Ga. Comp. R. & Regs. 20-2-.05

Current through Rules and Regulations filed through November 21, 2024

Rule 20-2-.05 - Compilation

"Compilation" means providing a service to be performed in accordance with the professional standards adopted in Rule 20-15-.01 that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as to the statements.

Ga. Comp. R. & Regs. R. 20-2-.05

O.C.G.A. Secs. 43-3-2, 43-3-8.

Original Rule entitled "Conduct of Examinations" adopted. F. and eff. June 30, 1965.

Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971.

Repealed: New Rule entitled "Financial Statements" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.

Repealed: New Rule entitled "Compilation" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.