N.J. Admin. Code § 13:29-5.6

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:29-5.6 - Reporting to the Board

(a) A firm shall submit to the Board the following peer review documents:

1. A copy of the accepted report if the firm received a peer review rating of pass;

2. A copy of the accepted report and letter of response if the firm received a peer review rating of pass with deficiencies or fail; and

3. A copy of any final report resulting from any inspection by the PCAOB firm inspection program together with documentation of any significant issues and findings and the firm's response.

(b) Any report or document required to be submitted pursuant to (a) above shall be filed with the Board within 30 days of receipt of the final report or document.

(c) The reviewed firm shall complete the Board's Peer Review Compliance Reporting Form. The firm shall file the form with the Board within 30 days of receipt of final acceptance of the review by the sponsoring organization.

N.J. Admin. Code § 13:29-5.6

New Rule, R.2010 d.181, effective 9/7/2010.
See: 41 N.J.R. 3018(a), 42 N.J.R. 2130(a).
Former N.J.A.C. 13:29-5.6, Confidentiality, recodified to N.J.A.C. 13:29-5.9.