This is a clone of the Texas Administrative Code (TAC) for educational purposes. It is not the official version and should not be used for legal purposes. Site created Wed, 21 May 2025 21:16:43 GMT

TITLE 22 - EXAMINING BOARDS
PART 22 - TEXAS STATE BOARD OF PUBLIC ACCOUNTANCY
CHAPTER 527 - PEER REVIEW
SUBCHAPTER 527.1.html - null
SECTION/RULE §527.1 - Establishment of Peer Review Program
Chapter Review Date 11/17/2008

(a) Pursuant to §901.159 of the Act (relating to Peer Review), the board establishes a peer review program to monitor CPAs' compliance with applicable accounting, auditing and other attestation standards adopted by generally recognized standard-setting bodies. The program may include education, remediation, disciplinary sanctions or other corrective action where reporting does not comply with professional or regulatory standards.(b) This chapter shall not require any firm to become a member of any sponsoring organization and all sponsoring organization(s) shall charge the same administrative fee to all firms participating in peer review regardless of their membership or affiliation with a sponsoring organization.

Source Note: The provisions of this §527.1 adopted to be effective October 16, 2002, 27 TexReg 9579; amended to be effective October 12, 2004, 29 TexReg 9540; amended to be effective June 13, 2013, 38 TexReg 3608; amended to be effective October 10, 2019, 44 TexReg 5785.

View Official Rule