Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

1105.4600 PEER REVIEW.

For the purpose of parts 1105.4600 to 1105.5500, the terms in this part have the meanings given.


"Peer review" has the meaning given in Minnesota Statutes, section 326A.01, subdivision 12.


"Report acceptance body" or "administrating entity" means the organization that accepts the peer review report from the reviewer, reviews it, and determines what, if any, action the firm shall take in order to bring the firm's practice up to the professional standards.


"Reviewer" means the licensee or firm selected to conduct the peer review who is not affiliated with the licensee or firm being reviewed. The Public Company Accounting Oversight Board is also considered a reviewer.

Statutory Authority:

MS s 197.4552; 326.18; 326A.02


27 SR 1425; 33 SR 476; 40 SR 953; 42 SR 736; 48 SR 349

Published Electronically:

October 26, 2023

Official Publication of the State of Minnesota
Revisor of Statutes