Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-21 - INDEPENDENCE, INTEGRITY, ETC
Section 61H1-21.006 - Communication with Client of Another Certified Public Accountant
Universal Citation: FL Admin Code R 61H1-21.006
Current through Reg. 50, No. 187; September 24, 2024
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.
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.
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