Statutes, codes, and regulations
California Code Of Regulations
Title 16 - Professional and Vocational RegulationsDivision 1 - State Board of Accountancy
Article 6 - Peer Review
Section 45 - Reporting to the Board

Cal. Code Regs. tit. 16 § 45

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 45 - Reporting to the Board
(a) At the time of renewal, a firm, as defined in Section 5035.1 of the Accountancy Act, shall report to the Board specific peer review information as required on Form PR-1 (Rev. 7/22), which is hereby incorporated by reference.
(b) A licensee's or firm's willful making of any false, fraudulent, or misleading statement, as part of, or in support of, the firm's peer review reporting shall constitute cause for disciplinary action pursuant to Section 5100(g) of the Accountancy Act. Failure to submit a completed Form PR-1 (Rev. 7/22) shall be grounds for non-renewal or disciplinary action pursuant to Section 5100(g) of the Accountancy Act.

Cal. Code Regs. Tit. 16, § 45

1. New section filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 6-18-2010 as an emergency; operative 6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 9-22-2010 order, including amendment of section, transmitted to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No. 52).
5. Amendment of section and NOTE filed 4-8-2013; operative 4-8-2013 pursuant to Government Code section 11343.4(b)(3) (Register 2013, No. 15).
6. Change without regulatory effect amending subsections (a) and (c) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
7. Amendment of section and NOTE filed 12-3-2020; operative 4-1-2021 (Register 2020, No. 49). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20.
8. Change without regulatory effect amending section filed 9-26-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 39).

Note: Authority cited: Sections 5010 and 5076, Business and Professions Code. Reference: Sections 5035.1, 5076 and 5100, Business and Professions Code.

1. New section filed 12-10-2009 as an emergency; operative 1-1-2010 (Register 2009, No. 50). A Certificate of Compliance must be transmitted to OAL by 6-30-2010 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 6-18-2010 as an emergency; operative 6-30-2010 (Register 2010, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-29-2010 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-22-2010 as an emergency; operative 9-29-2010 (Register 2010, No. 39). A Certificate of Compliance must be transmitted to OAL by 12-28-2010 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 9-22-2010 order, including amendment of section, transmitted to OAL 11-5-2010 and filed 12-20-2010 (Register 2010, No. 52).
5. Amendment of section and Note filed 4-8-2013; operative 4-8-2013 pursuant to Government Code section 11343.4(b)(3) (Register 2013, No. 15).
6. Change without regulatory effect amending subsections (a) and (c) filed 3-1-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 9).
7. Amendment of section and Note filed 12-3-2020; operative 4/1/2021 (Register 2020, No. 49). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20.
8. Change without regulatory effect amending section filed 9-26-2022 pursuant to section 100, title 1, California Code of Regulations (Register 2022, No. 39).