2548

2548.1

All CPA firms that perform audits, reviews, compilations, or any engagements governed by the Statements on Standards for Attestation Engagements (SSAE), Statements on Auditing Standards (SAS), or Statements on Standards for Accounting and Review Services (SSARS) shall enroll in and complete an approved peer review program with standards that are equivalent to, or better than, those established by the American Institute of Certified Public Accountants (AICPA), as determined by the Board.

SOURCE: Notice of Final Rulemaking published at 59 DCR 5186 (May 18, 2012).