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 Florida Statutes § 473.315. History—New 12-4-79, Amended 2-3-81, Formerly 21A-21.06, 21A-21.006, Amended 12-10-09.