61H1-21.006, F.A.C.
61H1-21.006. Communication with Client of Another Certified Public Accountant
Cite as Fla. Admin. Code r. 61H1-21.006
61H1-21.006 Communication with Client of Another Certified Public Accountant.
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 clientโs consent, to make certain that the (the second certified public accountant or firm) is aware of all the relevant facts.