<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".02" citation="COMAR 09.24.06.02" title_num="09" subtitle_num="24" chapter_num="06" heading="Requirements for Peer Reviews.">
  <paragraph num="A.">
    <text>In order to qualify for purposes of license or permit renewal, a peer review shall be conducted in an approved peer review program in accordance with:</text>
    <paragraph num="(1)">
      <text>The Standards for Performing and Reporting on Peer Reviews of the American Institute of Certified Public Accountants; or</text>
    </paragraph>
    <paragraph num="(2)">
      <text>An equivalent set of standards approved by the Board.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The Board shall maintain on its website a list of all approved peer review programs and standards.</text>
  </paragraph>
  <paragraph num="C.">
    <text>To the extent that there is any conflict between any peer review standards approved by the Board and Maryland law or regulations, Maryland law and regulations shall prevail.</text>
  </paragraph>
</regulation>