New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 29 - NEW JERSEY STATE BOARD OF ACCOUNTANCY
Subchapter 5 - PEER REVIEW PROGRAM
Section 13:29-5.6 - Reporting to the Board
Universal Citation: NJ Admin Code 13:29-5.6
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A firm shall submit to the Board the following peer review documents:
1. A copy of the accepted report if the
firm received a peer review rating of pass;
2. A copy of the
accepted report and letter of response if the firm received a peer review rating of pass with deficiencies or
fail; and
3. A copy of any final report resulting from any
inspection by the PCAOB firm inspection program together with documentation of any significant issues and
findings and the firm's response.
(b) Any report or document required to be submitted pursuant to (a) above shall be filed with the Board within 30 days of receipt of the final report or document.
(c) The reviewed firm shall complete the Board's Peer Review Compliance Reporting Form. The firm shall file the form with the Board within 30 days of receipt of final acceptance of the review by the sponsoring organization.
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