A peer review shall be conducted in accordance with the AICPA's "Standards for Performing and Reporting on Peer Reviews" including interpretations thereof.
49 Pa. Code § 11.84
The provisions of this §11.84 issued under section 8.9(c) of the CPA Law (63 P. S. § 9.8i(c)).
This section cited in 49 Pa. Code § 11.81 (relating to definitions).