Florida Regulations 12-25.031: Definitions
Current as of: 2024 | Check for updates
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Terms defined in Florida Statutes § 213.285(1), apply to this Part in addition to the following definitions:
(1) “”Audit Plan”” means a detailed, comprehensive list of procedures to be used by a qualified practitioner to conduct a review of a participating taxpayer’s books and records to determine tax compliance. The Audit Plan will be customized for the participating taxpayer.
(2) “”Board”” means the State of Florida Board of Accountancy.
(3) “”Practitioner(s)”” means the individual(s) on the certified audit engagement team who are not qualified practitioners.
(4) “”Qualified audit firm”” means a certified public accounting firm licensed by the Board which employs a qualified practitioner.
Rulemaking Authority Florida Statutes § 213.06(1), 213.285(7) FS. Law Implemented Florida Statutes § 213.285. History-New 8-23-99, Amended 1-17-21.
(2) “”Board”” means the State of Florida Board of Accountancy.
(3) “”Practitioner(s)”” means the individual(s) on the certified audit engagement team who are not qualified practitioners.
(4) “”Qualified audit firm”” means a certified public accounting firm licensed by the Board which employs a qualified practitioner.
Rulemaking Authority Florida Statutes § 213.06(1), 213.285(7) FS. Law Implemented Florida Statutes § 213.285. History-New 8-23-99, Amended 1-17-21.