- (1) A new Practice Unit as determined by the Board shall secure its initial peer review within eighteen (18) months of issuance of the initial Permit.
- (2) A Practice Unit which does not perform any services for the public as set out in 30-X-8-.03 of this section is exempt from peer review and shall annually notify the Board as to this status. A Practice Unit which begins providing these services must have a review within eighteen (18) months of the date the services were first provided.
- (3) The Board may upon application and for good cause shown grant a hardship extension of time for submission of a Peer Review Report.
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.