(a) Licensees enrolled in an Arkansas State Board of Public Accountancy-approved peer review program are required to submit a copy of the results of their most recently accepted peer review to the board which includes the following documents:

1. (1) Peer review report which has been accepted by a sponsoring organization;
2. (2) The licensee’s letter of response accepted by the sponsoring organization;
3. (3) The acceptance letter from the sponsoring organization;
4. (4) The letter or letters accepting the documents signed by the licensee with the understanding that the licensee agrees to take any actions required by the sponsoring organization, if applicable; and
5. (5) The letter signed by the sponsoring organization notifying the licensee that required actions have been appropriately completed, if applicable.

(b)

1. (1) The licensee shall submit the peer review documents in subdivisions (a)(1) – (a)(3) of this section to the board within thirty (30) days of the sponsoring organization’s acceptance.
2. (2) The licensee shall submit the document in subdivision (a)(4) of this section to the board within thirty (30) days from the date the letter is signed by the licensee or with submission of licensee renewal application, whichever occurs first.
3. (3) The licensee shall submit the documents in subdivision (a)(5) of this section to the board within thirty (30) days of the date of the letter or with submission of license renewal application, whichever occurs first.

(c)

1. (1) Licensees must satisfy the above document submission requirement by allowing the sponsoring organization to provide the board access to the documents via a secure website process such as the AICPA Facilitated State Board Access (FSBA).
2. (2) If a sponsoring organization does not have access to a secure website, the licensee would be required to submit the documents in subsection (a) of this section directly to the board by the deadlines prescribed in subsection (b) of this section.