Section Ac 405.03 - Ethical Duties of Reviewer(a) A reviewer shall be independent with respect to the reviewed firm and comply with "Section 1000 Standards for Performing and Reporting on Peer Reviews," as found in the AICPA "Peer Review Program Manual," January 8, 2014 edition.(b) Information concerning the participating firm or its clients or personnel that is obtained as a consequence of the review shall be confidential and shall not be disclosed to anyone not involved in the peer review process.N.H. Admin. Code § Ac 405.03
#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.