21 N.C. Admin. Code 8M.0107

Current through Register Vol. 39, No. 9, November 1, 2024

Section 08M .0107 - ETHICAL DUTIES OF REVIEWER

(a) A reviewer shall be independent with respect to the reviewed CPA firm and comply with the AICPA Standards for Performing and Reporting on Peer Reviews.

(b) Information concerning the participating CPA firm or its clients or personnel that is obtained as a consequence of the review is confidential and shall not be disclosed to anyone not involved in the peer review process.

21 N.C. Admin. Code 08M .0107

Authority G.S. 93-12(7b); 93-12(8c);
Eff. January 1, 2004;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. October 28, 2014.

Authority G.S. 93-12(7b); 93-12(8c);
Eff. January 1, 2004.