California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 6 - Peer Review
Section 40 - Enrollment and Participation
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A firm performing services as defined in Section 39(a) shall have a peer review report accepted by a Board-recognized peer review program once every three years in order to renew its license.
(b) A firm performing services as defined in Section 39(a) for the first time shall have a peer review report accepted by a Board-recognized peer review program within 18 months of the date it completes those services.
1. New section
filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A
Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency
language will be repealed by operation of law on the following day.
2.
New section refiled 6-18-2010 as an emergency; operative 6-30-2010 (Register 2010,
No. 25). A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or
emergency language will be repealed by operation of law on the following
day.
3. New section refiled 9-22-2010 as an emergency; operative
9-29-2010 (Register 2010, No. 39). A Certificate of Compliance must be transmitted
to OAL by 12-28-2010 or emergency language will be repealed by operation of law on
the following day.
4. Certificate of Compliance as to 9-22-2010 order
transmitted to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No.
52).
5. Amendment filed 4-8-2013; operative 4-8-2013 pursuant to
Government Code section
11343.4(b)(3)
(Register 2013, No. 15).
Note: Authority cited: Sections 5010 and 5076, Business and Professions Code. Reference: Section 5076, Business and Professions Code.
