For purposes of subdivisions 12.2.e. and 12.3.e., the Board shall accept (i) the peer review program offered by the AICPA and administered by the West Virginia Society of Certified Public Accountants or (ii) any other peer review program that the Board deems comparable in terms of quality, thoroughness and reliability to the AICPA peer review program. If an applicant intends to use a peer review program other than the AICPA peer review program, the applicant shall submit detailed information concerning the peer review program (including but not limited to the sponsor of the program, the standards used, the identity and qualifications of the expected reviewers, and similar information) to the Board prior to contracting with the alternative peer review provider. The Board will promptly evaluate the proposed peer review program and inform the applicant whether the program is acceptable.
W. Va. Code R. § 1-1-8