California Board of Accountancy

Exclusions

CALIFORNIA CODE OF REGULATIONS
TITLE 16. Professional and Vocational Regulations
DIVISION 1. Board of Accountancy Regulations

ARTICLE 6 - Peer Review

§ 42. Exclusions.

(a) The following shall be excluded from the peer review requirement:
(1) Any of a firm's engagements subject to inspection by the Public Company Accounting Oversight Board as part of its inspection program.
(2) Firms, which as their highest level of work, perform only compilations where no report is issued in accordance with the provisions of the Statements on Standards for Accounting and Review Services (SSARS).


NOTE: Authority cited: Sections 5010 and 5076, Business and Professions Code. Reference: Section 5076, Business and Professions Code.

 

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