California Board of Accountancy

Peer Review Oversight Committee

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

ARTICLE 6 - Peer Review

§ 47. Peer Review Oversight Committee.

(a) The Peer Review Oversight Committee shall be comprised of not more than seven licensees. The licensees shall maintain a valid and active license to practice public accounting in California issued by the Board.
(b) No member of the committee shall be a current member or employee of the Board.
(c) The committee shall hold meetings as necessary in order to conduct business and shall report to the Board regarding the effectiveness of mandatory peer review. This shall include an annual report to the Board regarding the results of its oversight, and shall include the scope of work, findings, and conclusions regarding its oversight.
(d) The committee is authorized to request from a Board-recognized peer review program provider those materials necessary to perform its review.
(e) Should a Board-recognized peer review program provider fail to respond to any request, the committee shall refer the matter to the Board.
(f) The committee shall review and recommend to the Board for approval peer review program provider applications for recognition by the Board.


NOTE: Authority cited: Sections 5010 and 5076.1, Business and Professions Code. Reference: Section 5076.1, Business and Professions Code.

 

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