Indiana Code 25-2.1-1-8.7. “Peer review”
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Sec. 8.7. (a) “Peer review” means a study, an appraisal, or a review of at least one (1) aspect of the professional work of:
(2) a firm in the practice of accountancy that;
(1) an individual who; or
Terms Used In Indiana Code 25-2.1-1-8.7
- Appraisal: A determination of property value.
attests or issues compilation reports, by at least one (1) individual who holds a certificate from any state and possesses qualifications that meet the applicable substantial equivalency standards and who is independent of the individual or firm being reviewed. The term includes any part of a quality review conducted before July 1, 2012, that becomes part of a peer review conducted or peer review report issued after June 30, 2012.
(b) After June 30, 2012, any reference in any law, rule, or other document to “quality review” as that term was applied under this article before July 1, 2012, shall be treated as a reference to peer review.
As added by P.L.197-2011, SEC.75.