Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 6 - Peer Review
Section 6-10 - Reports; confidentiality
Current through March 20, 2024
Authority: IC 25-2.1
Affected: IC 25-2.1-5-8; IC 25-2.1-5-9
Sec. 10.
(a) An approved peer review program administering entity shall determine and report the following to the oversight committee with respect to each firm that is reviewed:
(b) A firm that is the subject of a peer review may submit to the administering entity a response to the determinations and recommendations contained in the peer review report.
(c) Peer review reports and related comments shall be retained by the administering entity:
(d) All proceedings, records, and work papers related to a peer review performed under this rule are:
(e) Subject to IC 25-2.1-5-9, a member of the oversight committee, the administering entity, or an individual who was involved with or who performed a peer review may not testify in a civil action, arbitration, administrative proceeding, or board proceeding to matters: