New Jersey § 45:2B-67 Quality Enhancement Program

New Jersey Statutes

§ 45:2B-67 — Quality Enhancement Program

New Jersey § 45:2B-67

Title 45PROFESSIONS AND OCCUPATIONS

This text of New Jersey § 45:2B-67 (Quality Enhancement Program) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 45:2B-67 (2026).

Text

26.

a.The board may adopt regulations establishing a Peer Review Program for the review of audits, reviews, compilations or other reports issued by licensees or firms engaged in the practice of public accountancy in this State to determine whether the reports comply with accepted accounting and auditing standards.

b.Each licensee or firm may be required to submit copies of audits, reviews, compilations or other reports as required by the board.

c.The Peer Review Program established under this section may include procedures for review of the reports submitted and for follow-up reviews and remedial and other actions to be taken in cases of reports which are deficient or in some other manner are not in compliance with applicable accounting and auditing standards. The board may exempt firms

Free access — add to your briefcase to read the full text and ask questions with AI

26. a. The board may adopt regulations establishing a Peer Review Program for the review of audits, reviews, compilations or other reports issued by licensees or firms engaged in the practice of public accountancy in this State to determine whether the reports comply with accepted accounting and auditing standards. b. Each licensee or firm may be required to submit copies of audits, reviews, compilations or other reports as required by the board. c. The Peer Review Program established under this section may include procedures for review of the reports submitted and for follow-up reviews and remedial and other actions to be taken in cases of reports which are deficient or in some other manner are not in compliance with applicable accounting and auditing standards. The board may exempt firms which have reports reviewed under a program conducted by other states or other public or private entities which the board finds to be equal to or to exceed the Peer Review Program established under P.L.1997, c.259 (C.45:2B-42 et seq.). L.1997, c.259, s.26; amended 2019, c.10, s.14.