Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-20 - DEFINITIONS
Section 61H1-20.002 - Attest as an Expert in Accountancy to the Reliability or Fairness of Presentation or "Expression of Opinion."

Universal Citation: FL Admin Code R 61H1-20.002
Current through Reg. 50, No. 187; September 24, 2024

The terms "attest as an expert in accountancy to the reliability or fairness of presentation" and "expression of opinion" shall be deemed and construed to mean any report, transmittal letter or other written communication issued as a result of an examination or review of financial statements or financial information which contains either an expression of opinion or other assurance as to the fairness, accuracy or reliability of such financial statements within the meaning of generally accepted auditing standards or standards for accounting and review services. A report issued in connection with a review of financial statements is an "expression of opinion." Statements, affidavits or signatures of preparers required on tax returns and reports issued in connection with a compilation of financial statements are not "expressions of opinion," but compilations do provide a level of assurance.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315, 473.322 FS.

New 12-4-79, Amended 2-3-81, Formerly 21A-20.02, 21A-20.002, Amended 1-11-95.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.