Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
PEER REVIEW
Section 11.85 - Qualifications of peer reviewers

Universal Citation: 49 PA Code ยง 11.85

Current through Register Vol. 54, No. 44, November 2, 2024

(a) A peer reviewer shall be a licensed certified public accountant or licensed public accountant, whether a sole practitioner or part of a group practice. Who is enrolled in a peer review program and who possesses the qualifications set forth in the AICPA's "Standards for Performing and Reporting on Peer Reviews" including interpretations thereof.

(b) The administering organization shall ensure that its peer reviewers are qualified under subsection (a).

(c) A peer reviewer shall be independent from, and have no conflict of interest with, the firm being reviewed.

The provisions of this §11.85 issued under section 8.9(c) of the CPA Law (63 P. S. § 9.8i(c)).

This section cited in 49 Pa. Code § 11.81 (relating to definitions).

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