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TITLE 22EXAMINING BOARDS
PART 22TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 527PEER REVIEW
RULE §527.3Standards for Peer Reviews and Sponsoring Organizations

(a) The board adopts Standards for Performing and Reporting on Peer Reviews (the Standards) promulgated by AICPA and for public company audit firms, PCAOB permanent inspections as its minimum standards for review of firms.

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


Source Note: 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 to be effective August 4, 2016, 41 TexReg 5552

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