Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 6 - Peer Review
Section 6-7 - Peer review oversight committee
Universal Citation: 872 IN Admin Code 6-7
Current through March 20, 2024
Authority: IC 25-2.1
Affected: IC 25-2.1-5-8
Sec. 7.
(a) The board shall appoint a peer review oversight committee.
(b) The oversight committee shall:
(1) consist of three (3) licensees who have
an active certificate as a certified public accountant or public
accountant;
(2) be composed of
individuals who are not members of the board;
(3) provide the board with the names of those
firms that have undergone and have had an accepted review as well as whether
the firms are meeting the terms, conditions, and remedial actions, if any,
required for completion of the review;
(4) along with the board, establish
procedures designed to ensure confidentiality of documents furnished or
generated in the course of the review; and
(5) carry out other duties as delegated by
the board necessary for the administration and enforcement of this
rule.
(c) An appointment under this section is for a term of three (3) years, except for an appointment to fill a vacancy shall be for the remainder of the unexpired term. A committee member may continue to serve until the member's successor is appointed and qualified. An oversight committee member may be reappointed at the end of each term.
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