61H1-39.002. Peer Review Program Standards

The board hereby adopts and incorporates by reference, as its minimum standards for administering, performing and reporting on peer reviews, the American Institute of Certified Public Accountants, Incorporated’s “Standards for Performing and Reporting on Peer Review” and “Peer Review Standards Interpretations,” (AICPA Standards), effective May, 2015, and available at http://www.flrules.org/Gateway/reference.asp?No=Ref-06480 or www.aicpa.org/Research/Standards/PeerReview/Downloadable Documents/PeerReviewStandards.pdf and http://www.flrules.org/Gateway/reference.asp?No=Ref-06481 or http://www.aicpa.org/Research/Standards/PeerReview/DownloadableDocuments/PeerReviewStandardsInterpretations.pdf, respectively.

Rulemaking Authority 473.3125, 473.304 FS. Law Implemented 473.3125(2) FS. History‒New 4-21-14, Amended 3-1-16.