61H1-22.001. Competence (General Standards)

CHAPTER 61H1-22 COMPETENCE AND TECHNICAL STANDARDS 61H1-22.001 Competence (General Standards) 61H1-22.002 Auditing Standards (Repealed) 61H1-22.003 Accounting Principles (Repealed) 61H1-22.004 Standards for Accounting and Review Services (Repealed) 61H1-22.005 Prospective Financial Statements (Repealed) 61H1-22.006 Governmental Accounting Standards (Repealed) 61H1-22.007 Governmental Auditing Standards (Repealed) 61H1-22.008 Standards for Local Governmental Audits (Repealed) 61H1-22.0081 Standards for Florida Single Audit Act Audits for Nonprofit and For-Profit Organizations. (Repealed) 61H1-22.0082 Standards for Audits of Certain Nonprofit Organizations. (Repealed) 61H1-22.0083 Standards for Audits of District School Boards. (Repealed) 61H1-22.0084 Standards for Audits of Charter Schools and Similar Entities. (Repealed) 61H1-22.0085 Standards for Management Advisory Services (Repealed) 61H1-22.0086 Standards for Tax Practice (Repealed) 61H1-22.009 Standards for Attestation Engagement (Repealed) 61H1-22.010 Standards for Personal Financial Planning (Repealed) 61H1-22.011 Standards for Business Valuations (Repealed) 61H1-22.012 Standards for Assembled Financial Statements (Repealed) 61H1-22.001 Competence (General Standards). 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.