(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.
Cite as Ohio Admin. Code 4701-13-11