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
Current through Register 2024 Notice Reg. No. 12, March 22, 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:
(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language will be repealed by operation of law on the following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transmitted to OAL by 9-29-2010 or emergency language will be repealed by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language will be repealed by operation of law on the following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.