Section 20-281-7 - Qualifications of quality reviewerQuality 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.Conn. Agencies Regs. § 20-281-7