Ala. Admin. Code r. 30-X-8-.04

Current through Register Vol. 43, No. 1, October 31, 2024

Section 30-X-8-.04 - Exemptions And Exceptions

(1) A new Practice Unit as determined by the Board shall secure its initial peer review within eighteen (18) months of issuance of the initial Permit.

(2) A Practice Unit which does not perform any services for the public as set out in 30-X-8-.03 of this section is exempt from peer review and shall annually notify the Board as to this status. A Practice Unit which begins providing these services must have a review within eighteen (18) months of the date the services were first provided.

(3) The Board may upon application and for good cause shown grant a hardship extension of time for submission of a Peer Review Report.

Author: Alabama Board of Public Accountancy

Ala. Admin. Code r. 30-X-8-.04

Filed June 24, 1987. Amended: Filed September 29, 1993; effective November 3, 1993. Amended: Filed May 18, 2004; effective June 22, 2004.

Statutory Authority:Code of Ala. 1975, §§ 34-1-3, 34-1-10.