CBA proposing amendments to peer review regs.
Position | Sec. 40 & Sec. 45 title 16 - California Board of Accountancy - Brief article |
The CBA is proposing to amend Sec. 40 and Sec. 45 in Title 16 of the California Code of Regulations.
Sec 40 changes would clarify that any firm that performs specific services for the first time--whether it's newly licensed or simply new to performing those services--must complete a peer review within 18 months of the date it completes those services. Specifically, these changes would:
* mend the language to specify that all firms performing accounting and auditing services as specified in Sec. 39(a) have a peer review completed every three years to renew their licenses.
* Combine current subsections (b) and (c) to address all firms that begin performing accounting and auditing services since their last renewal date. This means that the new subsection (b) would specify that a firm which performs accounting and auditing services for the first time have a peer review report accepted within 18 months of the date it...
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