Ga. Comp. R. & Regs. R. 20-15-.01 - Applicable Professional Standards

(1) An individual in the performance of attest services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be:

(a) Standards issued by the American Institute of Certified Public Accountants (AICPA), including but not limited to:

1. Statements on Auditing Standards (SAS), including subsequent amendments and editions;

2. Statements on Standards for Accounting and Review Services (SSARS), including subsequent amendments and editions;

3. Statements on Standards for Attestation Engagements (SSAE), including subsequent amendments and editions;

(b) Standards adopted by the Public Company Accounting Oversight Board (PCAOB), the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), the International Accounting Standards Board (IASB), and the Securities and Exchange Commission (SEC).

(2) An individual in the performance of compilation services shall conform to the professional standards applicable to such services. For purposes of this section, such professional standards are considered to be the Statements on Standards for Accounting and Review Services (SSARS), including subsequent amendments and editions.

Notes

Ga. Comp. R. & Regs. R. 20-15-.01

O.C.G.A. Sec. 43-3-2, 43-3-8.

Original Rule entitled "Applicable Professional Standards" adopted. F. Feb. 4, 2015; eff. Feb. 24, 2015.