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Other Comprehensive Basis of Accounting Fundamentals | 4152308D

July 1, 2015
Sacramento Area
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Extensions Available to Report Peer Review Results to the CBA

All California individual licensed CPAs, CBA licensed partnerships and CBA licensed corporations are subject to mandatory reporting requirements under the mandatory peer review law that became effective Jan. 1, 2010.

All firms and licensees with a license number ending in 01-33, must complete the new mandatory report and submit to the CBA no later than July 1, 2011.

If accounting and/or auditing reports are issued under the individual licensee number or firm number, then the entity must also report its peer review results.

The form that firms must complete and send to the CBA asks for the peer review acceptance date. If you are subject to the July 1, 2011 reporting date and will not have you peer review acceptance by that time, you may apply for a one-time extension.

Instructions and a form for the extension is available online. This extension will only be available for individuals or firms that apply by July 31, 2011.

For more information, contact CalCPA’s peer review department, (650) 522-3094 or visit CalCPA’s peer review website or the CBA.