Section 11.85. Qualifications of peer reviewers

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(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.

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

Notation

Authority

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

Cross References

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

                    
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