Section Ac 405.01 - Definitions(a) "Agreed-upon procedure" means a professional service whereby a CPA is engaged to issue a report of findings based on specific procedures performed on financial information prepared by or on behalf of the client, and for which attestation by the CPA is required pursuant to the agreement with the client.(b) "Peer review program" means an independent review and analysis of the procedures and methodologies used by a firm in its provision of any of the services listed under Ac 405.02(a) for the purpose of determining compliance with generally accepted standards for such services and making recommendations to the firm for coming into compliance when gaps in compliance have been found.(c) "Peer review program" means a practice monitoring program.(d) Peer review entity" means a peer review program administrator approved by the board.N.H. Admin. Code § Ac 405.01
#9051, eff 12-27-07; amd by #10054, eff 1-1-12
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.