D.C. Mun. Regs. tit. 17, r. 17-2514

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 17-2514 - EXCEPTIONS AND SAFE HARBOR LANGUAGE

2514.1

Non-licensees may use the following safe harbor language as a disclaimer in connection with financial statements to avoid violating these regulations and the Act:

(a) "I (We) have prepared the accompanying (financial statements) of (name of entity) as of (time period) for the (period) then ended. This presentation is limited to preparing in the form of financial statements information that is the representation of management (owners)."; or

(b) "I (We) have not audited or reviewed the accompanying financial statements and accordingly do not express an opinion or any other form of assurance on them."

D.C. Mun. Regs. tit. 17, r. 17-2514

Final Rulemaking published at 51 DCR 4401 (April 30, 2004)