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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 872. INDIANA BOARD OF ACCOUNTANCY |
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Article 872IAC1. GENERAL PROVISIONS |
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Rule 872IAC1-6. Peer Review |
Section 872IAC1-6-7. Peer review oversight committee
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(a) The board shall appoint a peer review oversight committee.
(b) The oversight committee shall:
(1) consist of three (3) licensees who have an active certificate as a certified public accountant or public accountant;
(2) be composed of individuals who are not members of the board;
(3) provide the board with the names of those firms that have undergone and have had an accepted review as well as whether the firms are meeting the terms, conditions, and remedial actions, if any, required for completion of the review;
(4) along with the board, establish procedures designed to ensure confidentiality of documents furnished or generated in the course of the review; and
(5) carry out other duties as delegated by the board necessary for the administration and enforcement of this rule.
(c) An appointment under this section is for a term of three (3) years, except for an appointment to fill a vacancy shall be for the remainder of the unexpired term. A committee member may continue to serve until the member's successor is appointed and qualified. An oversight committee member may be reappointed at the end of each term. (Indiana Board of Accountancy; 872 IAC 1-6-7; filed Oct 13, 2004, 11:30 a.m.: 28 IR 966; filed Dec 5, 2008, 10:29 a.m.: 20081231-IR-872070306FRA; readopted filed Nov 12, 2010, 10:07 a.m.: 20101208-IR-872100410RFA; filed Jan 2, 2013, 3:43 p.m.: 20130130-IR-872120264FRA)