California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 6 - Peer Review
Section 43 - Extensions

Universal Citation: 16 CA Code of Regs 43

Current through Register 2024 Notice Reg. No. 12, March 22, 2024

(a) Should an extension of time be needed to have a peer review report accepted by a Board-recognized peer review program such request shall be submitted to the Board-recognized peer review program with which the firm is enrolled for consideration and approval or denial.

(b) If the extension granted extends past the firm's reporting date, the firm shall notify the Board of the extension and provide proof of the extension. The firm shall report the results of the peer review to the Board on Form PR-1 (Rev. 7/22), as referenced in Section 45, within 45 days of the peer review report being accepted by a Board-recognized peer review program.

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 A Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency language will be repealed by operation of law on the following day.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 of subsection (b) filed 4-8-2013; operative 4-8-2013 pursuant to Government Code section 11343.4(b)(3) (Register 2013, No. 15).
6. Change without regulatory effect amending section filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
7. Change without regulatory effect amending subsection (b) filed 9-26-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 39).

Note: Authority cited: Sections 5010 and 5076, Business and Professions Code. Reference: Section 5076, Business and Professions Code.

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