OAL Approves California Board of Accountancy’s Peer Review Reporting Regulations


By Connor Greth

On December 3, 2020, approved CBA’s proposal to amend section 45, Title 16 of the CCR, to clarify that only accounting firms, as opposed to individual licensees, are required to report peer review information to the Board. Additionally, the rulemaking package amends Form PR-1 to remove questions designed to capture statistical information and to conform with the amendments to section 45.

CBA originally noticed its proposed amendments on July 12, 2019, to clarify the peer review reporting requirements. [25:1 CRLR 116–117; 25:2 CRLR 80–81] According to the initial statement of reasons, these amendments will improve reporting, compliance, monitoring, and enforcement of the peer review requirement. “Peer review is a systematic review of a firm’s accounting and auditing services performed by a CPA peer reviewer who is unaffiliated with the firm being reviewed to ensure work performed conforms to professional standards.” (See Initial Statement of Reasons, at p. 1).

The amended peer review reporting regulations will take effect April 1, 2021.


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