Section 61H1-22.001 - Competence (General Standards)A certified public accountant shall comply with the following general standards and must justify any departures therefrom:
(1) Professional competence. A certified public accountant shall undertake only those engagements which he or his firm can reasonably expect to complete with professional competence. A certified public accountant must be in charge of all public accounting services performed by the firm.(2) Due professional care. A certified public accountant shall exercise due professional care in the performance of an engagement.(3) Planning and supervision. A certified public accountant shall adequately plan and supervise an engagement.(4) Sufficient relevant data. A certified public accountant shall obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to an engagement.Fla. Admin. Code Ann. R. 61H1-22.001
Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS.
New 12-4-79, Amended 2-3-81, Formerly 21A-22.01, 21A-22.001, Amended 12-30-97, 12-10-09.New 12-4-79, Amended 2-3-81, Formerly 21A-22.01, 21A-22.001, Amended 12-30-97, 12-10-09.