A. As a condition for issuance or renewal of permits, the Board may require applicants who perform attest services, except compilations and those services described in subparagraph d of paragraph 5 of Section 15.1A of this title, to undergo peer reviews conducted not less than once every three (3) years.
B. Peer reviews shall be conducted in such manner and in accordance with such standards as the Board may specify by rule.
C. The rules may provide for a registrant to comply by providing documented proof of a satisfactory peer review conducted for some other purpose which meets the purposes and standards of the Board peer review program within three (3) years preceding the date the Oklahoma peer review is to be conducted.
D. Failure of any registrant to provide full cooperation with the Board or any individual acting at the direction of the Board in performing a peer review shall after notice and a hearing be subject to the penalties provided in the Oklahoma Accountancy Act.
E. The Board by rule may establish a fee in an amount not to exceed One Hundred Dollars ($100.00) for each peer review required by the Board under this section.
Added by Laws 1992, c. 272, § 29, eff. Sept. 1, 1992. Amended by Laws 2004, c. 125, § 29, eff. Nov. 1, 2004; Laws 2011, c. 150, § 3.
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