Ga. Comp. R. & Regs. R. 20-2-.05 - Compilation

"Compilation" means providing a service to be performed in accordance with the professional standards adopted in Rule 20-15-.01 that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as to the statements.

Notes

Ga. Comp. R. & Regs. R. 20-2-.05
O.C.G.A. Secs. 43-3-2, 43-3-8.
Original Rule entitled "Conduct of Examinations" adopted. F. and eff. June 30, 1965. Amended: F. Feb. 8, 1971; eff. Feb. 28, 1971. Repealed: New Rule entitled "Financial Statements" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule entitled "Compilation" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.

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