The organization administering the peer-review program may grant extensions for completing peer reviews as long as the organization is notified by the firm within 14 days prior to the due date of the peer review. Extensions may be granted for any of the following reasons:

1. (1) An adverse health condition, including an illness or injury.
2. (2) Military service.
3. (3) Other good cause clearly outside of the control of the public accounting firm.

History

History: 2015 Wis. Act 217: cr. Register May 2016 No. 725, eff. 6-1-16.