Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-06 - Peer Review Program
Section 0020-06-.07 - PEER REVIEW SUBMISSION

Universal Citation: TN Comp Rules and Regs 0020-06-.07

Current through September 24, 2024

(1) Each firm shall submit a copy of the results of its most recently accepted peer review to the Board. The required documents include:

(a) Peer Review Report in accordance with Tenn. Comp. R. & Regs. 0020-06-.05(3);

(b) Firm's letter of response, if applicable, in accordance with Tenn. Comp. R. & Regs. 0020-06-.05(4);

(c) Acceptance letter from the Committee, in accordance with Tenn. Comp. R. & Regs. 0020-06-.06(1);

(d) Letter(s) reflecting the Firm's agreement to comply with additional requirements prescribed by the Committee, if applicable, in accordance with Tenn. Comp. R. & Regs. 0020-06-.06(2); and

(e) Approval letter from the Committee, if applicable, in accordance with Tenn. Comp. R. & Regs. 0020-06-.06(4).

(2) For peer reviews scheduled on or after June 1, 2018, all peer review documents referenced in Paragraph (1) shall be made available to the Board by the approved peer review program's sponsoring organization via a secured website. The documents listed in Paragraph (1)(a) through (1)(c) shall be submitted within thirty (30) days after the date of the acceptance letter. The documents listed in Paragraph (1)(d), if applicable, shall be submitted within thirty (30) days after the date on which the Firm signs the letter. The documents listed in Paragraph (1)(e), if applicable, shall be submitted within thirty (30) days after the date of the Committee's issuance.

(3) Firms shall authorize the sponsoring organization to provide the Board access to the documents in Paragraph (1) via a secure website.

Authority: T.C.A. §§ 62-1-105 and 62-1-201.

Disclaimer: These regulations may not be the most recent version. Tennessee 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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