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 […]
Author Archives: Law Blog
19
Jun
Florida Investigative Services Field Offices
The following information is from: “Florida Department of Health Division of Medical Quality Assurance Enforcement Program” When the Florida Department of Health investigates health care workers (Doctors, Nurses, Chiropractors, Pharmacists, etc.) these are the current locations for the Florida Investigative Services Field Offices: ALACHUA 14101 NW Hwy. 441-Suite #700 Alachua, FL 32615-5669 Telephone: (386) 418-5330 County Coverage: […]
10
Jun
What Powers Does the Public Company Accounting Oversight Board (PCAOB) Have?
The PCAOB has authority to investigate and discipline registered public accounting firms and persons associated with those firms for noncompliance with the Sarbanes-Oxley Act of 2002, the rules of the PCAOB and the Securities and Exchange Commission, and other laws, rules, and professional standards governing the audits of public companies, brokers, and dealers. When violations […]
4
Jun
Public Company Accounting Oversight Board (PCAOB)
The Public Company Accounting Oversight Board (PCAOB) is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its purpose is to “protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports”. Although a private […]
4
Jun
New Policies from the “Public Company Accounting Oversight Board” (PCAOB)
The following is information released by the Public Company Accounting Oversight Board: “POLICY STATEMENT REGARDING CREDIT FOR EXTRAORDINARY COOPERATION IN CONNECTION WITH BOARD INVESTIGATIONS PCAOB Release No. 2013-003 April 24, 2013 Summary The Public Company Accounting Oversight Board (“PCAOB” or “Board”) is issuing this policy statement to provide guidance to registered public accounting firms (“firms”) […]
22
May
Independence, Integrity, Etc., for Florida Licensed CPAs
The following information is from Florida Regulations, in the Department of Business and Professional Regulation, Division 61H1 Board of Accountancy: CHAPTER 61H1-21 INDEPENDENCE, INTEGRITY, ETC. 61H1-21.001 Independence 61H1-21.002 Integrity and Objectivity 61H1-21.003 Commissions or Referral Fees 61H1-21.005 Contingent Fees 61H1-21.006 Communication with Client of Another Certified Public Accountant 61H1-21.001 Independence. […]
2
May
Disciplinary Actions in Florida Related to Pharmacy
The following are the statutes found on Florida’s Department of Health’s website under, “2012 Statutes and Rules. Pharmacy.” 465.023 Pharmacy permittee; disciplinary action.— (1) The department or the board may revoke or suspend the permit of any pharmacy permittee, and may fine, place on probation, or otherwise discipline any pharmacy permittee if the permittee, or any affiliated person, partner, officer, […]
29
Apr
Florida Statutes for Licensed Dentists Regarding Disciplinary Action
The following are just a small sampling (this is only one of three pages) of the statutes regarding grounds for disciplinary actions found on Florida’s Department of Health’s website under Dentistry. 466.028 Grounds for disciplinary action; action by the board.— (1) The following acts constitute grounds for denial of a license or disciplinary action, as specified in s. 456.072 […]
22
Apr
New Amendment To Veterinary Medicine Statute
On March 6, 2013, at a Board of Veterinary Medicine meeting in Fort Lauderdale, a unanimous amendment was adopted by the Board to add to 61G18-15.0025 “an American Veterinary Medical Association Approved Method of Chemical method of euthanasia.” This means that all Mobile Veterinary units must maintain a Chemical Method of euthanasia. The following was the […]
5
Mar
Florida Licensed CPAs
In the State of Florida, The Uniform CPA Exam, administered by the American Institute of Certified Public Accountants (AICPA) is a prerequisite for earning the CPA certificate in Florida, as well as throughout the rest of the United States and its territories. The Uniform CPA Exam allows state boards of accountancy to determine a CPA […]