Md. Code Regs. 09.24.01.10

Current through Register Vol. 51, No. 21, October 18, 2024

Section 09.24.01.10 - Compilation Reporting Language

A compilation does not constitute the practice of certified public accountancy if the compilation report:

A. Includes the statement "The preparer of this report has not undergone and is not required to undergo peer review".

B. Does not reference the Statements on Standards for Accounting and Review Services issued by the AICPA.

Md. Code Regs. 09.24.01.10

Regulation .10 adopted effective June 1, 2012 (39:9 Md. R. 611)