A. In order to qualify for purposes of license or permit renewal, a peer review shall be conducted in an approved peer review program in accordance with:
- (1) The Standards for Performing and Reporting on Peer Reviews of the American Institute of Certified Public Accountants; or
- (2) An equivalent set of standards approved by the Board.
- B. The Board shall maintain on its website a list of all approved peer review programs and standards.
- C. To the extent that there is any conflict between any peer review standards approved by the Board and Maryland law or regulations, Maryland law and regulations shall prevail.
Authority: Business Occupations and Professions Article, §§2-207 and 2-4A-01—2-4A-06, Annotated Code of Maryland
Effective date: October 9, 2006 (33:20 Md. R. 1615)