Ga. Comp. R. & Regs. R. 20-2-.03 - Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein

"Certificate of expression or disclaimer of opinion as to the fairness of the representations shown therein" shall be deemed and construed to mean any report, transmittal letter or other written communication issued or associated with any attest or compilation service which contains either an expression of opinion or other comment as to the fairness, accuracy or reasonable credibility of such attested or compiled financial statements (whether unqualified, qualified, adverse, piecemeal, no opinion or otherwise) or a disclaimer of opinion (i.e., an assertion to the effect that an opinion cannot be expressed) within the meaning of generally accepted auditing standards.

Notes

Ga. Comp. R. & Regs. R. 20-2-.03
O.C.G.A. Sec. 43-3-8.
Original Rule entitled "Time and Place for Filing Applications" adopted. F. and eff. June 30, 1965. Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971. Amended: F. Nov. 16, 1971; eff. Dec. 6, 1971. Amended: F. Aug. 5, 1976; eff. Aug. 25, 1976. Repealed: New Rule entitled "Client" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule entitled "Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.

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