Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-15 - ATTEST AND COMPILATION STANDARDS
Rule 20-15-.01 - Applicable Professional Standards
Universal Citation: GA Rules and Regs r 20-15-.01
Current through Rules and Regulations filed through September 23, 2024
(1) An individual in the performance of attest services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be:
(a) Standards issued by the American Institute of Certified Public Accountants (AICPA), including but not limited to:
1. Statements on Auditing Standards (SAS), including subsequent amendments and editions;
2. Statements on Standards for Accounting and Review Services (SSARS), including subsequent amendments and editions;
3. Statements on Standards for Attestation Engagements (SSAE), including subsequent amendments and editions;
(b) Standards adopted by the Public Company Accounting Oversight Board (PCAOB), the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), the International Accounting Standards Board (IASB), and the Securities and Exchange Commission (SEC).
(2) An individual in the performance of compilation services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be the Statements on Standards for Accounting and Review Services (SSARS), including subsequent amendments and editions.
O.C.G.A. Sec. 43-3-2, 43-3-8.
Disclaimer: These regulations may not be the most recent version. Georgia 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.
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