D.C. Mun. Regs. tit. 17, r. 17-2548

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 17-2548 - PEER REVIEW REQUIREMENT

2548.1

All CPA firms that perform audits, reviews, compilations, or any engagements governed by the Statements on Standards for Attestation Engagements (SSAE), Statements on Auditing Standards (SAS), or Statements on Standards for Accounting and Review Services (SSARS) shall enroll in and complete an approved peer review program with standards that are equivalent to, or better than, those established by the American Institute of Certified Public Accountants (AICPA), as determined by the Board.

Notice of Final Rulemaking published at 59 DCR 5186 (May 18, 2012)

Authority: The Director of the Department of Consumer and Regulatory Affairs, pursuant to the authority set forth in D.C. Official Code § 47-2853.08(1) (2005 Repl.) and D.C. Official Code 47-2853.10(a)(12) (2005 Repl.)), and Mayor's Order 2000-70, dated May 2, 2000.