There is hereby established a peer review program, the purpose of which is to ensure quality work, to monitor compliance with applicable accounting and auditing standards generally recognized in the profession, and to facilitate enforcement of State law and Board rules. The program emphasizes education and rehabilitation rather than disciplinary action.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, §§34-1-3, 34-1-10.

History: Filed June 24, 1987. Amended: Filed September 29, 1993; effective November 3, 1993. Amended: Filed May 18, 2004; effective June 22, 2004.