Iowa Admin. Code r. 193A-11.3
Current through Register Vol. 47, No. 11, December 11, 2024
If the firm has not performed any attest or compilation services prior to the application for renewal, the firm will have in place a system of internal quality control prior to the commencement of an engagement including attest or compilation services and come into compliance with the peer review obligations within 18 months of completion of an engagement including attest or compilation services.
Iowa Admin. Code r. 193A-11.3