Code of Maryland Regulations
Title 09 - MARYLAND DEPARTMENT OF LABOR
Subtitle 24 - BOARD OF PUBLIC ACCOUNTANCY
Chapter 09.24.01 - General Regulations
Section 09.24.01.10 - Compilation Reporting Language
Universal Citation: MD Code Reg 09.24.01.10
Current through Register Vol. 51, No. 19, September 20, 2024
A compilation does not constitute the practice of certified public accountancy if the compilation report:
A. Includes the statement "The preparer of this report has not undergone and is not required to undergo peer review".
B. Does not reference the Statements on Standards for Accounting and Review Services issued by the AICPA.
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