22 Tex. Admin. Code § 527.3 - Standards for Peer Reviews and Sponsoring Organizations

(a) The board adopts Standards for Performing and Reporting on Peer Reviews (the Standards) promulgated by AICPA.

(b) Qualified sponsoring organizations shall be the AICPA, the TXCPA and state CPA societies fully involved in the administration of the AICPA Peer Review Program, and such other entities which are approved by the board.

(c) For firms required to be registered with and subject to inspection by the PCAOB, the board recognizes and adopts the PCAOB's inspection process and standards for reviewing practices subject to its authority, which are not included in the scope of this peer review program.

Notes

22 Tex. Admin. Code § 527.3

The provisions of this §527.3 adopted to be effective October 16, 2002, 27 TexReg 9579; amended to be effective October 12, 2004, 29 TexReg 9540; amended to be effective April 15, 2009, 34 TexReg 2380; amended to be effective August 11, 2010, 35 TexReg 6828; amended to be effective June 13, 2013, 38 TexReg 3608; Amended by Texas Register, Volume 41, Number 31, July 29, 2016, TexReg 5552, eff. 8/4/2016; Amended by Texas Register, Volume 47, Number 22, June 3, 2022, TexReg 3264, eff. 6/8/2022; Amended by Texas Register, Volume 48, Number 05, February 3, 2023, TexReg 0518, eff. 2/8/2023