4701-13-11 Required submission of peer review reports.

(A) Each public accounting firm that completes a peer review must submit to the Board within thirty days of a provisional and/or final acceptance of that peer review the Peer Review Compliance Reporting Form including all applicable attachments. Applicable attachments include:

(1) Peer Review Report

(2) Corrective Action Letter (including Implementation Plan Letter)

(3) Letter of Response

(4) Final Acceptance Letter

(B) If the firm's October 31st registration deadline is prior to the deadline in paragraph (A) then the public accounting firm that completes a peer review must submit the Peer review Compliance Reporting Form, including all applicable attachments, by the registration deadline.

(C) A firm receiving a recall or modification of the firm's peer review acceptance letter provided to the board for the purpose of obtaining a firm registration shall provide notice and a copy of the recall or modification letter to the board within fourteen days of the date on the recall or modification letter. Failure to do so will result in a hearing before the board.

(D) Failure to comply with the provisions of this rule shall be a violation of division (A)(4) of section 4701.16 of the Revised Code.

Replaces: 4701-13-11

Effective: 9/12/2015
Five Year Review (FYR) Dates: 09/12/2020
Promulgated Under: 119.03
Statutory Authority: 4701.03, 4701.04
Rule Amplifies: 4701.04
Prior Effective Dates: 10/22/04, 7/31/08