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 Regulations of Connecticut State Agencies (Last Updated: June 14,2023)
 Title20 Professional and Occupational Licensing, Certification
 SubTitle20-281-1_20-281-12. Require That Permit Holders, as a Condition for the Renewal of a Permit to Practice, Undergo a Quality Review

  Sec.20-281-7. Qualifications of quality reviewer  

Latest version.

  • Quality reviewers must have the following minimum qualifications:

    (1) knowledge of and experience with the type of engagements to be reviewed, including experience in supervision of the preparation of reports and financial statements in connection with such engagements;

    (2) independence of the permit holder under quality review;

    (3) no conflict of interest;

    (4) familiarity with all specialized services in the area of auditing and accounting provided by the permit holder subject to review; and

    (5) familiarity with the procedures for conducting a quality review in accordance with the standards set forth in section 20-281-8 and section 20-281-9, and competence in performing such quality reviews.

(Effective May 16, 1990)