Compilation of Rules and Regulations of the State of Georgia
Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY
Chapter 20-2 - DEFINITIONS
Rule 20-2-.03 - Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein
Universal Citation: GA Rules and Regs r 20-2-.03
Current through Rules and Regulations filed through March 20, 2024
"Certificate of expression or disclaimer of opinion as to the fairness of the representations shown therein" shall be deemed and construed to mean any report, transmittal letter or other written communication issued or associated with any attest or compilation service which contains either an expression of opinion or other comment as to the fairness, accuracy or reasonable credibility of such attested or compiled financial statements (whether unqualified, qualified, adverse, piecemeal, no opinion or otherwise) or a disclaimer of opinion (i.e., an assertion to the effect that an opinion cannot be expressed) within the meaning of generally accepted auditing standards.
O.C.G.A. Sec. 43-3-8.
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