The Peer Review Board at its 59th meeting held on 23.08.2019, considering the difficulties faced by practice units on the validity of Peer Review Certificate, decided as follows:

The Peer Review Certificate will henceforth be effective from the date of submission of final clean report irrespective of date of Peer Review Board meeting in which it is approved.

Further, temporary relaxation is being given to such Practicing Units to sign listed company reports as required by SEBI / other authorities till 30.09.2019, whose final clean reports have been received by the Board.**

Final Clean reports according to the above shall be :

• Final Clean report alongwith
• Annexure I,
• Annexure II (where applicable),
• Questionnaire,
• List of samples alongwith basis of selection and sample confirmation (as per advise given by the Board)
• In case preliminary Report is issued, Practice Unit submission and reviewer verification on the same is to be submitted.

** This relates to Practice units whose final clean report has already been received by the Board and pertaining to the period 2014-17 and later.