HF 2706

SECOND ENGROSSMENT

Sec. 1: Public accountant definition modified.

Sec. 2: Certain practices of public accountants authorized; provisions modified.

Sec. 3: Calendar fiscal year; audit provisions modified.

Sec. 4: License renewal provisions modified.

Sec. 5: Annual audit, certified inventory, and cash count provisions modified.

Sec. 6: Transition; audit provisions modified.

Sec. 7: Assistants employed by board provisions modified.

Sec. 8: Public accountants in statutory cities; provisions modified.

Sec. 9: Audit standards if combined; public accountant provisions modified.

Sec. 10: Public accountant definition modified.

Sec. 12: Accounting controls provisions modified.

Sec. 13: Revisor���s instruction provided.

Sec. 14: Repealer provided.