For audits issued out of Florida, there was a requirement to include the city and state in the signature block of the audit report.

What was the source for this requirement?

I tried Google with with no good search results.

Thanks.

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this is not specific to florida. city and state where the report was issued is an sec requirement.

regulation s-x

§ 210.2-02 Accountants' reports and attestation reports.

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this is a requirement for all audits AICPA and PCAOB (not just SEC). AU-C 700.41 and AS 3101.09.

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AICPA requirement since forever.

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