California Code of Regulations
Title 16 - Professional and Vocational Regulations
Division 1 - State Board of Accountancy
Article 6 - Peer Review
Section 46 - Document Submission Requirements

Universal Citation: 16 CA Code of Regs 46

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) A firm receiving a peer review report issued under Section 48(b)(1)(C) or (b)(2)(C) shall submit a copy of the peer review report to the Board including any materials documenting the prescription of remedial or corrective actions imposed by a Board-recognized peer review program provider within 45 days of the peer review report being accepted by a Board-recognized peer review program provider. A firm shall also submit to the Board, within the same 45-day reporting period, any materials, if available, documenting completion of any or all of the prescribed remedial or corrective actions.

(b) Upon request by the Board, a firm shall submit to the Board all requested documents related to the peer review including:

(1) If the firm received a peer review report issued under Section 48(b)(1)(A) or (b)(2)(A) it shall submit the copy of the peer review report including materials documenting the acceptance of the report.

(2) If the firm received a peer review report issued under Section 48(b)(1)(B) or (b)(2)(B) it shall submit the copy of peer review report including any materials documenting the prescription of remedial or corrective actions imposed by a Board-recognized peer review program provider. In addition, a firm shall also submit any materials, if available, documenting completion of any or all of the prescribed remedial or corrective actions.

(c) Any documents required for submission as part of this section may be submitted electronically.

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 A Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency language will be repealed by operation of law on the following day.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).

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

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