872 Ind. Admin. Code 1-6-10

Current through October 31, 2024

Section 872 IAC 1-6-10 - Reports; confidentiality

Authority: IC 25-2.1

Affected: IC 25-2.1-5-8; IC 25-2.1-5-9

Sec. 10.

(a) An approved peer review program administering entity shall determine and report the following to the oversight committee with respect to each firm that is reviewed:

(1) Any recommendations concerning the possible improvement of the peer of the firm location's professional services.

(2) Whether the firm is not in general conformity with applicable professional standards.

(3) If the firm is not in general conformity, any significant departures from applicable professional standards.

(b) A firm that is the subject of a peer review may submit to the administering entity a response to the determinations and recommendations contained in the peer review report.

(c) Peer review reports and related comments shall be retained by the administering entity:

(1) for a period of at least three (3) years from the date of submission; or

(2) until acceptance by the administering entity of the firm location's next peer review report; whichever is later.

(d) All proceedings, records, and work papers related to a peer review performed under this rule are:

(1) privileged as provided in IC 25-2.1-5-8; and

(2) not subject to discovery, subpoena, or other means of legal process or introduction into evidence unto a civil action, arbitration, administrative proceeding, or board proceeding.

(e) Subject to IC 25-2.1-5-9, a member of the oversight committee, the administering entity, or an individual who was involved with or who performed a peer review may not testify in a civil action, arbitration, administrative proceeding, or board proceeding to matters:

(1) produced, presented, disclosed, or discussed during, or in connection with, the peer review process; or

(2) that involve findings, recommendations, evaluations, opinions, or other actions of the approved peer review program, the administering entity, or individual reviewers.

872 IAC 1-6-10

Indiana Board of Accountancy; 872 IAC 1-6-10; filed Oct 13, 2004, 11:30 a.m.: 28 IR 967; 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

Readopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFA

Readopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA