Rule 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. Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-22.01, 21A-22.001, Amended 12-30-97, 12-10-09.