Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-22 - COMPETENCE AND TECHNICAL STANDARDS
Section 61H1-22.001 - Competence (General Standards)
Current through Reg. 50, No. 187; September 24, 2024
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.
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.
