<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".04" citation="COMAR 09.24.06.04" title_num="09" subtitle_num="24" chapter_num="06" heading="Peer Review Reporting.">
  <paragraph num="A.">
    <text>An approved peer review program shall notify the Board upon completion of a peer review within that program that is intended to satisfy the peer review requirements of the Maryland Public Accountancy Law.</text>
  </paragraph>
  <paragraph num="B.">
    <text>A peer reviewer shall ensure that a copy of the report of findings is provided to the Board only under the circumstances set forth in Business Occupations and Professions Article, §2-4A-05(e), Annotated Code of Maryland.</text>
  </paragraph>
</regulation>