Fla. Admin. Code » Department of Business and Professional Regulation > 61H1 — Board of Accountancy > Chapter 61H1-21 — INDEPENDENCE, INTEGRITY, ETC.
Florida Administrative Code

Fla. Admin. Code R. 61H1-21.006 (2026)

Communication with Client of Another Certified Public Accountant

✓ current as of September 2026
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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 client’s consent, to make certain that the (the second certified public accountant or firm) is aware of all the relevant facts.

Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS. History–New 12-4-79, Amended 2-3-81, Formerly 21A-21.06, 21A-21.006, Amended 12-10-09.

Effective: 12/10/2009.