Statutes, codes, and regulations
Florida Administrative Code
Department 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATIONDivision 61H1 - Board of Accountancy
Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC
Section 61H1-21.006 - Communication with Client of Another Certified Public Accountant

Fla. Admin. Code R. 61H1-21.006

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Current through Reg. 50, No. 244; December 17, 2024
Section 61H1-21.006 - Communication with Client of Another Certified Public Accountant

If a client of one certified public accountant or firm requests a second certified public accountant or firm to provide professional advice on accounting or auditing matters in connection with an expression of opinion, the second certified public accountant or firm must consult with the first certified public accountant or firm, after obtaining the client's consent, to make certain that the (the second certified public accountant or firm) is aware of all the relevant facts.

Fla. Admin. Code Ann. R. 61H1-21.006

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS.

New 12-4-79, Amended 2-3-81, Formerly 21A-21.06, 21A-21.006, Amended 12-10-09.

New 12-4-79, Amended 2-3-81, Formerly 21A-21.06, 21A-21.006, Amended 12-10-09.