[§466-33] Standards for peer reviews and sponsoring organizations. (a) Except as otherwise provided by section 466-36, the board shall adopt the Standards for Performing and Reporting on Peer Reviews and any applicable ethical requirements adopted by the American Institute of Certified Public Accountants and the public company accounting oversight board firm inspection standards for public company audit firms required under the Sarbanes-Oxley Act of 2002, as amended, as its minimum standards for peer reviews.
(b) Subject to sections 466-40 and 466-41, qualified sponsoring organizations shall be the American Institute of Certified Public Accountants peer review program, the Hawaii Society of Certified Public Accountants peer review program, state certified public accountant societies fully involved in the administration of the American Institute of Certified Public Accountants peer review program, the public company accounting oversight board, the board, and other entities that are approved by the board. [L 2012, c 324, pt of §1]Section: Previous 466-12 466-13 466-14 466-15 466-17 466-31 466-32 466-33 466-34 466-35 466-36 466-37 466-38 466-39 466-40 Next
Last modified: October 27, 2016