Texas Administrative Code

Texas Administrative Code

TITLE 22	EXAMINING BOARDS
PART 22	TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 527	PEER REVIEW
RULE §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.

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; amended to be effective June 8, 2022, 47 TexReg 3264; amended to be effective February 8, 2023, 48 TexReg 518