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 thirty-first registration deadline is prior to the deadline in paragraph (A) of this rule 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