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§ 48.3. Board-Recognized Peer Review Program Provider Reporting Responsibilities.

16 CA ADC § 48.3Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 16. Professional and Vocational Regulations
Division 1. State Board of Accountancy (Refs & Annos)
Article 6. Peer Review
16 CCR § 48.3
§ 48.3. Board-Recognized Peer Review Program Provider Reporting Responsibilities.
Currentness
(a) Upon request of the Board or Peer Review Oversight Committee, a Board-recognized peer review program provider shall make available, at a minimum, the following:
(1) Standards, procedures, guidelines, training materials, and similar documents prepared for the use of reviewers and reviewed firms.
(2) Information concerning the extent to which the Board-recognized peer review program provider has reviewed the quality of reviewers' working papers in connection with the acceptance of reviews.
(3) Statistical data maintained by the Board-recognized peer review program provider related to its role in the administration of peer reviews.
(4) Information concerning the extent to which the Board-recognized peer review program provider has reviewed the qualifications of its reviewers.
(5) Sufficient documents to conduct sample reviews of peer reviews accepted by the Board-recognized peer review program provider. These may include, but are not limited to, the report; reviewer working papers prepared or reviewed by the Board-recognized peer review program's peer review committee in association with the acceptance of the review; and materials concerning the acceptance of the review, including, but not limited to, the imposition of required remedial or corrective actions; the monitoring procedures applied; and the results.
(b) A Board-recognized peer review program provider shall provide the Board, in writing or electronically, the name of any California-licensed firm expelled from the peer review program and provide the reason(s) for expulsion. The Board-recognized peer review program provider shall submit this information to the Board within 30 days of notifying the firm of its expulsion.
(1) Nothing in this subsection shall require a Board-recognized peer review program provider, when administering peer reviews in another state, to violate the laws of that state.
(c) A Board-recognized peer review program provider shall provide the Board, in writing or electronically, a copy of all peer review reports with a rating of fail issued to California-licensed firms within 60 days from the time the report is accepted by the Board-recognized peer review program provider.

Credits

Note: Authority cited: Sections 5010, 5076 and 5076.1, Business and Professions Code. Reference: Sections 5076 and 5076.1, Business and Professions Code.
History
1. New section filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 6-18-2010 as an emergency; operative 6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 9-22-2010 order transmitted to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No. 52).
5. Amendment of subsections (a)(5)-(b)(1), new subsection (c) and amendment of Note filed 4-25-2011; operative 5-25-2011 (Register 2011, No. 17).
6. Change without regulatory effect amending subsection (c) filed 4-9-2024 pursuant to section 100, title 1, California Code of Regulations (Register 2024, No. 15).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 16, § 48.3, 16 CA ADC § 48.3
End of Document