Texas Administrative Code
Title 22 - EXAMINING BOARDS
Part 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
Chapter 527 - PEER REVIEW
Section 527.3 - Standards for Peer Reviews and Sponsoring Organizations
Universal Citation: 22 TX Admin Code ยง 527.3
Current through Reg. 49, No. 38; September 20, 2024
(a) The board adopts Standards for Performing and Reporting on Peer Reviews (the Standards) promulgated by AICPA.
(b) Qualified sponsoring organizations shall be the AICPA, the TXCPA and state CPA societies fully involved in the administration of the AICPA Peer Review Program, and such other entities which are approved by the board.
(c) For firms required to be registered with and subject to inspection by the PCAOB, the board recognizes and adopts the PCAOB's inspection process and standards for reviewing practices subject to its authority, which are not included in the scope of this peer review program.
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