Current through October 31, 2024
Section 872 IAC 1-6-2 - "Approved peer review program" definedAuthority: IC 25-2.1
Affected: IC 25-2.1-5-8; IC 25-2.1-5-9
Sec. 2.
"Approved peer review program" means a peer review program:
(1) administered by an entity (administering entity) approved by the board under section 8 of this rule; and(2) meeting the requirements of this rule, including the AICPA document incorporated by reference in section 11 of this rule (applicable to CPA and PA firms).Indiana Board of Accountancy; 872 IAC 1-6-2; 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-872120264FRAReadopted filed 11/26/2019, 3:48 p.m.: 20191225-IR-872190191RFAReadopted filed 1/12/2024, 11:32 a.m.: 20240207-IR-872230761RFA