Nebraska Administrative Code
Topic - BOARD OF PUBLIC ACCOUNTANCY
Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD
Chapter 13 - PEER REVIEW
Section 288-13-006 - Other
Universal Citation: 288 NE Admin Rules and Regs ch 13 ยง 006
Current through March 20, 2024
006.01 Extensions
006.01A The Board may accept extensions for
completing peer reviews granted by sponsoring organizations provided that
notification by the practice unit is within 14 days from the date of the letter
from the sponsoring organization granting the extension. Extensions may be
approved for the following reasons:
(i)
health;
(ii) military service;
or
(iii) other good cause outside
of the control of the practice unit.
006.01B Requests for extensions of time to
undergo a peer review shall be submitted to the Board in writing by the
practice unit no later than the earlier of a practice unit's renewal date or
peer review due date (which is determined by the sponsoring organization) and
must include any extensions approved by the sponsoring organization.
006.01C An extension may be renewed upon
application received by the Board prior to the expiration of the current
extension, if the Board finds that the reasons justifying the extension
continue to exist.
006.02 Change in Firm Structure
In the event a practice unit is sold, dissolved, or merged with the practice of one more other practice units, determination of successor or predecessor practice unit(s) peer review year-end(s) and the peer review due date(s), if any, will be made in accordance with the sponsoring organization's guidance.
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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