093
Rules of the Auditor General 2080958 Effective:
09/29/2002