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Mississippi Administrative Code
Title 30
6
Part 1
Chapter 5
30 Miss. Code R. 1-5
Quality Review/Peer Review
BOARD OF PUBLIC ACCOUNTANCY
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5.1
Purpose
5.2
Definitions
5.3
Enrollment in Board-Approved Peer Review Program
5.3.1
A practice unit which has not performed any engagement as defined in paragraph 1 of
5.3.2
Unless exempt under Rule 5.3.1. or 5.5. each ongoing practice unit shall complete a
5.3.3
Unless exempt under Rule 5.3.1., each new practice unit shall enroll in the
5.3.4
The Board may accept an extension, not to exceed 180 days, as granted by the
5.3.5
A practice unit choosing to change to another sponsoring organization may do so
5.3.6
A firm that has been rejected by a sponsoring organization for whatever reason shall
5.3.7
In the event a practice unit is sold, dissolved, or merged with the practice of one
5.4
Reporting to the Board
5.4.1
Every practice after completion of a peer review shall file with the Board within thirty
5.4.3
A practice unit claiming an exemption shall notify the board as to this status in writing
5.4.4
Any document submitted to the Board under this rule is confidential pursuant to the
5.5
Effect of Consecutive Deficient Reports
5.5.1
A firm, including a succeeding firm which receives two (2) consecutive pass with
5.5.2
If the accelerated review required by Rule 5.5.1 results in a deficient report:
5.6
Approved Peer Review Sponsoring Organizations, Programs and Peer Review
5.7
Peer Review Oversight Committee
5.8
Investigations