49 Pa. Code § 11.85. Qualifications of peer reviewers.

§ 11.85. Qualifications of peer reviewers.

(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.

Authority

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

Source

   The provisions of this §  11.85 adopted December 1, 2000, effective December 2, 2000, 30 Pa.B. 6194.

Cross References

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

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.