(A) Each public accounting firm subject to peer review shall maintain in files all documentation necessary to establish that each peer review performed by a qualified peer reviewing firm conformed to the peer review standards defined in paragraph (A) of rule 4701-13-06 of the Administrative Code. The documentation maintained by the public accounting firm should include the following:
(1) Documentation of reviewing firm qualifications;
(2) Copies of all peer review reports;
(3) All comment letters related to the peer review;
(4) All correspondence that indicates the public accounting firm's concurrence or non concurrence with the results of the peer review; and
(5) All proposed remedial actions and all information relevant to those remedial actions, including the implementation of the remedial actions.
(B) The documents described in paragraph (A) of this rule shall be retained in the office of the public accounting firm for a period of time corresponding to the retention period of the relevant sponsoring organization and shall be made available upon request to the board. The public accounting firm receiving the review shall have the following responsibilities:
(1) Submitting all reports and supporting documentation to the board required by rule 4701-13-11 of the Administrative Code, and
(2) Notifying its reviewing firm to destroy documents related to the peer review in accordance with division (L) of section 4701.04 of the Revised Code.