Section Ac 301.12 - Affidavit for Peer Review Form(a) Each CPA firm seeking a permit to practice as a CPA firm in New Hampshire shall submit an affidavit regarding peer review that complies with this section.(b) The applicant shall supply the following on the affidavit provided by the board: (1) If the CPA firm does not issue the reports, a statement indicating that the CPA firm does not issue reports and is exempt from the peer review requirement;(2) If the CPA firm has issued its first report less than 18 months prior to the date of the affidavit, a statement indicating that the CPA firm has issued its first report less than 18 months prior to the date of the affidavit and the year end date on such engagement;(3) If the CPA firm issues reports and has received a peer review report with a rating of pass, a statement indicating that the CPA firm has had a peer review report with the rating of pass and when the next peer review is due; and(4) If the CPA firm issues reports and has received a peer review report of pass with deficiency or deficiencies or fail reporting rating, a statement indicating that the CPA firm is currently taking the necessary steps to correct the deficiency or deficiencies and the date that the CPA firm will notify the board and submit a copy of the final completion letter.(c) Each affidavit submitted pursuant to this section shall: (1) Include the printed name of the authorized representative of the CPA firm;(2) Be signed by the authorized representative, thereby attesting to the accuracy and truthfulness of the affidavit; and(3) Include the date the authorized representative signed the affidavit attesting to its accuracy and truthfulness.N.H. Admin. Code § Ac 301.12
#9051, eff 12-27-07; amd by #10054, eff 1-1-12
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.