Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61H1 - Board of Accountancy › Chapter 61H1-20 - DEFINITIONS › Section 61H1-20.0093 - Rules of the Auditor General

Current through Reg. 50, No. 138; July 16, 2024
(1) "Rules
				of the Auditor General" shall be deemed and construed to mean the following
				Rules of the Auditor General of the State of Florida in effect as follows:
Chapter
Title
10.550
Local Governmental Entity Audits, effective
							 09-30-21
10.650
Florida Single Audit Act Audits Non-profit and
							 For-profit Organizations, effective 6-30-21
10.700
Audits of Certain Nonprofit Organizations, effective
							 6-30-21
10.800
Audits of District School Boards, effective
							 6-30-21
10.850
Audits of Charter Schools and Charter Technical
							 Career Centers, The Florida Virtual School, and Virtual Instruction Program
							 Providers, effective 6-30-21
These rules hereby incorporated by reference and are
				  available from
http://www.flrules.org/Gateway/reference.asp?No=Ref-13958
,
http://www.flrules.org/Gateway/reference.asp?No=Ref-13959
,
http://www.flrules.org/Gateway/reference.asp?No=Ref-13960
,
http://www.flrules.org/Gateway/reference.asp?No=Ref-13961
,
http://www.flrules.org/Gateway/reference.asp?No=Ref-13962
,
				  or the State of Florida, Auditor General's Office or from its website
http://www.flauditor.gov
, under
				  the Rules and Guidelines section.
(2) Certified public accountants performing
				accounting services in connection with Local Governmental Entity Audits
				required to be filed with the Auditor General of the State of Florida shall
				comply with the standards set forth in Sections 10.550-.559, Rules of the
				Auditor General of the State of Florida. Departures from such standards must be
				justified by those who do not follow them.
(3) Certified public accountants performing
				accounting services in connection with Standards for Florida Single Audit Act
				Audits for Nonprofit and For-Profit Organizations required by Section
				215.97, F.S., to be filed with
				the Auditor General of the State of Florida shall comply with the standards set
				forth in Section 10.650, Rules of the Auditor General of the State of Florida.
				Departures from such standards must be justified by those who do not follow
				them.
(4) Certified public
				accountants performing accounting services in connection with Standards for
				Audits of Certain Nonprofit Organizations required by Section
				215.981(1),
				1001.453(4),
				1004.28(5) or
				1004.70(6),
				F.S., to be filed with the Auditor General of the State of Florida shall comply
				with the standards set forth in Section 10.700, Rules of the Auditor General of
				the State of Florida. Departures from such standards must be justified by those
				who do not follow them.
(5)
				Certified public accountants performing accounting services in connection with
				Standards for Audits of District School Boards required by Section
				11.45 or
				218.39, F.S., to be filed with
				the Auditor General of the State of Florida shall comply with the standards set
				forth in Chapter 10.800, Rules of the Auditor General of the State of Florida.
				Departures from such standards must be justified by those who do not follow
				them.
(6) Certified public
				accountants performing accounting services in connection with Standards for
				Audits of Charter Schools and Similar Entities, Florida Virtual School, and
				Virtual Instruction Program Providers required by Section
				218.39 or
				1002.37, F.S., to be filed with
				the Auditor General of the State of Florida shall comply with the standards set
				forth in Chapter 10.850, Rules of the Auditor General of the State of Florida.
				Departures from such standards must be justified by those who do not follow
				them.
Rulemaking Authority
					 473.304,
					 473.315 FS. Law Implemented
					 473.315
					 FS.
New 10-22-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly
					 21A-20.0093, Amended 9-30-97, 9-29-02, 9-21-10, 10-9-13, 12-2-14, 1-27-16,
					 2-6-18, 4-4-19, 4-27-20, 2-21-21,
					 1-4-22.