Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 10. Oklahoma Accountancy Board |
Chapter 15. Licensure and Regulation of Accountancy |
Subchapter 33. Peer Review |
SECTION 10:15-33-3. Standards for peer reviews and sponsoring organizations
Latest version.
- (a) The Board adopts "Standards for Performing and Reporting on Peer Reviews" promulgated by the American Institute of Certified Public Accountants, as its minimum standards for peer review of registrants. The Board may approve standards promulgated by other qualifying sponsoring organizations.(b) Qualified sponsoring organizations shall be any organization approved by the Board.