Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-20 - DEFINITIONS
- Section 61H1-20.001 - Definitions
- Section 61H1-20.002 - Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or "Expression of Opinion."
- Section 61H1-20.003 - Client (Repealed)
- Section 61H1-20.004 - Enterprise
- Section 61H1-20.005 - Financial Statements
- Section 61H1-20.0051 - Assembled Financial Statements (Repealed)
- Section 61H1-20.0052 - Offer to Perform or Perform Services Involving Assembled Financial Statements (Repealed)
- Section 61H1-20.0053 - Standards for Assembled Financial Statements (Repealed)
- Section 61H1-20.006 - Firm or Firms of Certified Public Accountants (Repealed)
- Section 61H1-20.007 - Generally Accepted Accounting Principles (Repealed)
- Section 61H1-20.008 - Generally Accepted Auditing Standards (Repealed)
- Section 61H1-20.009 - Standards for Accounting and Review Services (Repealed)
- Section 61H1-20.0091 - Government Accounting Standards (Repealed)
- Section 61H1-20.0092 - Government Auditing Standards (Repealed)
- Section 61H1-20.0093 - Rules of the Auditor General
- Section 61H1-20.0094 - Standards for Prospective Financial Statements (Repealed)
- Section 61H1-20.0095 - Standards for Consulting Services (Repealed)
- Section 61H1-20.0096 - Services for Tax Practice (Repealed)
- Section 61H1-20.0097 - Standards for Personal Financial Planning (Repealed)
- Section 61H1-20.0098 - Standards for Business Valuations (Repealed)
- Section 61H1-20.0099 - Standards for Attestation Engagements (Repealed)
- Section 61H1-20.010 - Engagement
- Section 61H1-20.011 - Practice of, or Practicing Public Accountancy (Repealed)
- Section 61H1-20.012 - Holding Out (Repealed)
- Section 61H1-20.013 - Employee
- Section 61H1-20.015 - Partnership (Repealed)
- Section 61H1-20.016 - Non-CPA Shareholders, Partners and Members
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