2556 ETHICAL DUTIES OF PEER REVIEWERS

2556.1 A peer reviewer shall be independent of the reviewed CPA firm and shall comply with the AICPA Standards for Performing and Reporting on Peer Reviews.

2556.2 Any information obtained as a consequence of the peer review concerning a participating CPA firm, its clients or personnel, is confidential and shall not be disclosed to any person not involved in the peer review process.

SOURCE: Notice of Final Rulemaking published at 59 DCR 5186, 5190 (May 18, 2012).